摘要
本文以中国注册会计师协会发布的《2010年会计师事务所综合评价前百家信息》为样本,对其人力资本与审计质量进行了分析。结果表明,事务所人力资本投入与审计质量正相关,其中审计师受教育程度、工作经验对审计质量有促进作用,但注册会计师(CPA)职业资格与审计质量呈现负相关。
'Comprehensive evaluation information of the top hundred accounting firms',released by The Chinese Institute of Certified Public Accountants,as the sample,The regression results show that human capital has positive role on the audit quality,and the auditor's education degree and work experience have positive correlation with audit quality,but the certified public accountant(CPA) professional qualification unexpectedly is negatively related to audit quality.In allusion to this result,we analyze the specific reasons and give the corresponding Suggestions.
出处
《财会通讯(下)》
2011年第11期138-140,161,共4页
Communication of Finance and Accounting
基金
教育部人文社会科学研究青年基金项目"基于情境要素的智力资本价值创造路径优化研究"(项目编号:10YJC630111)的阶段性成果