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高管会计师事务所关联对审计独立性的影响,如对其是否损害审计质量以及监管的有效性等,学界尚有争论,此可能是现有研究仅笼统判定事务所关联是否损害审计质量,忽视二者之间可能出现的调节变量有关。关联高管角色的异质性可能导致不同类型的事务所关联对审计质量产生不同影响,不加区分可能会片面地扩大其负面性。本文从高管角色视角着手,探讨高管会计师事务所关联对审计质量的影响。实证结果表明:高管会计师事务所关联损害审计质量;以高管角色作为分类依据的研究发现,当事人曾任会计师事务所高管或者现任公司决策高管时产生的高管会计师事务所关联会更显著地损害审计质量,而当事人曾任会计师事务所普通职员或者现任公司监督高管时产生的高管会计师事务所关联对审计质量无显著影响;高管角色对高管会计师事务所关联与审计质量之间的关系有重要影响。
The impact of senior management accounting firm on audit independence, such as whether it affects the quality of auditing and the effectiveness of regulation, is still controversial in the academic circles. This may be that the existing studies only judge generally whether the affair of firms compromises the quality of auditing, ignoring Regulatory variables that may appear between the two. The heterogeneity of the associated executive role may lead to different types of affiliations that have different effects on the quality of auditing, without distinction that may unilaterally amplify the negative aspects. This article from the perspective of the role of senior management to explore the impact of senior management accounting firm on the quality of audit. The empirical results show that: the senior accounting firm affiliates undermine the quality of audit; based on the role of senior management as a basis for the study found that the parties have served as a senior accounting firm or incumbent executives decision-making executives of accounting firms association will be more Significantly impair the quality of auditing, and no significant impact on the quality of auditing was found when the previous appointment of a party as a CPA firm or that of a senior CPA firm which the incumbent supervises the senior management of the firm; the correlation between senior management’s role and the quality of auditing The relationship between the important impact.