审计师知识资本、进入权激励与审计质量  

Auditors’Knowledge Capital,Access Incentive and Audit Quality

作　　者：唐衍军 蒋煦涵[2] TANG YanJun;JIANG XuHan(School of Economics and Management, East China Jiaotong University, Nanchang 330013;Accounting School, Jiangxi University of Finance and Economics, Nanchang 330013)

机构地区：[1]华东交通大学经济管理学院,江西南昌330013 [2]江西财经大学会计学院,江西南昌330013

出　　处：《财贸研究》2020年第4期97-109,共13页Finance and Trade Research

基　　金：国家自然科学基金项目“会计师事务所合伙人与非合伙人签字注册会计师民事责任的配置及其对执业质量的影响研究”(71962011);江西省高校人文社会科学研究规划项目“和合思想下会计师事务所利润分享机制与审计质量:组织公平感视角”(JJ19102)。

摘　　要：以2007—2015年间沪深A股上市公司为样本,考察审计师知识资本对审计质量的影响,以及进入权激励对二者关系的调节效应。结果表明:审计师的学历越高、经验越丰富,审计质量越高,即知识资本对审计质量存在显著的正向影响;基于进入权的合伙人资格安排,对高知识资本审计师的激励作用更强,使得知识资本对审计质量的正向影响更为显著。进一步分析发现:审计师知识资本对上市公司正向盈余操控行为的抑制作用显著,而对负向盈余操控行为的抑制效果不明显;进入权激励作用下审计师知识资本动态增值的实现,是会计师事务所审计质量提高的源泉。因此,应提高知识资本要素在会计师事务所收益分配中的占比,以充分发挥利润分享机制与合伙人资格安排对高知识资本审计师的激励作用。Taking A-share listed companies from 2007 to 2015 as samples,this paper investigates the effect of knowledge capital on improving audit quality and the moderating effect of access right on the relationship between them.The results show that the higher the level of education and experience of auditors,the higher the audit quality,that is,there is a positive relationship between auditors’knowledge capital and audit quality.The partnership qualification arrangement based on access has a stronger incentive effect on auditors with high knowledge capital,which makes the positive relationship between knowledge capital and audit quality more significant.The auditor’s knowledge capital has a strong inhibiting effect on positive earnings manipulation of listed companies,while the inhibiting effect on negative earnings manipulation is not obvious.The realization of dynamic increase of auditors’knowledge capital under the access incentive is the source of improving accounting firms’audit quality.Therefore,it is suggested to increase the proportion of knowledge capital elements in accounting firms’income distribution mechanism,and to give full play to the incentive effect of joint decision-making and partner qualification arrangements on high knowledge capital auditors.

关 键 词：审计师 知识资本 进入权 学历 经验 审计质量 

分 类 号：F239.1[经济管理—会计学]