审计师个人经验与审计质量

发布时间：2018-07-12 13:47

本文选题：审计师个人经验 + 盈余管理　；参考：《会计研究》2016年09期

【摘要】：本文研究了审计师个人经验与审计质量的关系,以及投资者对审计师个人经验的反应。研究结果表明:在控制事务所和公司特征的情况下,审计师个人经验与操控性应计之间存在显著的负相关关系,并且这种负相关关系主要存在于调高盈余的公司组。这一结果说明审计师经验越丰富,越能抑制管理层的机会主义行为。在投资者反应方面,审计师经验越丰富的公司盈余反应系数越大,说明投资者认为审计师经验越丰富,其审计的财务报告可信度越高。进一步检验的结果表明,审计师个人经验对审计质量的提升作用在重要性高的客户和国有企业中更为明显。采用持续经营审计意见衡量审计质量并未改变本文的结论。
[Abstract]:This paper studies the relationship between auditor's personal experience and audit quality, as well as investor's reaction to auditor's personal experience. The results show that there is a significant negative correlation between auditors' personal experience and operational accruals in the case of controlling firm and firm characteristics, and this negative correlation mainly exists in the group of companies with higher earnings. This result shows that the more experienced auditors are, the more opportunistic behavior management can be restrained. In the aspect of investor response, the more experienced auditor is, the greater the earnings response coefficient is, which indicates that the more experienced auditor is, the higher the credibility of audited financial report is. The results of further tests show that the effect of auditors' personal experience on audit quality is more obvious in customers with high importance and state-owned enterprises. The measurement of audit quality by going concern audit opinion does not change the conclusion of this paper.
【作者单位】：北京工商大学商学院;厦门大学管理学院;美国休斯敦大学;
【基金】：国家自然科学基金项目(71422008、71372074、71572163、71202060) 国家“万人计划”青年拔尖人才项目北京工商大学国有资产管理协同创新中心的资助
【分类号】：F239.4

【相似文献】