经营环境、政治资源与审计师选择——来自中国民营化上市公司的经验证据

Business Environment,Political Resources and Auditor Selection ——Empirical Evidences from Chinese Private Listed Companies

本文探究了企业经营环境对民营企业家寻求政治资源的影响,以及企业经营环境、民营企业家所具有的政治资源与审计师选择三者之间的关系。研究发现,较差的企业经营环境会增强民营企业家寻求政治资源的动力;具有政治资源的民营企业家,其公司更倾向于选择"十大"会计事务所进行审计,且在政府行政能力强、法制环境好、中介组织和技术服务完善、社会诚信度高的地区更为显著。

The article explores the influence of business environment on political resources and the relationship among business environment , political resources and auditor selection .The study shows that the poor business environment can improve private entrepreneurs′enthusiasm to seek political resources; the private companies with political resources are apt to choose the “top ten” accounting firms and this motivation is even more significant in the regions with higher level of government administrative ability , rule of law, intermediary organizations service and social integrity .