Auditors' Reputation,Financial Constraint and Financing Ability
LV Wei1,2 (1.School of Business,Nanjing University,Nanjing 210093;2.School of Accounting and Finance,Nanjing University,Nanjing 210093,China)
The choice of auditors is the most important question in accounting and auditing research area.This paper,using "big 4" as proxy of high reputation auditors,researches the impact of auditors' reputation on corporation's financial ability.The empirical results show that auditors' high reputation can improve financial ability,and this effect is more significant for SOEs.The author has drawn some conclusion from this paper: reputation mechanism can help us to increase our market efficiency and auditing quality.
【CateGory Index】：
F239.4
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