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IPO发行制度规定企业的财务报表必须经过会计师事务所的审计,而发审委中有审计师担任委员,所以审计师在IPO过程中可能具有双重身份,既是IPO公司雇佣的中介机构,又是IPO资格的审核者。那么IPO公司会不会利用审计师的这种双重身份,通过购买审计师的服务来协助其对发审委委员寻租,最终顺利通过IPO审核呢?本文基于寻租动机,研究具有什么特征的公司更倾向于选择有审计师在发审委中担任委员的事务所。本文的贡献在于从寻租的视角来提供经验支持,丰富了IPO公司审计师选择的研究。
IPO system requires the issuer’s financial statements must be audited by an accounting firm, auditors in the issuance examination committee as members, so auditors in the IPO process may have a dual identity, both IPO agency employment agency and IPO Qualified reviewer. Then the IPO company will use the dual identity of auditors, auditors through the purchase of services to help them to rent-seeking committee members, and ultimately passed the IPO audit it? This article based on rent-seeking motivation to study what has the characteristics The company prefers to choose a firm in which an auditor serves as a commissioner in the issuance examination committee. The contribution of this paper is to provide empirical support from the perspective of rent-seeking, enriching the research of IPO firm’s auditor’s choice.