受罚审计师的传染效应研究

发布时间：2018-04-07 17:12

本文选题：传染效应　切入点：行政处罚　出处：《会计研究》2016年12期

【摘要】：本文以2006~2013年间受罚审计师签字合作同伴的审计客户为实验组,以没有污点的审计师的客户为对照组,从个体层面考察处于同一团队内的审计师在审计质量和审计收费方面是否存在传染效应。与已有研究没有发现同一事务所内部审计师的传染效应不同,我们的研究结果表明:受罚审计师签字同伴的审计质量和审计收费显著低于未曾与受罚审计师合作过的,具体表现为受罚审计师签字同伴具有较高的正向操控性应计、较高的审计报告激进度和较低的应计质量。研究结果表明,审计师个体间的传染效应可能仅存在于同一团队内的审计师之间,其原因可能是这种传染效应是团队内成员在工作合作过程中的相互学习所导致的。
[Abstract]:In this paper, the experimental group of audit clients who were punished by auditors signing their partners between 2006 and 2013, and the clients of non-tainted auditors as the control group,Whether auditors in the same team have contagion effect on audit quality and audit fees from the individual level.In contrast to previous studies, which have not found the contagion effect of internal auditors in the same firm, our results show that the audit quality and audit fees of the signed peer of the penalized auditor are significantly lower than those of those who have not cooperated with the penalized auditor.It is shown that the auditor signed by the penalized auditor has higher positive accrual, higher audit report exciting progress and lower accrual quality.The results show that the contagion effect between auditors may exist only among auditors in the same team, and the reason may be that the contagion effect is caused by the mutual learning of the members of the team in the process of working together.
【作者单位】：中南财经政法大学;厦门大学;
【基金】：国家社会科学基金(13CGL031) 国家自然科学基金(71372074、71422008、71572163) 中国博士后基金(2012M510284) 国家“万人计划”青年拔尖人才计划中央高校基本科研业务费专项资金(2014113)的资助
【分类号】：F239.4

【参考文献】