摘要
以2009--2013年我国A股上市公司为样本,考察了签字会计师个体异质性对审计质量的影响。研究结果表明：区分角色差异,审计项目负责人的个人专长有助于提高审计质量,复核人则不明显;项目负责人或复核人的任期延长主要体现为学习效应的增强,但前提是个人任期符合审计轮换规定,否则,学习效应将被削弱甚至转为独立性干扰效应;在合规范围内,个人专长与审计任期对审计质量的联合影响呈现互补型交互作用,且主要体现在项目负责人身上。因此,建议事务所考虑执业个体异质性,合理配置审计师资源,确保审计质量。
Based on the sample of listed companies during 2009-2013 in Chinese A-share market, this paper examines the effects of signing CPA＇s individual heterogeneity on audit quality. Distinguishing between audit manager and audit reviewer, it can be found that the personal industry specialization of audit manager can improve audit quality, but that of audit reviewer is not obvious. Secondly, both of au- dit manager and reviewer, the extension of audit tenure could enhance the learning effect. But the premise is that audit tenure conforms to the audit rotation rules, otherwise, the independence interference effect would replace learning effect. Furthermore, within the scope of compliance, there is an interference interaction effect between personal industry specialization and audit tenure of audit manager, but not audit reviewer. For that matter, audit firms should consider individual heterogeneity of CPA, then properly aUocate auditor resources and ensure audit quality.
出处
《山西财经大学学报》
CSSCI
北大核心
2015年第10期112-124,共13页
Journal of Shanxi University of Finance and Economics
基金
国家自然科学基金项目"签字注册会计师个体执业行为特征及其结果研究"(71462014)及"基于签字注册会计师流动的会计师事务所变更研究"(71162010)
关键词
签字会计师角色
个人专长
审计任期
审计质量
CPA＇s role
personal industry specialization
audit tenure
audit quality
