审计师选择与IPO公司盈余稳健性
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引用本文:张子健,王伟,张雪华.审计师选择与IPO公司盈余稳健性[J].财经理论与实践,2015,(4):94-100
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作者单位
张子健,王伟,张雪华 (1.湖南师范大学 商学院,湖南 长沙410081
2.西南交通大学 经济管理学院四川 成都610031) 
中文摘要:以2002~2012年我国1337家A股IPO公司为样本,实证检验了审计师选择与IPO公司盈余稳健性的关系。研究发现:国际四大审计的IPO公司的营业利润、利润总额、净利润和综合收益的稳健性均显著低于非四大审计的IPO公司的盈余稳健性,但本土十大与非十大审计的IPO公司之间的盈余稳健性不存在显著差异。
中文关键词:首次公开发行  国际四大  本土十大  盈余稳健性
 
Auditor Choice and Earnings Conservatism of IPOs
Abstract:Based on 1337 IPOs issuing A-shares in 2002~2012, the relation between auditors choice and conservatism is tested empirically in IPOs. Results show that conservatism of IPOs audited by the “big four” accounting firms is significantly lower than that audited by “non-big four” accounting firms in operating profit, total profit, net profit and comprehensive income, but there is no significant difference on conservatism between IPOs audited by local or non-local big ten accounting firms.
keywords:Initial public offering  International big four  Local big ten  Earnings conservatism
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