Analysis On The Influencing Factors Of The Accounting Firm Selection In NEEQ Listed Companies

This article through theoretical and empirical analysis methods, use descriptive statistics and regression analysis as a means and ues NEEQ listed companies as the research subject, the domestic securities accounting firm qualified for the study, selected the NEEQ companies that have 2012--2014 annual accounting information as the sample, the statistical analysis of the basic situation of China’s NEEQ listed companies selected operating revenue, and the selected accounting firm whether the top 10 firm and other basic information, and use Logistics regression model analysis the influential factors of NEEQ listed company’s accounting firm choice.This paper is divided into five parts, the first part is the introduction, this paper introduces the background, significance of the topic and innovation, etc; the second part is the theoretical background and literature review describes the accounting firm selected year study abroad literature review, but this section also outlines the current analysis of audit market popular theories include signaling theory and agency cost theory; the third part is the hypothesis put forward, this paper based on previous literature review as well as NEEQ features proposed eight assumption, from signaling theory, agency cost theory, systematically introduces NEEQ might affect enterprises choose accounting firms preference reasons; fourth part is empirical analysis, using Logistics model of five samples were carried out regression, and return the results were analyzed, and descriptive statistics were analyzed before and NEEQ business preference accounting firm; fifth part is the conclusion and summary of policy recommendations, as well as the shortcomings of this article.