会计人员素质、审计风险与审计师应对

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE Auditing-A Journal of Practice & Theory Pub Date : 2023-09-01 DOI:10.2308/ajpt-2020-119
Ferdinand A. Gul, Bin Lin, Zhifeng Yang, Min Zhang, Haoran Zhu
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引用次数: 0

摘要

本研究运用人力资本理论,以受教育程度衡量会计人员的素质,并通过审查审计结果来考察客户事务所会计人员的受教育程度是否影响审计人员对审计风险的评估。结果表明,对于会计人员受教育程度较低的公司,审计师收取的费用更高,更有可能进行审计调整。会计人员的教育水平与审计费用(审计调整)之间的关系对于工具变量模型、熵平衡方法和差异分析是稳健的。对于会计人员平均受教育程度较低的审计公司,审计公司会从战略上选择经验丰富的合伙人。综上所述,这些发现表明,客户会计人员的教育程度会影响审计师对审计风险和审计结果的评估。JEL分类:M40;M42;J01;J24。
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Accounting Personnel Quality, Audit Risk, and Auditor Responses
SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit adjustments) is robust to an instrumental variable model, an entropy balancing approach, and a difference-in-differences analysis. Audit firms strategically assign more experienced partners to audit companies whose accounting personnel’s average education levels are relatively low. Taken together, these findings suggest that the education level of clients’ accounting personnel affects auditors’ assessment of audit risk and audit outcomes. JEL Classifications: M40; M42; J01; J24.
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来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
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