本文關(guān)鍵詞：簽字注冊會計師任期、行業(yè)專長與審計質(zhì)量　出處：《會計與經(jīng)濟(jì)研究》2014年02期 　論文類型：期刊論文

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【摘要】：對審計任期與審計質(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任期與審計質(zhì)量的關(guān)系,行業(yè)專長能夠彌補(bǔ)專業(yè)勝任能力不足對審計質(zhì)量產(chǎn)生的不利影響。從行業(yè)專長的視角對簽字注冊會計師任期和審計質(zhì)量之間的關(guān)系進(jìn)行回歸分析發(fā)現(xiàn),簽字注冊會計師任期與審計質(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),在簽字注冊會計師任期較短(≤3年)時,行業(yè)專長有助于提高審計質(zhì)量;但在簽字注冊會計師任期較長(3年)時,行業(yè)專長對審計質(zhì)量沒有顯著影響。研究結(jié)果表明,在簽字注冊會計師任期與審計質(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，

本文編號：1373084