签字会计师个人经验与财务重述

Signing Auditor s Individual Experience and Financial Restatement

文章用累计签发报告数、签发报告年数度量签字会计师一般个人经验,进而考察其对客户公司财务重述的影响。结果发现,在控制了公司及事务所层面因素后,随着签字会计师一般经验的提高,客户财务报告发生重述的可能性显著降低。进一步研究发现,签字会计师的客户特定经验(任期)也对财务重述具有抑制作用,并且在客户特定经验较少时,一般经验的作用更为明显;就一般经验而言,无论是行业经验还是非行业经验均有助于降低财务重述;签字会计师一般经验对财务重述的影响主要来自复核合伙人。研究还发现,事务所规模、签字会计师性别会弱化一般经验的作用。这一研究提供了签字会计师个人经验与公司财务重述关系的经验证据,进一步拓展了审计师个人特质与审计质量之间关系的文献。

This paper measures the general personal experience of the signing accountants by the cumulative number of signed reports and the number of years of signing reports,and then examines its impact on the financial restatement of the client company.The results show that after controlling the factors at the company and firm level,with the improvement of the general experience of the signing accountants,the possibility of restatement of the client s financial report is significantly reduced.Further research shows that the client specific experience(tenure)of the signing accountant also has an inhibitory effect on financial restatement,and the role of general experience is more obvious when the client specific experience is less.In terms of general experience,both industry and non industry experience can help reduce financial restatement.The influence of the general experience of the signing accountant on the financial restatement mainly comes from the reviewing partner.The study also finds that the size of the firm and the gender of the signing accountant will weaken the role of general experience.This study provides empirical evidence of the relationship between the personal experience of signing accountants and corporate financial restatement,and further expands the literature on the relationship between the auditor s personal characteristics and audit quality.