签字会计师执业经验与会计信息可比性——来自中国证券市场的经验证据  

Auditor Experience and Accounting Information Comparability Evidence From China

作　　者：潘临 郝莉莉 张龙平[3] PAN Lin;HAO Lili;ZHANG Longping(School of Business Administration,Jimei University,Xiamen 361021,China;Glorious Sun School of Business & Management,Donghua University,Shanghai 200051,China;School of Accounting,Zhongnan University of Economics and Law,Wuhan 430073,China)

机构地区：[1]集美大学工商管理学院,福建厦门361021 [2]东华大学旭日工商管理学院,上海200051 [3]中南财经政法大学会计学院,湖北武汉430073

出　　处：《审计与经济研究》2019年第4期44-56,共13页Journal of Audit & Economics

基　　金：教育部人文社会科学青年基金项目(18YJC630231)

摘　　要：以我国2007—2015年的上市公司为样本,研究上市公司聘请执业经验丰富的签字会计师能否提高会计信息可比性,结果表明:在其他条件相同的情况下,签字会计师执业经验越丰富,公司的会计信息可比性越高。进一步考察公司的内外部监督机制对签字会计师执业经验与会计信息可比性之间关系的调节作用,研究发现,内部控制质量越高,签字会计师执业经验对会计信息可比性的促进作用越弱;机构投资者持股比例越高,签字会计师执业经验对会计信息可比性的促进作用越弱。进一步研究发现,签字会计师执业经验对会计信息可比性的促进作用在非“四大”中更加显著。此外,根据签字会计师角色差异,将签字会计师执业经验分为复核签字会计师执业经验和项目签字会计师执业经验,发现两者都对会计信息可比性有显著的促进作用。Taking the listed companies in China from 2007 to 2015 as a sample,this paper studies whether auditor experience can improve accounting information comparability. The results show that under the same conditions,the more experience the auditor has,the higher accounting information comparability will be. Further,this paper examines the role of internal and external supervision between auditor experience and accounting information comparability. This paper finds that as the internal control quality increases,the effect of auditor experience on accounting information comparability decreases;as the institutional investor shareholding ratio increases,the effect of auditor experience on accounting information comparability decreases. In an additional test,we find that the relationship between auditor experience and accounting information comparability is more significant in Non-big 4. At last,after distinguishing the review auditor from the field auditor,we find that the review auditor experience and field auditor experience all improve accounting information comparability.

关 键 词：签字会计师执业经验 会计信息可比性 内部控制 机构投资者 事务所规模 审计意见 审计费用 审计风险 

分 类 号：F239.43[经济管理—会计学]