人工智能教育能否助力审计质量:来自审计师层面的经验证据

Can AI Education Contribute to Audit Quality:Empirical Evidence from the Auditor Level

审计师智能化是新文科背景下,会计人才与人工智能学科融合之必然产物。本文以2014-2020年A股上市公司9777个公司-年度观测值为样本,在手工收集审计师人工智能教育背景数据的基础上,就人工智能教育能否助力审计质量进行了初步探索。研究结果表明:审计师人工智能教育背景与审计质量显著正相关,这说明审计师受益于技术优势和逻辑占优弱化了审计报告激进程度,从而提高了审计质量,该结论在经过一系列稳健性检验后依然成立。异质性分析发现,审计师人工智能教育背景对审计质量的提升作用主要体现于分所数量少、企业为非国有性质时。此外,审计师人工智能教育背景与CPA资格互补,且能有效缓解环境不确定风险。这些研究结果支持人工智能赋能审计质量“效用观”,支持教育部、财政部“新文科建设”中关于社会科学与人工智能学科相融合系列重要政策与举措。

Auditor intelligence is the inevitable outcome of the integration of accounting talents and artificial intelligence under the background of new liberal arts.Based on 9777 annual observation data of A-share listed companies from 2014 to 2020 and use the manual collection of auditor Artificial Intelligence(AI)education background,this paper makes a preliminary exploration on whether AI education can help audit quality.Research results show that AI education background is positively associated with the auditor audit quality.It indicates that the auditors benefit from technology advantage and logical dominant,which reduce the radical degree of audit reporting,to improve the audit quality.The results remain robust after a series of re-regressions.Heterogeneity analysis show the effect is mainly reflected in accounting firms have small number of branches and non-state-owned firms.In addition,there is a complementary effect between AI education and CPA qualification,and AI education background can improve audit quality by alleviating environmental uncertainty risks.These findings support the“utility view”,supporting a series of important policies and measures concerning the integration of social sciences and AI disciplines in the“New Liberal Arts Construction”of MOE and MOF.