签字注册会计师过度自信、政府监管与审计质量研究

发布时间：2018-01-26 01:18

本文关键词： 过度自信政府监管审计质量产权性质　出处：《审计研究》2017年05期 　论文类型：期刊论文

【摘要】：近年来,财务舞弊的频发引发了人们对审计质量的再度关注。本文以高层梯队理论和行为金融理论为基础,选择2009~2016年上市公司的数据作为样本,采用主成分分析法构建签字注册会计师过度自信度量指标,使用面板数据回归模型,分析了签字注册会计师过度自信对审计质量的影响。研究发现:签字注册会计师越过度自信,审计报告的激进度越高,审计质量越低;进一步对签字注册会计师过度自信影响审计质量的机制进行了检验,发现政府监管弱化了签字注册会计师过度自信对审计质量的影响作用;由于国企面临更多的事后检查,政府监管对注册会计师过度自信影响审计质量的抑制作用在国企中更显著。本研究关注签字注册会计师过度自信的经济后果,补充了现有文献仅关注完全理性行为的缺失。
[Abstract]:In recent years, the frequent occurrence of financial fraud has caused people to pay more attention to audit quality. This paper is based on the theory of high-level echelon and the theory of behavioral finance. This paper selects the data of listed companies from 2009 to 2016 as the sample, uses the principal component analysis method to construct the index of overconfidence of signed CPA, and uses the panel data regression model. This paper analyzes the influence of the overconfidence of signed CPA on the audit quality. The study finds that the more overconfident the signed CPA is, the higher the radical degree of the audit report is and the lower the audit quality is; Furthermore, the mechanism of overconfidence of signed CPA affecting audit quality is tested, and it is found that government supervision weakens the effect of overconfidence of signed CPA on audit quality; Because state-owned enterprises are faced with more post-event inspection, the inhibitory effect of government regulation on CPA overconfidence is more significant in state-owned enterprises. This study focuses on the economic consequences of signed CPA overconfidence. It supplements the existing literature and only pays attention to the lack of completely rational behavior.
【作者单位】：华中农业大学经济管理学院;武汉纺织大学会计学院;
【基金】：国家自然科学基金项目(项目批准号:71302117) 国家社会科学基金项目(项目批准号:15BGL071) 教育部人文社会科学基金项目(项目批准号:16YJC630139) 湖北省社科基金一般项目(项目批准号:2016125) 中央高校基本科研业务费专项资金资助项目(项目批准号:2662015QD035、2662015PY209) 湖北省会计学会第六批会计科研(重点)课题(项目批准号:HBKJ2016z17)的资助
【分类号】：F233;F239.4
【正文快照】： 吴伟禾李晶晶包晓风弓丨言审计质量是会计师事务所的生存之本,受到理论界和实务界的广泛关注,审计质量的影响因素是关注的重点之一。已有关于审计质量影响因素的文献主要聚焦于会计师事务所外部因素、会计师事务所内部因素和签字注册会计师因素等方面。其中,会计师事务所外部

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