审计师选择与IPO公司盈余稳健性
Auditor Choice and Earnings Conservatism of IPOs

以2002~2012年我国1337家A股IPO公司为样本，实证检验了审计师选择与IPO公司盈余稳健性的关系。研究发现：国际四大审计的IPO公司的营业利润、利润总额、净利润和综合收益的稳健性均显著低于非四大审计的IPO公司的盈余稳健性，但本土十大与非十大审计的IPO公司之间的盈余稳健性不存在显著差异。
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 audited 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 accounting firms.