發(fā)布時(shí)間：2018-01-03 08:08

  本文關(guān)鍵詞：簽字注冊(cè)會(huì)計(jì)師任期、行業(yè)專長(zhǎng)與審計(jì)質(zhì)量　出處：《會(huì)計(jì)與經(jīng)濟(jì)研究》2014年02期 　論文類型：期刊論文

  更多相關(guān)文章： 簽字注冊(cè)會(huì)計(jì)師任期 行業(yè)專長(zhǎng) 審計(jì)質(zhì)量 客戶關(guān)系

【摘要】：對(duì)審計(jì)任期與審計(jì)質(zhì)量的關(guān)系,以往研究并未得出統(tǒng)一結(jié)論。理論上,專業(yè)勝任能力和獨(dú)立性共同影響著審計(jì)任期與審計(jì)質(zhì)量的關(guān)系,行業(yè)專長(zhǎng)能夠彌補(bǔ)專業(yè)勝任能力不足對(duì)審計(jì)質(zhì)量產(chǎn)生的不利影響。從行業(yè)專長(zhǎng)的視角對(duì)簽字注冊(cè)會(huì)計(jì)師任期和審計(jì)質(zhì)量之間的關(guān)系進(jìn)行回歸分析發(fā)現(xiàn),簽字注冊(cè)會(huì)計(jì)師任期與審計(jì)質(zhì)量呈非線性的正U型關(guān)系(拐點(diǎn)≈3年)。進(jìn)一步分析發(fā)現(xiàn),在簽字注冊(cè)會(huì)計(jì)師任期較短(≤3年)時(shí),行業(yè)專長(zhǎng)有助于提高審計(jì)質(zhì)量;但在簽字注冊(cè)會(huì)計(jì)師任期較長(zhǎng)(3年)時(shí),行業(yè)專長(zhǎng)對(duì)審計(jì)質(zhì)量沒(méi)有顯著影響。研究結(jié)果表明,在簽字注冊(cè)會(huì)計(jì)師任期與審計(jì)質(zhì)量的關(guān)系中,專業(yè)勝任能力發(fā)揮著比獨(dú)立性威脅更重要的作用。
[Abstract]:On the relationship between audit tenure and audit quality, previous studies have not reached a unified conclusion. Theoretically, professional competence and independence affect the relationship between audit tenure and audit quality. Industry expertise can make up for the adverse impact of inadequate professional competence on audit quality. From the perspective of industry expertise, the relationship between CPA tenure and audit quality is found by regression analysis. The positive U-type relationship between the tenure of signed CPA and the audit quality is positive (inflection point 鈮，

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