Summary: | 本研究的主要目的是在檢測財務主管相對於審計委員會的影響力,是否會影響到會計師的選擇。本研究以2007至2016間的中國上市公司為樣本,實證結果顯示:(1)財務主管相對於審計委員會的影響力愈大時,公司愈傾向於選擇非十大會計師事務所;(2)財務主管相對影響力於會計師選擇的影響,在國有企業是比較小的,而在私有企業是比較大的。 === The objective of this thesis is to examine whether the relative power of CFOs and audit committees has an effect on its firms’ choice of audit firms. Using a sample of Chinese listed firms during 2007~2016, I find that: (1) companies with more powerful CFOs are more likely to hire lower-quality auditors, as measured by non-top10 audit firm; (2) The effect of CFOs’ relative power on the choice of audit firms is weaker for state-owned enterprises than for private enterprises.
|