摘要
审计质量的研究,对于推进诚信建设、促进经济社会发展非常重要。审计师队伍建设是重点与难点。本文在高层梯队理论和管理者过度自信理论的基础上,采用创新的过度自信指标,研究了审计师过度自信对于审计质量的影响,并按照是否是合伙人进行进一步分组研究。结果表明,对于操纵性应计为负的样本,审计师过度自信与审计质量呈显著负相关,对于操纵性应计为正的样本,二者关系不显著。进一步结果表明,审计师过度自信与审计质量的显著负相关关系,对于合伙人更加显著,而对于非合伙人则不显著。本文为审计质量影响因素的研究提供了新的心理学视角,同时,对会计事务所、注册会计师协会和广大投资者加强审计质量监管提供了参考。
The research of audit quality is critical for promoting the construction of good faith and the economic and social development. The auditor team construction is the important and difficult point. Based on the upper echelons theory and managers’ overconfidence theory,using innovative overconfidence index,this paper studies the effect of auditors’ overconfidence on audit quality,and carries on further studies grouped by partner. The results show that,for samples with negative handling accruals,auditors’ overconfidence and audit quality has significant negative correlation,for samples with positive handling accruals,the relationship between the two is not significant. Further results show that the significantly negative relationship between auditors’ overconfidence and the audit quality is more significant for a partner,while not significant for the non- partner. This paper provides new psychology angle for the research of influence factors of audit quality,at the same time,gives reference to the accounting firm,the institute of certified public accountants and the vast investors to strengthen the supervision of audit quality.
出处
《中南财经政法大学研究生学报》
2015年第5期84-91,共8页
Journal of the Postgraduate of Zhongnan University of Economics and Law
基金
2015年中南财经政法大学“研究生创新教育计划”硕士生实践创新课题:审计师过度自信与审计质量(项目编号:2015S1109)
国家自然科学基金项目:管理者异质性、企业风险与自愿性信息披露研究资金赞助(项目编号:71572195)
