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会计师事务所内部培养合伙人与审计质量

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内部培养合伙人是指经由同一会计师事务所内部培养,从初级职位自下而上晋升且仍在该事务所执业的合伙人.内部培养合伙人反映了事务所对人力资本的长期投资,但未得到充分关注.本文聚焦内部培养的合伙人群体,选取2014-2021年沪深A股上市公司,实证检验由内部培养和非内部培养的合伙人执业所带来的审计服务质量差异.研究发现,相较于非内部培养合伙人,内部培养合伙人的审计质量更高.在男性、事务所人员来源更多样的样本,两类合伙人的审计质量差异更加明显.内部培养合伙人对客户的审计收费更高,更不可能参与低价竞争.总之,内部培养的合伙人能够提供高价高质的审计服务,但从审计延迟角度看,其审计效率有待提升.研究为注册会计师行业人才管理和事务所内部治理制度完善提供了一定的借鉴.
Internally Promoted Audit Partner and Audit Quality
Internally promoted partners in this research refer to partners who started their careers,got promotion,and continue to work at the same accounting firm.Those partners reflect the firm's long-term investment in human capital,but have received limited studies.This study empirically tests differences in audit quality between internally and non-internally promoted partners,using the sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges from 2014 to 2021.It is found that compared to non-internally promoted partners,internally promoted partners are able to provide higher quality audit services.This difference is more pronounced in sample accounting firms with male partners and with more diverse personnel sources.Internally promoted partners also charge higher audit fees and are less likely to engage in low-price competition.Overall,internally promoted partners provide high-quality,high-priced audit services,yet their audit efficiency could be improved,as evidenced by audit delays.This study lends implications for human resources management and internal governance in accounting firms.

audit partner promotionaudit qualityaudit fee

吴倩、陈宋生

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北京化工大学经济管理学院,邮政编码:100029

北京理工大学管理学院,邮政编码:100081

合伙人晋升 审计质量 审计费用

2024

审计研究
中国审计学会

审计研究

CSTPCDCSSCICHSSCD北大核心
影响因子:2.908
ISSN:1002-4239
年,卷(期):2024.(6)