签字注册会计师背景特征影响审计质量研究——来自中国上市公司经验证据

发布时间：2017-12-31 02:39

本文关键词：签字注册会计师背景特征影响审计质量研究——来自中国上市公司经验证据　出处：《中国软科学》2014年11期 　论文类型：期刊论文

【摘要】：本文着重运用高阶梯队理论,以我国2008—2012年沪深两市A股上市公司为研究样本,考察签字注册会计师的性剐、年龄、学历、教育背景、任期和职位等级等背景特征对审计质量的影响。通过研究表明,签字注册会计师背景特征与审计质量之间存在一定的相关性。具体而言。年龄越大、学历越高、任期越长的签字注册会计师所主持项目的审计质量越高;男性签字注册会计师所主持项目的审计质量比女性高;合伙人担任签字注册会计师所主持项目的审计质量较低;教育背景对审计质量的影响不显著。此外,进一步区分特殊普通合伙制和有限责任制之后发现,签字注册会计师背景特征对审计质量的影响存在着一定的差异。
[Abstract]:This paper focuses on the use of higher echelon theory, taking China's A-share listed companies in Shanghai and Shenzhen stock markets from 2008 to 2012 as research samples, to investigate the sex, age, educational background and educational background of certified public accountants (CPA). Research shows that there is a certain correlation between background characteristics of CPA and audit quality. Specifically, the older the age, the higher the academic background. The longer the term of the signed CPA, the higher the quality of the audit of the project under the auspices of the CPA; The audit quality of the project sponsored by the signed CPA is higher than that of the female; The audit quality of the project which the partner acts as the certified public accountant is low; The influence of educational background on audit quality is not significant. In addition, after further distinguishing special ordinary partnership and limited responsibility system, it is found that there are some differences in the influence of background characteristics of signed CPA on audit quality.
【作者单位】：华中科技大学管理学院;武汉工商学院;
【基金】：国家自然科学基金项目(71202110)
【分类号】：F832.51;F239.22
【正文快照】： partnership;limited liability问题提出De Angelo(1981)[1]和Watts和Zimmerman(1986)[2]认为,审计质量是注册会计师发现并揭露财务报告误述的联合概率,它主要取决于注册会计师的专业胜任能力和独立性。审计质量关系到资本市场的健康发展以及会计师事务所的竞争优势。正因如此

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