中文摘要：

文章以我国转轨经济环境为研究背景,从供应商/客户关系的视角,分析了上市公司关系型投资对上市公司聘选会计师事务所行为的影响。文章的研究结果表明,随着关系型投资的增多,企业会更愿意选择本地事务所,且事务所的审计任期会更长。文章的研究结果对理解企业间的交易模式以及组织边界等具有积极的理论价值,同时对于认识在转型经济市场中企业的商业运营模式和审计问题也具有积极的作用。

英文摘要：

From the angle of supplier-customer relationship,the paper explores the influence of relationship-specific investment on auditor selection in listed companies.The results show that,with the increase of relationship-specific investment,companies are more apt to choose local accounting firms and the audit tenure of accounting firms becomes longer.The results benefit the understanding of trading modes among companies,organizational boundary,business models and audit problems during the transition period.