统计研究 ›› 2007, Vol. 24 ›› Issue (1): 40-46.

• 论文 • 上一篇    下一篇

民间审计地域特征研究——来自中国A股市场的证据

吕兆德 朱星文 宗文龙   

  1. 北京师范大学经管学院;江西财经大学会计学院教授;中央财经大学会计学院
  • 收稿日期:1900-01-01 修回日期:1900-01-01 出版日期:2007-01-15 发布日期:2007-01-15

The Research of Regional Characteristics of the CPA Auditing——the Evidence from Stock Market of Share A of China

Lü Zhaode;Zhu Xingwen;Zong Wenlong   

  • Received:1900-01-01 Revised:1900-01-01 Online:2007-01-15 Published:2007-01-15

摘要: 摘  要:我国民间审计在恢复发展历程中,曾经造成了审计市场严重的地域割据现象。在上个世纪末,有关部门对此进行了大力整顿。时至今日,我国审计市场的地域结构如何?是什么因素影响公司选择本地还是外地事务所?本文使用我国A股上市公司数据,对此做了研究。一方面通过描述性统计,笔者认为我国当前会计师事务所的分布在地域上非常不均衡,东部经济发达地区占据了绝大部分;另一方面,通过Logit/Probit回归,我们分析了影响公司选择本地事务所的因素,笔者认为主要的影响因素是公司所在地的审计服务供给量和需求量,而公司自身特征与公司对事务所的地域选择行为无关

Abstract: Abstract:The paper analyses the regional characteristics of the CPA auditing and the factors affecting companies to choose either local auditing services or auditing services from other places by using the data of listed companies in stock market of share A in China. The authors find the unbalance of regional distribution of CPAs, and most of the CPAs are located in East China though descriptive statistics. The authors also analyse the factors affecting companies to choose either local auditing services or auditing services from other places and find that the dominant factors are the total demands and supplies of auditing services in the area where the company is located through Logit/Probit regression. And the characteristics of company have nothing to do with its choosing CPAs of different regions.


 

Key words: Key words:regional characteristics of auditing, local demands of auditing services, local supplies of auditing services, Logit/ Probit regression