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	Political connections, directors' status and auditor choice: Evidence from China
	Wang, Wei-Cheng ; Wang WC(王韦程)
	2013
关键词	Management science
英文摘要	Conference Name:2013 20th International Conference on Management Science and Engineering, ICMSE 2013. Conference Address: Harbin, China. Time:July 17, 2013 - July 19, 2013.; Harbin Institute of Technology; For the past few years, the research about the relationship between political connections and accounting and auditing really become a hot topic. In the research of auditor choice, political connection could play an important role. This paper investigates the different effects of some kinds of political connections on the auditor choice. Using data on Chinese listed firms from 2007 to 2010, It is found that the listed firms with politically connected directors, executive directors, chairman of the board prefer to choose the 'non-top 10' accounting firms, and the same situation can be find in the executive directors who have political connections belong to party and government organizations. It is also found that the listed firms with politically connected independent directors and CEO (Chief Executive Officer) do not have significant effects on the auditor choice, so do the executive directors who do not have party and government organizations political connections. ? 2013 IEEE.
语种	英语
出处	http://dx.doi.org/10.1109/ICMSE.2013.6586479
出版者	IEEE Computer Society
内容类型	其他
源URL	[http://dspace.xmu.edu.cn/handle/2288/85217]
专题	管理学院－会议论文
推荐引用方式 GB/T 7714	Wang, Wei-Cheng,Wang WC. Political connections, directors' status and auditor choice: Evidence from China. 2013-01-01.

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