审计师的海外经历与审计质量  

Individual Auditors’Foreign Experience and Audit Quality

作　　者：杜兴强[1] 侯菲 DU Xingqiang;HOU Fei(School of Management,Xiamen University,Xiamen 361005,China)

机构地区：[1]厦门大学管理学院,福建厦门361005

出　　处：《管理科学》2019年第6期133-148,共16页Journal of Management Science

基　　金：国家自然科学基金(71790602,71572162);教育部人文社会科学基地重大项目(16JJD790032)。

摘　　要：审计师作为外部治理机制,在改善会计信息质量方面发挥重要作用。近年来,对审计质量的研究从事务所、分所层面拓展至审计师个体层面。随着中国经济快速发展和全球化不断深入,海外归国人员扮演着越来越重要的角色。已有研究主要探讨具有海外经历的管理者对公司行为的影响,尚未系统检验审计师的海外经历与审计质量的关系。以审计师个体层面为切入点,结合已有研究,考察审计师的海外经历对审计质量的影响。在此基础上,进一步分析客户重要性和会计师事务所规模对审计师海外经历与审计质量关系的调节效应。以2001年至2016年沪深股市A股非金融行业上市公司为研究样本,手工收集审计师的海外学习经历信息,采用Stata软件,使用OLS回归和倾向得分匹配方法实证检验上述研究问题。研究结果表明,审计师的海外经历与盈余管理显著负相关,说明海外经历增强了审计师的专业胜任能力和独立性,从而降低了公司的盈余管理,提高了审计质量。进一步分析发现,审计师的海外经历对审计质量的正向影响在重要性程度低的客户公司、中国非十大会计师事务所中表现得更强,表明客户重要性和会计师事务所规模负向调节审计师的海外经历与审计质量的正相关关系。此外,使用倾向得分匹配方法和传统配对方法克服潜在的内生性问题后,结果保持不变。而且,采用更换主要变量测量方法、控制会计师事务所固定效应、控制公司省份固定效应进行稳健性检验,上述结论依然成立。通过理论分析和实证检验,将海外经历产生的影响拓展到审计研究领域,丰富了有关个体海外经历带来的经济后果的研究。拓展了日益增加的审计师个体层面的相关研究,为探讨审计质量的影响因素提供了新的经验证据。从现实意义上看,对中国政府积极引进海归人才、监管部门加强相As the external governance mechanisms,auditors play an important part in improving the quality of accounting information.In recent years,audit-quality analysis has been pushed from the audit firm or office level down to the individual auditor level.With the rapid development of China’s economy and the deepening of globalization,returnee talents play an increasingly significant role.Current research mainly explores the function of managers’foreign experience on corporate behaviors.However,no existing studies have systematically tested the relationship between individual auditors’foreign experience and audit quality.From the individual auditor level and based on previous literature,this study investigates the influence of individual auditors’foreign experience on audit quality.On the basis,we further analysis the moderating effect of client importance and audit firm size on the relationship between individual auditors’foreign experience and audit quality.Using a sample of non-financial companies listed in the A-share market of Shanghai and Shenzhen Stock Exchanges over the period of 2001-2016,this study hand-collects the information of individual auditors’foreign study experience and empirically examines the above research questions by using the STATA software and the methods of OLS,Propensity Score Matching(PSM).This study finds that individual auditors’foreign experience is significantly and negatively associated with earnings management,indicating that foreign experience improves individual auditors’professional competence and independence,and thus reduces earnings management and improves audit quality.Further analyses show that the positive effect of individual auditors’foreign experience on audit quality is more pronounced in low level of client importance and non-big10 audit firms,suggesting that client importance and audit firm size negatively mitigate the positive relationship between individual auditors’foreign experience and audit quality.Additionally,above findings remain unchanged af

关 键 词：海外经历 审计师个体层面 客户重要性 会计师事务所规模 审计质量 

分 类 号：F239[经济管理—会计学]