作者信息
- 1. 华东理工大学商学院(上海 200237)
- 折叠
摘要
签字会计师工作流动在我国资本市场中逐渐成为一种常态.以 2017-2022 年A股上市公司为样本,考察签字会计师工作流动与审计质量之间的关系发现,签字会计师进行工作流动显著提升了审计质量.对不同类型的工作流动进行细分发现,相比于分所间工作流动,总所间的工作流动对审计质量的提升效应更显著;相比非升级型工作流动,升级型工作流动对审计质量的提升效应更大.异质性检验发现,被审计上市公司重大错报风险高或市场关注高的情况下,签字会计师工作流动与审计质量的正向关联更显著.机制研究表明,工作流动后,签字会计师有更高的客户匹配度,审计投入更大,对审计风险的识别也更精准、应对也更全面.因此,建议强化市场导向以构建工作流动体系、聚焦关键领域以打造工作流动良性生态、完善激励机制以激发会计师工作流动活力和完善信息披露以提供决策有用信息.
Abstract
The job mobility of signatory accountant has gradually become a norm in China's capital market.Taking A-share listed companies from 2017 to 2022 as a sample,this paper examines the relationship between the job mobility of signatory accountant and audit quality,and finds that the job mobility of signatory accountant significantly improves the audit quality.By subdividing the different types of job mobility,it is found that the job mobility in headquarters has a more significant effect on the improvement of audit quality than the job mobility in branch offices;compared with non-upgrading job mobility,upgrading job mobility has a greater effect on audit quality.The heterogeneity test finds that the positive association between signatory accountants'job mobility and audit quality is more significant when the audited listed companies have high risk of material misstatement and high market concern.The mechanism study suggests that after job mobility,signatory accountants have a higher degree of client matching,greater audit investment,more accurate identification of audit risks,and more comprehensive responses.Therefore,it is suggested to strengthen the market orientation to build a job mobility system,focus on key areas to create a benign ecology of job mobility,improve the incentive mechanism to stimulate the vitality of accountant job mobility and improve information disclosure to provide useful information for decision-making.
关键词
工作流动/审计质量/签字会计师Key words
job mobility/audit quality/signatory accountant引用本文复制引用
基金项目
国家自然科学基金项目(71672057)
国家自然科学基金青年项目(71702104)
出版年
2024
NETL
NSTL
万方数据