财经理论与实践Issue(4)：94-100,7.
审计师选择与 IPO 公司盈余稳健性
Auditor Choice and Earnings Conservatism of IPOs
摘要
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 au-dited 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 ac-counting firms.关键词
首次公开发行/国际四大/本土十大/盈余稳健性Key words
Initial public offering/International big four/Local big ten/Earnings conserva-tism分类
管理科学引用本文复制引用
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):94-100,7.基金项目
国家自然科学基金(71272140、71472157) （71272140、71472157）
