近年来，随着世界经济全球化进程的不断加快，企业国际化管理能力的重要 性愈加凸显，中国企业对外籍人才的需求也相应增加，越来越多的公司开始聘请 外籍董事加入董事会，使董事会成员在人员构成方面趋于国际化。董事会的职责 之一是提议外部审计机构参与财务报表审计，出于提高审计独立性和有效性的目 的，董事会对审计机构审计质量有不同的要求，由于外籍董事在文化、观念、法 律意识等方面与本土董事存在显著差异，因此这类国际化董事会会对公司在事务 所选择上产生不同的经济影响和后果。 本文首先对国际化董事会和会计师事务所选择进行描述，说明国际化董事会 的普遍存在性，对会计师事务所选择代表作为审计质量的影响因素和评价体系进 行说明，基于高层梯队理论、委托代理理论以及信息不对称理论等，说明国际化 董事会对会计师事务所选择的影响，继而引入产权性质、市场化进程、实际控制 人分组，说明在不同调节作用下国际化董事会对会计师事务所选择的影响，并据 此提出本文相关假设。 本文选择2007-2016年中国沪深两市A股上市公司作为样本，构建国际化董 事与不同会计师事务所选择之间的关系模型，根据模型进行多元回归，并在引入 分组条件后，重新进行模型的多元回归，得出结论。实证结果表明，国际化董事 会对事务所选择有显著影响，并且国际化董事会的程度越高，对事务所选择的影 响越强。对上市公司的产权性质分组后，国企背景下，国际化董事会对事务所选 择影响更强，并且国际化董事会的程度越高，对事务所选择的影响越强；实际控 制人在境外时，国际化董事会对事务所选择影响更强，并且国际化董事会的程度 越高，对事务所选择的影响越强；欠发达地区，国际化董事会对事务所选择影响 更强，并且国际化董事会的程度越高，影响事务所选择的程度越大。本文研究本 对替代变量开展了稳健性校验，再次验证了回归结果。同时根据实证研究所得结 论，从企业自身、监管层面、审计行业三个角度给出了相关监督建议。最后对本 研究存在的问题和缺陷进行了总结，同时对未来进一步研究探索进行了展望。 关键词：审计质量；国际化董事会；事务所选择 哈尔滨工业大学管理学硕士学位论文 -II- Abstract Inrecentyears,withtheacceleratingprocessofworldeconomicglobalization,the importanceofenterprises'internationalmanagementabilityhasbecomemoreandmore prominent,andChineseenterprises'demandforforeigntalentshasincreased accordingly.Moreandmorecompanieshavestartedtohireforeigndirectorstojointhe boardofdirectors,whichmakestheboardmemberstendtobeinternationalintermsof personnelcomposition.Asweallknow,boardbuildingisanimportantpartofcorporate governance.Theparticipationofforeigndirectorswillnotonlybringtheboardfresh informationandculturalperspectivesdifferentfromthoseoflocaldirectors,butalso bringadvancedmanagementexperience.Allthesefactorswillinfluencethecollective decision-makingoftheboardofdirectorstoacertainextent.Anditisoneoftheduties oftheboardofdirectorsproposedexternalauditinstitutionstoparticipateinthe financialstatementsaudit,forthepurposetoimprovetheauditindependenceand effectivenessoftheboardofauditinstitutionsauditqualityhasdifferentrequirements, duetotheforeigndirectorsinsuchaspectsasculture,concepts,legalconsciousness, significantdifferenceswithlocaldirectors,sothistypeofinternationalizationonthe boardofdirectorsofcompaniesinfirmschoosedifferenteconomicimpactand consequences. Thisarticlefirsttotheinternationalizationoftheboardofdirectorsandtheaudit quality(in"onbehalfofcertifiedpublicaccountantstochoose")isdescribed,the internationalizationoftheuniversalexistenceoftheboardofdirectors,thefactors influencingthequalityofauditandevaluationsystem,basedonupperechelontheory, principal-agenttheory,asymmetricinformationtheoryandsystembackground hypothesis,etc.,thatillustratetheimpactofinternationalizationofaccountingfirms chooseboard,thenintroducethenatureofpropertyrights,themarketizationprocess, theactualcontrolgroup,showsthatundertheconditionofdifferentgroupboardof directorsoftheinfluenceoftheinternationalizationofaccountingfirmstochoose,and accordinglyputforwardinthispaper,therelatedassumptions. Inthispaper,thea-sharelistedcompaniesinShanghaiandshenzhenfrom2007to 2017wereselectedassamples,andtheappropriatevariableswereselectedtoconstruct therelationshipmodelbetweentheselectionofinternationaldirectorsanddifferent accountingfirms.Multipleregressionwascarriedoutaccordingtothemodel,and multipleregressionofthemodelwascarriedoutagainafterthegroupingconditions wereintroduced,soastodrawAconclusion.Theempiricalresultsshowthatthe internationalizationoftheboardofdirectorshasasignificantimpactontheselectionof firms,andthehigherthedegreeofinternationalizationoftheboardofdirectors,the 哈尔滨工业大学管理学硕士学位论文 -III- strongertheimpactontheselectionoffirms.Afterclassification,thenatureofthe propertyrightsoflistedcompaniesisclarified,underthebackgroundofstate-owned enterprises,theinternationalboardofdirectorshasastrongerinfluenceontheselection offirms,andthehigherthedegreeofinternationalizationoftheboardofdirectors,the strongertheinfluenceontheselectionoffirms;Whentheactualcontrollerisabroad, theinternationalboardofdirectorshasastrongerinfluenceontheselectionofthefirm, andthehigherthedegreeofinternationalizationoftheboardofdirectors,thestronger theinfluenceontheselectionofthefirm;Inlessdevelopedregions,theinternational boardofdirectorshasastrongerinfluenceontheselectionoffirms,andthehigherthe degreeofinternationalizationoftheboardofdirectors,thestrongertheinfluenceonthe selectionoffirms.Thentherobustnesstestwascarriedoutthroughthesubstitution variables,andtheregressionresultsremainedunchanged.Inthispaper,weconducteda robustnesscheckonsurrogatevariablesandverifiedtheregressionresultsagain.Atthe sametime,accordingtotheconclusionsobtainedbytheempiricalresearch,relevant supervisionsuggestionsaregivenfromthethreelevelsofenterprises,firms,andthe ChinaAssociationforInjection.Finally,theexistingproblemsanddefectsofthisstudy aresummarized,andatthesametime,prospectsforfurtherresearchandexplorationare prospected. Keywords:auditquality，Internationalboardofdirectors，firmselection 哈尔滨工业大学管理学硕士学位论文 -IV- 目录 摘要................................................................................................................................I Abstract.............................................................................................................................II 第1章绪论.................................................................................................................1 1.1研究背景................................................................................................................1 1.2研究目的及意义....................................................................................................2 1.2.1研究目的.........................................................................................................2 1.2.2研究意义.........................................................................................................2 1.3国内外研究现状及评述........................................................................................3 1.3.1国外研究现状.................................................................................................3 1.3.2国内研究现状.................................................................................................6 1.3.3国内外文献评述.............................................................................................8 1.4研究内容及研究方法............................................................................................9 1.4.1研究内容.........................................................................................................9 1.4.2研究方法.......................................................................................................10 1.4.3论文框架结构...............................................................................................11 第2章相关理论分析...................................................................................................12 2.1国际化董事会的界定..........................................................................................12 2.2会计师事务所选择的衡量..................................................................................13 2.3相关理论分析与假设........................................................................