注册会计师对审计质量的影响分析——以上市企业数据与调查问卷为例

Analysis of the Impact of Certified Public Accountants on Audit Quality——Example of Data and Questionnaire of Listed Enterprises

以上市企业数据与调查问卷为例,通过实证分析注册会计师对审计质量的影响。自变量为事务所评价,未进入榜单的注册会计师事务所得分为0;因变量为审计质量,采用修正Jones模型构建上市企业操纵性应计利润规模。控制变量包括企业规模、营收、资产负债率和资产报酬率等指标。通过描述性统计和相关性分析,发现上市企业财务绩效与审计质量指标关联性显著,但事务所评分对其影响不显著。然后,采用LightGBM回归模型进行进一步分析,得出营收等指标对内部审计质量影响较大,而事务所评价对其影响最弱。最后,通过问卷调研验证了职业精神和专业能力对内部审计质量的影响,结果显示专业能力对内部审计质量具有显著正向影响,而职业精神的影响不显著。

This study explores the influence of certified public accountants on audit quality through empirical analyses using data from listed firms and questionnaires as examples.The independent variable is firm evaluation,and the score of CPA firms not on the list is 0.The dependent variable is audit quality,and the modified Jones model is used to construct the size of manipulative accrued profits of listed enterprises.The control variables include indicators of firm size,revenue,gearing ratio and return on assets.Through descriptive statistics and correlation analysis,it is found that the financial performance of listed firms is significantly associated with audit quality indicators,but firm ratings do not have a significant effect on them.Then,LightGBM regression model was used for further analyses,and it was concluded that indicators such as revenue had a greater impact on internal audit quality,while firm ratings had the weakest impact on it.Finally,the impact of professionalism and professional competence on internal audit quality was verified through questionnaire research,and the results showed that professional competence had a significant positive impact on internal audit quality,while the impact of professionalism was not significant.