摘要
选取2007-2016沪深两市A股上市公司为研究对象,实证检验企业对外担保是否影响其年度财务报告审计师的选择。研究发现:对外提供担保企业更倾向于选择"非四大"事务所。结合以上结论及进一步补充测试中盈余管理对企业是否对外担保的检验结果,基本证实对外提供担保企业选择"非四大"事务所的动因是由于其存在显著的盈余管理行为。
The paper carries out an empirical study on the Shanghai and Shenzhen A-share listed companies(2007-2016),and analyzes whether their guarantee for others’debts will affect their choice of auditors for the annual financial report.The study shows that companies providing guarantee to others are more likely to choose some not-so-famous accounting firms rather than PWC,DTT,KPMG and EY.Based on the findings and the results of a further supplementary test analyzing the influence of earnings management on companies’guarantee behavior,it is basically confirmed that the motivation for the companies to choose the not-so-famous accounting firms is due to their significant earnings management behavior.
作者
张春想
ZHANG Chun-xiang(Accounting Department,Anhui Business College,Wuhu 241002,China)
基金
安徽省高等学校质量工程项目(2019mooc491)
安徽省高等学校质量工程项目(2019cxtd070)
安徽省高等学校质量工程项目(2018mooc444)。
关键词
企业对外担保
审计师选择
审计质量
companies’guarantee for others’debts
choice of auditors
auditing quality
