签字会计师执业能力与审计质量:基于中国证券市场的研究

本文以2010-2015年间沪深A股所有提供了签字会计师签名信息的上市公司为样本,采用经调整后的分行业、分年度Jones模型,研究签字会计师签字经验、行业专长对审计质量的影响。以签字年度距离首次签字年度的签字间隔来衡量签字经验,以签字会计师在特定行业中的市场份额衡量行业专长,同时研究二者共同影响审计质量的情况。研究发现:签字会计师个人行业专长与审计质量正相关,且二者对审计质量的共同影响显著,但可能随签字经验的增加而有所减弱。综合以上结论,本文认为,应从现行审计模式的完善、审计人员的细分、复核工作的落实和个人追责机制的建立几方面来使审计人员的执业过程更加规范,使审计质量得到显著提高。

Using a modified Jones model based on industry and year, this paper explores how audit quality is affected by an accountant＇s signing experience and industry-specific expertise, with a sample of A-share companies which are listed in Shenzhen Stock Exchange, based on the information on accountant signature from 2010 to 2015. Signing experience is measured by the interval between the given signing year and the first signing year, while the industry-specific expertise is measured by the market share held by a signing accountant in a particular industry. The research focuses on the combined effects of both factors on audit quality. The findings are as follows： the industry-specific expertise has a positive correlation with audit quality; these two factors combined have a significant effect on audit quality, but the effect may decline with increased signing experience. Based on the above conclusion, this paper suggests that the auditing practices could be further standardized and audit quality be significantly improved by perfecting the existing audit modes, specializing the auditors, practicing the review work and developing a personal accountability mechanism.