注册会计师人力资本特征对审计质量的影响研究

发布时间：2018-03-14 07:35

本文选题：注册会计师　切入点：人力资本特征　出处：《东北农业大学》2017年硕士论文　论文类型：学位论文

【摘要】：审计质量是审计工作的生命。审计作为知识资本密集型行业,其监督鉴证的职能是否充分发挥与审计工作的执行者-注册会计师密切相关。社会学、心理学研究表明,不同性别、年龄、教育背景等具有不同人力资本特征的人对待风险的态度、专业素质、价值观念、思维方式、判断决策能力以及道德观念不尽相同,使个体在工作当中表现出不同的职业行为,注册会计师则主要表现为专业胜任能力和独立性方面的差异,进而影响提供审计服务的质量。因此,注册会计师个体特征对审计质量更具有实质性影响,学者们关于注册会计师审计问题的研究,也已逐渐从宏观层面的会计师事务所深入到微观层面的注册会计师个人,但国内相关研究略显滞后,鉴于理论与实践的需要,本文从注册会计师个体层面切入,对注册会计师人力资本特征与审计质量之间的关系展开研究。理论研究方面,在回顾了前人研究成果的基础上分析了注册会计师人力资本的特殊性、人力资本的形成及其内外部效应,明确了人力资本的有效利用对审计质量的促进作用,但人力资本是一种取决于个体主观能动性的资本,其内外部效应的发挥有赖于各项人力资本特征的综合作用,因此本文针对各项人力资本特征进行了具体分析,将其分为基本特征和职业特征,借助对注册会计师人力资本的分析阐述了人力资本特征对审计质量的影响;实证研究方面,采用可操控应计利润的绝对值量化审计质量并构建多元回归模型,以注册会计师性别、执业年限、受教育程度、事务所职位、是否为财务相关专业及取得其他资格证书数量六个因素作为注册会计师人力资本特征的替代指标进行了实证分析与进一步测试。研究结果显示:在选取的六项特征中,注册会计师的执业年限、受教育程度以及在事务所的职位因素与审计质量均呈正相关且关系显著;而注册会计师的性别、所学专业是否为财务相关专业以及取得其他资格证书的数量与审计质量的关系并不显著。基于理论与实证的研究结果,本文根据注册会计师基本特征、职业特征对审计质量的影响,从优化注册会计师人力资本配置的角度提出如下建议以最大化人力资本的效用:注册会计师本人应在实践中注重工作经验的积累和自身学历的提升;会计师事务所应参考人力资本特征的研究结果招聘和选拔审计人员并搭建经验技能交流的平台以提升知识经验在事务所内部的共享程度,在承接项目后应根据注册会计师人力资本特征合理安排项目团队人员构成;此外,事务所则应完善人员激励机制,并配合各省市注册会计师协会积极参与到行业领军人才培养中以实现注册会计师人力资本的维持与增值;为促进审计质量不断提升,还需要财政部、中注协等行业自律组织加强对会计师事务所的监管与扶持。
[Abstract]:Audit quality is the life of audit work. As a knowledge-capital-intensive industry, audit is closely related to the executor of audit work-CPA. People with different characteristics of human capital, such as gender, age, educational background and so on, have different attitudes towards risk, professional quality, values, ways of thinking, ability to judge and make decisions, and different moral concepts. In order to make individuals behave differently in their work, CPAs mainly show differences in professional competence and independence, which in turn affect the quality of audit services. The individual characteristics of CPA have a more substantial impact on the audit quality. Scholars' research on the audit of CPA has been gradually from the macro level of accounting firms to the micro level of individual certified public accountants. In view of the need of theory and practice, this paper studies the relationship between the characteristics of CPA human capital and audit quality from the individual level of CPA. On the basis of reviewing the previous research results, this paper analyzes the particularity of CPA human capital, the formation of human capital and its internal and external effects, and clarifies the role of effective utilization of human capital in promoting audit quality. However, human capital is a kind of capital which depends on individual subjective initiative, and its internal and external effects depend on the comprehensive function of the characteristics of human capital. Therefore, this paper makes a specific analysis of the characteristics of human capital. It is divided into basic characteristics and professional characteristics, with the help of the CPA human capital analysis of the impact of human capital on the quality of audit; empirical research, The absolute value of controllable accrual profit is used to quantify audit quality and to build a multivariate regression model, which is based on CPA gender, length of practice, education level, position of firm, etc. The empirical analysis and further test are carried out on whether the six factors of finance related major and the number of other qualifications obtained are used as alternative indicators for the characteristics of human capital of CPA. The results show that: among the six selected characteristics, The number of years of CPAs in practice, their educational level and their position in the firm were positively correlated with the audit quality, while the gender of CPAs was significantly correlated with the audit quality. The relationship between the number of other qualifications obtained and the audit quality is not significant. Based on the theoretical and empirical research results, this paper based on the basic characteristics of CPA, The influence of professional characteristics on audit quality, From the point of view of optimizing the allocation of human capital of CPA, the following suggestions are put forward to maximize the utility of human capital: the CPA himself should pay attention to the accumulation of work experience and the promotion of his academic qualifications in practice; Accounting firms should refer to the research results of human capital characteristics to recruit and select auditors and build a platform for exchange of experience and skills in order to enhance the sharing of knowledge and experience within the firm. After undertaking the project, the staff of the project team should be reasonably arranged according to the characteristics of the human capital of the certified public accountant; in addition, the firm should perfect the staff incentive mechanism, In order to promote the continuous improvement of audit quality, it is necessary for the Ministry of Finance to participate actively in the training of industry leaders in order to maintain and add value to the human capital of CPAs. China Annotation Association and other industry self-discipline organizations to strengthen the supervision and support of accounting firms.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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