关系型投资与审计行为
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财经研究 2010 年 第 36 卷第 05 期, 页码：17 - 27
摘要
参考文献
摘要
文章以我国转轨经济环境为研究背景,从供应商/客户关系的视角,分析了上市公司关系型投资对上市公司聘选会计师事务所行为的影响。文章的研究结果表明,随着关系型投资的增多,企业会更愿意选择本地事务所,且事务所的审计任期会更长。文章的研究结果对理解企业间的交易模式以及组织边界等具有积极的理论价值,同时对于认识在转型经济市场中企业的商业运营模式和审计问题也具有积极的作用。
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[7]Chen J P,Li Zengquan,Su Xijia,et al.Relationship-specific invest ment and accountingconservatism:The effect of customers and suppliers[R].Working Paper,http://www.ssrn.com,2009.
[8]Claessens S,Djankov S,Fan PHJoseph,et al.When does corporate diversification mat-ter to productivity and performance?Evidence from East Asia[J].Pacific-Basin FinanceJournal,2003,(11):239-392.
[9]Dunham KJ.Firms that want to switch auditors find it take ti me,money and faith[J].Wall Street Journal,2002,(3):16-18.
[10]Fan,Jian,Yeh.Succession:The roles of specialized assets and transfer costs[R].Working Paper,http://www.ssrn.com,2007.
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[12]Johnson S,Kauf mann D,Mcmillan J,et al.Why do firms hide?Bribes and unofficial ac-tivity after communism[J].Journal of Public Economics,2000,76(3):495-520.
[13]Kale J R,H Shahrur.Corporate capital structure and the characteristics of suppliersand customers[J].Journal of Financial and Economics,2007,(83):321-365.
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[21]Williamson O E.Transaction-cost economics:The governance of contractualrelations[J].Journal of Lawand Economics,1979,(2):233-262.
[22]Williamson O E.The economic institutions of capitalism[M].New York:Free Press,1985.
引用本文
王少飞, 周国良, 何小杨, 等. 关系型投资与审计行为[J]. 财经研究, 2010, 36(5): 17–27.
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