审计师知识资本存量、知识集成动态过程与审计质量  

Auditors' Knowledge Capital Stock, Knowledge Integration Dynamic Process and Audit Quality

作　　者：唐衍军 TANG Yan-jun(East China Jiaotong ,University,Nanchang 330013,China)

机构地区：[1]华东交通大学经济管理学院,江西南昌330013

出　　处：《当代财经》2019年第2期120-131,共12页Contemporary Finance and Economics

基　　金：国家自然科学基金项目"会计师事务所合并;智力资本与审计质量"(71362008);江西省高校人文社会科学重点研究基地(高水平创新团队)2017年度项目"会计师事务所人力资本特征;审计师声誉与审计质量关系研究"(JD17038);江西省教育厅科技项目"审计师知识资本集成;进入权激励与审计质量"(批准号:GJJ180330)

摘　　要：审计师运用自身知识资本从事审计活动,是在现有知识资本存量的基础上知识集成的动态过程。以2007—2015年间A股沪深两市上市公司及其主审审计师为样本,实证研究发现:审计师知识资本存量越高,其吸收和获取知识能力也越强,越有利于其执业"干中学"中的知识集成;随着审计师执业"干中学"年限及知识集成度的增加,知识资本存量与审计质量之间的正向关系更加显著;合伙人资格遴选的进入权激励机制对审计师知识集成有很强的激励效果,有利于充分发挥知识资本存量高的审计师对提高审计质量的作用。会计师事务所应注重知识资本档案化管理,发挥合伙人资格遴选机制的激励效果,增强审计师知识集成能力,提升审计团队整体执业水平。That auditors use their knowledge capital to engage in audit activities is a dynamic process of knowledge integration on the basis of their existing knowledge capital stock. Taking the A-share listed companies in Shanghai and Shenzhen Stock Exchanges from 2007 to 2015 and their auditors as the research samples, this paper conducts an empirical study. The findings show that the more the stock of auditor’s knowledge capital, the stronger the ability of knowledge absorption and acquisition, and the more conducive to knowledge integration in the process of practicing "learning by doing". Along with the increase of the number of years of practicing "learning by doing" and the degree of knowledge integration, the positive relationship between auditor’s knowledge capital stock and audit quality becomes more significant. The access incentive mechanism for partner qualification selection has a strong incentive effect on the integration of knowledge capital, which can help the auditors with higher stock of knowledge capital to play a full role in improving the audit quality. Accounting firms should pay attention to knowledge capital archives management, give full play to the incentive effect of partner qualification selection mechanism, enhance the ability of knowledge integration of their auditors, so as to improve the professional level of the auditor group as a whole.

关 键 词：审计师 知识资本存量 进入权 审计质量 

分 类 号：F239.1[经济管理—会计学]