论文部分内容阅读
本文考察外部经营环境对我国上市公司审计师选择的影响。通过实证研究发现:企业所在地法制环境越好,政府行政管理效率越高,金融服务越发达,越倾向于选择高质量审计师。应该进一步推进体制改革,提高政府行政效率,发展金融服务市场,加强法制环境建设,发挥外部环境对企业选择高质量外部审计的激励作用。
This article examines the impact of the external business environment on the choice of auditors of listed companies in China. Through empirical research, it is found that the better the legal environment of enterprises, the higher the efficiency of government administration and the more developed financial services, the more inclined to choose high-quality auditors. We should further promote institutional reform, improve the efficiency of government administration, develop the financial services market, strengthen the construction of the legal environment, and encourage the external environment to inspire enterprises to select high-quality external audits.