职业晋升与审计质量能够“职质同趋”吗——来自审计师晋升合伙人的经验证据

Can Job Promotion and Audit Quality Improve Synchronously?——Empirical Evidence from Auditor Promoted to Partner

审计师晋升合伙人是个人职业角色的重大转变,会影响个人执业行为与合伙人“更新换代”效率。采用我国证券资格会计师事务所的审计师晋升合伙人前后审计的客户公司为样本,研究发现:相比晋升之前,审计师在晋升合伙人之后提供了更高质量审计服务,整体实现了“职质同趋”;然后从三个维度刻画晋升机制,新晋合伙人属于本所培养、晋升时点早、晋升难度大时,职业晋升效应更加明显;考虑作用机制,法律责任与声誉效应敦促新晋合伙人通过增加审计投入并降低审计风险,提高审计质量;此外,会计师事务所主体的人力资本结构及质控机制异质性对审计师职业晋升效应产生调节作用。研究可为审计行业监管部门及会计师事务所合伙人治理机制建设提供科学依据。

The promotion of auditor to partner is a significant change of individual’s professional role,which has an impact on the individual practice behavior and efficiency of partner replacement.Using the newly promoted partners and their client companies before and after their promotion as the research object,the results show that:compared with before promotion,auditors provide higher quality audit services after promoted to partner,and the overall realization of“job quality trend”;Then,the promotion mechanism is described from three dimensions.The promotion effect is more obvious when the new partners belong to the training of the firm,the promotion time is early and the promotion difficulty is high.Considering the mechanism of action,legal liability and reputation effect,new partners are urged to improve audit quality by increasing audit input and reducing audit risk.In addition,the human capital structure and the heterogeneity of quality control mechanism of firms have a moderating effect on auditor promotion.The research can provide scientific basis for the audit supervision department and the partner governance mechanism construction of accounting firms.