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本文以2007-2012年A股上市公司和重大资产重组公司为样本,从客户启动成本视角进行理论分析,实证研究了重大资产重组行为及其行为特征与审计师变更的关系。研究发现:上市公司发生重大资产重组行为时,审计师变更的可能性更高;重组中流入资产的所属行业不同于重组公司原行业时,审计师变更的可能性更高;选择资产流入与剥离兼具的混合型资产流动方式时,审计师变更的可能性更高;重组目标的产权性质为国有时,更倾向于变更审计师;重组公司实际控制人发生变化时,更有可能变更审计师。
Based on the sample of A-share listed companies and major asset reorganization companies from 2007 to 2012, this paper conducts a theoretical analysis from the perspective of customer start-up costs and empirically studies the relationship between major asset reorganization behaviors and their behavioral characteristics and auditor changes. The study found that: when a listed company undergoes a major asset restructuring, the auditor is more likely to change; the assets inflow to the reorganization are more likely to change when the industry belongs to a different industry than the restructured company; the choice of asset inflow and divestment In the meantime, the change of the auditor is more likely when there is a mixed mode of asset flow. When the nature of the property of the reorganization target is state-owned, it is more likely to change the auditor. When the actual controller of the reorganization changes, the auditor is more likely to change .