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《Communication of Finance and Accounting》 2012-24
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Special General Partnership,State Ownership and Auditor Choice

Liu Qiliang Chen Hanwen (School of Economics and Management,Wuhan University,Wuhan,Hubei 430072;Management School, Xiamen University, Xiamen,Fujian 361000)  
This paper investigates whether they get more engagement when audit firm becomes special general partnership from limited partnership on existing audit client. We find that the special general partnership audit firm will get more clients than limited partnership audit firm. And more, comparing to state ownership companies, nonstate ownership companies more hire them. Further, The IPO companies more hire them, too. In addition to, the special general partnership audit firm more issue modified audit opinions. This paper helps us understand the effect of special general partnership.
【CateGory Index】: F239.4;F224
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