会计师事务所内部治理对审计质量的影响

Impact of Internal Governance of Accounting Firm on Audit Quality

在系统分析审计质量影响因素的基础上,探讨了会计师事务所内部治理对审计质量的影响。选取2015—2019年我国A股被会计师事务所审计的上市公司及相应的会计师事务所作为研究样本,整合内部治理、财务指标等相关数据,利用琼斯模型计算得到可操纵盈余值以衡量审计质量,进而进行了回归分析和稳健性检验。结果表明:合伙人会议次数、管理委员会会议次数、注册会计师数量对事务所的审计质量有显著的正向影响;总分所一体化管理的分所数量对事务所审计质量有显著的负向影响;未发现大股东持股占比、专门委员会数量和质量控制对审计质量有显著影响。希望会计师事务所能够通过进一步完善内部治理机制来提高审计质量。

Based on the systematic analysis of the influencing factors of audit quality,the paper studies the impact of internal governance of accounting firms on audit quality. The authors select the listed companies and corresponding accounting firms audited by China’s A-share accounting firms from 2015 to 2019 as the research samples,integrate the relevant data such as internal governance and financial indicators,calculate the manipulated earnings value by using Jones model to measure the audit quality,and then conduct regression analysis and robustness test.The results show that the amount of partner meetings,management committee meetings and the amount of certified public accountants have a significant positive impact on the audit quality of the firm;The amount of branches under the integrated management of the head office and branches has a significant negative impact on the audit quality of the firm;It is not found that the proportion of major shareholders,the amount of special committees and quality control have a significant impact on audit quality. It is expected that the accounting firm can improve the audit quality by further improving the internal governance mechanism.