会计行业领军人才培养效果研究

发布时间：2018-06-05 13:44

本文选题：审计师个人声誉 + 审计质量　；参考：《中央财经大学学报》2016年01期

【摘要】：审计师个人声誉是审计师规范自身行为,做出正确的审计判断,提升审计质量的内在驱动力。财政部于2005年启动的会计领军人才培养工程为本文检验审计师个人声誉的机制提供了制度背景。笔者以2006—2014年A股上市公司为研究对象,考察审计师个人声誉的提升对于审计质量的影响,并进一步考察不同的职位特征和培养方向如何影响其效果。研究发现,经历会计领军人才培养的注册会计师,审计质量得到了显著提高,其中主任会计师方向进行培养的注册会计师,质量提升效果更显著,然而职位特征却起到了负面的效果,高职位的审计师质量改善效果反而更差。本文的研究为监管部门提升审计质量提供了新的路径,也为财政部进一步调整领军人才的培养模式,更好地促进领军人才培养对整个审计行业的推动作用提供了理论依据和数据支撑。
[Abstract]:Auditor's personal reputation is the internal driving force for auditors to regulate their own behavior, make correct audit judgment and improve audit quality. The project of training accounting leaders launched by the Ministry of Finance in 2005 provides the institutional background for this paper to examine the auditor's personal reputation. Taking the A share listed companies from 2006 to 2014 as the research object, the author investigates the impact of the auditors' personal reputation on the audit quality, and further examines how different job characteristics and training directions affect the effectiveness of the audit. The research found that the audit quality of the CPA who has experienced the training of the accounting leader has been improved significantly, and the quality improvement effect of the CPA trained by the director accountant is more remarkable. However, the characteristics of the position have a negative effect, and the quality improvement of the auditor in the higher position is even worse. The research in this paper provides a new way for the supervision department to improve the audit quality, and also provides a new way for the Ministry of Finance to further adjust the training mode of leading personnel. It provides the theoretical basis and data support to promote the training of leading personnel to the whole audit industry.
【作者单位】：北京交通大学经济管理学院;
【基金】：审计署重点科研课题“国家审计是国家治理的基石和保障”(项目编号:15SJ01001) 中央高校基本科研项目“审计师声誉作用机制研究——基于行政处罚和市场竞争的视角”(项目编号:2015YJS063)
【分类号】：F239.4

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