Across the eight economies, there is no clear pattern in the difference in auditor choice between the subsamples distinguished by the wedge of voting and cash flow rights.

• 在这八个国家中；若按照投票权和现金流量权把采样群再细分；会发现这些次采样群之间；在委任会计师的选择方面所呈现的差异；并无清楚的模式可循.