审计师个体特征与审计质量的相关性研究

发布时间：2018-01-09 22:05

本文关键词：审计师个体特征与审计质量的相关性研究　出处：《东南大学》2015年硕士论文　论文类型：学位论文

【摘要】：众所周知,高质量的审计报告对辅助投资者决策、增强投资者的信心以及维护证券市场的稳定都具有重要的作用。现已有大量的学者投入到关于审计质量的研究,所形成的研究成果发掘了事务所水平、审计客户两类主体视角的审计质量影响因素。然而,执行审计工作程序的根本主体还是当事审计师个体,这一理论视角使得审计师个体对审计质量的影响逐渐被学术界乃至政策制定者所关注。文章选取了审计师合伙人特征这一关键视角,从多个层次研究其对审计质量的影响,以2010一2012年沪深两市上市公司对研究对象,手工收集了上市公司主审审计师的个体特征的数据,具体刻画了多个审计师个体特征包括性别、教育水平、执业时间、政治面貌、层级五类审计师个人特征,以审计质量作为因变量,并以审计师个体层级特征为观察变量,建立回归模型,研究其与审计质量之间的相关性。研究发现：(1)签字审计师具备会计师事务所合伙人身份,会对审计质量产生正向影响,且签字审计师中具备会计师事务所合伙人身份人数的减少会弱化对审计质量的正向影响；(2)签字审计师同时具备会计师事务所合伙人身份和中共党员身份会对审计质量产生正向影响；(3)在会计师事务所转制的背景下转制为特殊普通合伙制的会计师事务所其审计师具备合伙人特征时对审计质量的正向影响会得到强化,这体现了事务所组织形式变化的积极作用。此外,本文基于国富浩华会计师事务所、大华会计事务所的两个上市公司审计案例分析支持了合伙人和政党身份对审计质量的保证作用。文章从审计师合伙人这一个体特征视角出发,研究了其对审计质量的影响,为审计质量影响因素的研究提出了一种新的思路。并通过本研究提供了会计师事务所转制为特殊普通合伙制所带来积极后果的经验证据。文章的研究和结论丰富了现有的文献,对审计质量的提升和监管的完善有一定的启示性。
[Abstract]:It is well known that high-quality audit reports assist investors in decision-making. Enhancing the confidence of investors and maintaining the stability of the securities market play an important role. At present, a large number of scholars have invested in the research on audit quality, resulting in research results to explore the level of the firm. However, the basic subject of implementing audit procedure is the individual auditor concerned. This theoretical perspective makes auditors' individual impact on audit quality gradually concerned by academia and even policy makers. This paper selects the key perspective of auditor partner characteristics. From many levels to study its impact on audit quality, with the Shanghai and Shenzhen stock markets from 2010 to 2012 to study the research object, manually collected the individual characteristics of the auditor of the listed company. Specific description of the individual characteristics of a number of auditors, including gender, education level, practice time, political features, levels of five types of auditors personal characteristics, audit quality as a dependent variable. Taking the individual level characteristics of auditors as observation variables, a regression model is established to study the correlation between auditor and audit quality. It is found that the signed auditor has the identity of partner of accounting firm. It will have a positive impact on the audit quality, and the reduction of the number of signed auditors with the partner status of the accounting firm will weaken the positive impact on the audit quality; (2) if the signed auditor has both the partner status of the accounting firm and the Party member status, it will have a positive impact on the audit quality; 3) under the background of accounting firm transformation, the positive influence on audit quality will be strengthened when the auditor has the characteristics of partner when the accounting firm is transformed into a special general partnership. This reflects the positive role of the change in the organizational form of the firm. In addition, this paper is based on the accounting firm Fuhaohua. The audit case analysis of two listed companies in Dahua Accounting firm supports the role of partner and political party identity in ensuring audit quality. This paper studies its influence on audit quality. A new way of thinking is put forward for the study of the influencing factors of audit quality. Through this study, the empirical evidence of the positive consequences of the transformation of accounting firms into special ordinary partnerships is provided. The research and conclusions of this paper are rich. The existing literature. To the audit quality enhancement and the supervision consummation has the certain enlightenment.
【学位授予单位】：东南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F239.4

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