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前人的文献指出,公司的研发活动会增加公司的代理成本。而为了降低代理成本,上市公司通常会选择高质量的审计师服务。在本文的研究中,我们试图检验公司研发支出强度与公司的审计师选择行为之间是否存在关联。
The literature of the predecessors pointed out that the company’s research and development activities will increase the company’s agency costs. In order to reduce agency costs, listed companies usually choose high-quality auditor services. In this study, we try to test whether there is a correlation between firm R & D expenditure intensity and company auditor choice behavior.