签字注册会计师个人特征与审计质量——基于2010年上市公司数据的经验研究

Individual Auditor's Characteristics and Audit Quality

利用2010年我国A股上市公司及其签字注册会计师的数据,以操控性应计的绝对值作为审计质量的替代变量,对签字注册会计师个人特征与审计质量之间的关系进行了实证检验。研究发现,在注册会计师的性别、年龄、学历、专业、层阶(是否为合伙人)和政治面貌六个个人特征中,仅年龄一个特征与操控性应计的绝对值呈显著的负向关系,说明注册会计师的年龄越大,审计质量越高。进一步研究发现,上述关系仅在操控性应计为负的情况下显著。此外,当操控性应计为负时,若两位签字会计师均为女性或两位签字会计师所学专业为财、会、审,则操控性应计的绝对值较低,而当两位签字会计师均为合伙人时,操控性应计的绝对值较高。

This paper examines the association between individual auditors＇ characteristics and audit quality（proxied by the absolute value of discretionary accruals） using the data of 2010 Chinese A-shares listed companies and their CPAs.The authors find that there is a statistically significant relationship between the CPA＇s age and audit quality,indicating that the older the auditors are,the higher the audit quality is.But such relationship is only significant when the discretionary accruals are negative.As to negative discretionary accruals,the authors also find the absolute value is lower when the two signing auditors are both female,or when they both major in accounting,finance or auditing,while the absolute value is greater when they are both partners.