会计行业领军人才培养效果研究

The Training Effect of the Accounting Industry Leader

审计师个人声誉是审计师规范自身行为,做出正确的审计判断,提升审计质量的内在驱动力。财政部于2005年启动的会计领军人才培养工程为本文检验审计师个人声誉的机制提供了制度背景。笔者以2006—2014年A股上市公司为研究对象,考察审计师个人声誉的提升对于审计质量的影响,并进一步考察不同的职位特征和培养方向如何影响其效果。研究发现,经历会计领军人才培养的注册会计师,审计质量得到了显著提高,其中主任会计师方向进行培养的注册会计师,质量提升效果更显著,然而职位特征却起到了负面的效果,高职位的审计师质量改善效果反而更差。本文的研究为监管部门提升审计质量提供了新的路径,也为财政部进一步调整领军人才的培养模式,更好地促进领军人才培养对整个审计行业的推动作用提供了理论依据和数据支撑。

Auditor＇s personal reputation is the internal driving force of the auditor to regulate their own behavior,to make the right audit judgment and to improve the audit quality. The Ministry of Finance started the construction of accounting personnel training project in 2005 which provides a system background for this paper to test the mechanism of auditor＇s personal reputation. Using listed companies＇ data of 2006 to 2014,this paper examines the auditor＇s personal reputation for the improvement of audit quality,and further investigates how different job characteristics affect the result. The study finds that the audit quality has been significantly improved,and the audit quality of the chief accountant is higher than that of the non-chief,but the partner＇s audit quality is lower. This study provides a new path for the regulatory authorities to improve the quality of audit,and for the financial department to further adjust the training mode of leading personnel,and also provides a theoretical basis and data support to promote the development of the entire audit industry.