本文關鍵詞： 外資持股 審計質量 制度環(huán)境 信息披露　出處：《審計研究》2017年04期 　論文類型：期刊論文

【摘要】：本文利用2007~2015年我國上市公司數(shù)據(jù),研究了外資持股的上市公司能否利用高質量的外部審計提高公司信息披露質量。結果表明,具有外資持股的上市公司更傾向于聘請國際"四大",所聘事務所也會更多地由國內所變更為國際"四大"。進一步,本文研究結果表明外資持股的企業(yè)審計費用更高。但是,企業(yè)的政治聯(lián)系減弱了外資持股與選擇國際"四大"以及審計收費之間的關系。最后,本文研究發(fā)現(xiàn)具有外資持股的企業(yè)更容易獲得標準審計意見,說明外資持股的企業(yè)可以有效改善信息披露質量。本文揭示了外資持股的企業(yè)改善信息披露質量的內在途徑,對于利用外資和混合所有制改革具有重要意義。
[Abstract]:Based on the data of China's listed companies from 2007 to 2015, this paper studies whether the foreign-owned listed companies can improve the quality of information disclosure by using high-quality external audit. The listed companies with foreign ownership tend to hire the international "Big four", and the firms will be changed from domestic to international "Big four". Further, the results of this study show that the audit costs of foreign-owned companies are higher. The political connection of enterprises weakens the relationship between foreign ownership and the choice of international "big four" and audit fees. Finally, this paper finds that enterprises with foreign ownership are more likely to obtain standard audit opinions. This paper reveals the internal ways of improving the quality of information disclosure of foreign-owned enterprises, which is of great significance to the reform of foreign capital and mixed ownership.
【作者單位】： 西南財經(jīng)大學會計學院;
【基金】：教育部規(guī)劃基金(項目編號:16XJA630001) 中央高校基本科研項目基金(項目編號:JBK1707014)的資助
【分類號】：F239.4;F832.51;F832.6

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