ceo声誉对上市公司事务所选择的影响研究

论文总字数：26284字

摘 要

随着社会的前进，声誉逐渐成为大众关注的一个因素，上市公司声誉成为影响企业自身发展的一个关键因素。CEO是上市公司的代言人,CEO的声誉在某种程度上就代表了公司的声誉。公司为了提高声誉，从激烈的市场竞争中脱颖而出，必须向公众传递正面信号证明企业具有较高素质。企业雇佣高质量的会计师事务所可以传递给公众财务报表更可信、信息披露更透明的信号。

本文将研究视角锁定在CEO声誉对上市公司会计师事务所选择的影响上，通过选取2011—2015年在上证所上市的A股公司的数据，研究了CEO声誉、所有权性质和企业事务所选择的关系。研究结果表明：CEO声誉与上市公司会计师事务所选择存在正相关关系，CEO声誉较高的上市公司选择“十大”的可能性较大；企业所有权性质会影响CEO声誉与事务所选择的关系，相比于国有企业，CEO声誉较高的非国有企业更倾向于选择“十大”。

本文从一个新的视角对事务所选择的影响因素进行了研究，为该领域的研究开拓了一个新的方向，同时为CEO声誉的实证研究做了补充，也为企业利益相关者评价CEO提供了新依据。

关键词：CEO声誉，事务所选择，上市公司所有制，媒体报道

The Study about Influence of CEO's Reputation on The Choice of Auditor in The Listed Companies

Abstract

With the advance of the society, reputation gradually becomes a factor of public concern, the media coverage on the reputation is increasing, the listed company’s reputation becomes a key factor affecting the development of their own. CEO is a spokesperson for the listed company, CEO's reputation represents the company's reputation in a way. In order to improve the reputation, standing out from the fierce competition in the market, company should communicate positive signal to the public to prove that enterprise is high-quality. Auditors of high quality can transfer to the public a signal that financial statements are more credible and information disclosure is more transparent.

In this paper, we study the impact of CEO’s reputation on the selection of auditors in the listed company. The data is from A shares listed companies on the Shanghai stock exchang from 2011 to 2015, the paper studies the relationship of CEO’s reputation, ownership and the choice of auditors. The results show that CEO’s reputation of listed companies and the choice of auditors have positive correlation, listed companies with CEO of high reputation are more likely to choose "top ten"; the ownership of listed company affects the relationship between CEO’s reputation and choice of auditors, compared with the state-owned enterprises, non-state-owned enterprises with CEO of high reputation tend to choose the "top ten".

This paper studies the factors that influence the selection of auditors from a new perspective, and develops a new direction for the research in this field. At the same time, it makes a supplement to the empirical research of CEO's reputation, it also provides a new basis to the evaluation of CEO for stakeholders of enterprise.

Key words: CEO’s reputation, the choice of auditors, ownership of listed companies, media coverage.

目录

摘要 I

Abstract II

第一章 引言 1

1.1 研究背景及意义 1

1.1.1 研究背景 1

1.1.2 研究意义 1

1.2 研究的思路及方法 2

1.3 研究的主要内容及框架 3

1.4 研究的创新之处 4

第二章 理论基础和文献综述 6

2.1 CEO声誉 6

2.1.1 CEO声誉的概念及分类 6

2.1.2 CEO声誉的评价 6

2.1.3 CEO声誉的影响因素 7

2.2 事务所选择 8

2.2.1 事务所选择与审计质量 8

2.2.2 影响公司事务所选择的因素 9

2.2.3 CEO声誉与事务所选择 11

2.3 对已有文献的评价 11

第三章 理论分析和假设提出 13

3.1 CEO声誉与中国上市公司事务所选择 13

3.2 所有权性质的影响 14

第四章 研究设计 15

4.1 样本选择与数据来源 15

4.2 变量的设计与计量 15

4.2.1 被解释变量 15

4.2.2 解释变量 16

4.2.3 控制变量 17

4.3 模型的构建 18

第五章 实证结果 19

5.1 描述性统计分析 19

5.2 相关性分析 19

5.3 Logistic回归结果分析 20

第六章 研究结论与启示 24

6.1 研究结论 24

6.2 研究启示与建议 24

6.3 研究的局限性和后续研究展望 25

6.3.1 研究的局限性 25

6.3.2 后续研究展望 25

致谢 27

参考文献 28

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