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本文选用我国A股上市公司2007-2013年的数据作为研究样本,探究了审计师行业专长与公司投资效率的关系,经研究后发现:审计师行业专长与公司的无效率投资负相关,即审计师具备行业专长,其被审计单位的投资效率越高,无效投资越少。这说明了发展审计师行业专长对于提高公司的投资回报率、保护投资者利益有着正面、积极的作用。
This paper chooses the data of A-share listed companies in China from 2007 to 2013 as the research sample to explore the relationship between the auditor’s industry expertise and the company’s investment efficiency. After the study, it is found that the auditor’s profession expertise is negatively correlated with the company’s inefficient investment, Teachers with industry expertise, the higher the efficiency of the units being audited, the less investment ineffective. This shows that the development of professional expertise of auditors has a positive and positive effect on improving the company’s return on investment and protecting the interests of investors.