摘要
为何企业和联结企业选用相同的会计师事务所?这是现有理论不能解释的。为此,本文从一个新的理论视角,即社会嵌入理论,来考察这一问题。本文认为:企业在选择会计师事务所时,除了受到事务所和企业两方面因素的影响外,还受到联结企业事务所选择的影响;受联结企业影响的机制有二:一是形成联结企业关系的连锁董事和选择会计师事务所的决策者为同一主体;二是尽管有时主体不同,但在企业选择会计师事务所时,会受到联结企业的信息影响和社会影响。这一结论意味着会计师事务所的选择具有社会嵌入性。
Why do corporate and interlocked corporate select the same auditor？ It＇s not accountable by extent theory. The paper examines this question from a new perspective, that is social embeddedness theory. The paper concludes that： in addition to the influences from the factors of corporate and auditor, the corporate＇s auditor selection is influenced by the interlocked corporates＇ selection; the mechanism of influence is two aspects： the one is that the interlocking directorates is just the deciders who select the auditors; the other is that although sometimes the bodies is different, the corporate＇s auditor selection is influenced by the interlocked corporates＇ information and social factors. The conclusion means that the auditor selection is characteristic of social embeddedness.
出处
《审计研究》
CSSCI
北大核心
2009年第1期58-63,共6页
Auditing Research
