审计师团队行业专长与审计质量——基于“师-团队-所”三维交互视角的分析  

Industry Specialization of Auditor Team and Related Audit Quality——Analysis Based on the "Auditor-Team-Firm" Three-Dimensional Interaction Perspective

作　　者：闫焕民[1] 李瑶瑶 王浩宇 YAN Huan-min;LI Yao-yao;WANG Hao-yu(School of Economics and Management,Nanchang University,Nanchang 330031;School of Accounting,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]南昌大学经济管理学院,江西南昌330031 [2]上海财经大学会计学院,上海200433

出　　处：《山西财经大学学报》2020年第12期109-123,共15页Journal of Shanxi University of Finance and Economics

基　　金：江西省高校人文社会科学研究青年项目(JJ19217)。

摘　　要：基于"师-团队-所"三维交互的视角,利用2013—2018年我国A股上市公司的数据,考察了审计师团队行业专长对审计质量的影响。研究发现:审计师团队行业专长有助于抑制客户盈余操纵,提高审计质量;当审计师个人缺乏行业经验时,团队行业专长可以通过"团队共享"弥补个人经验的不足并保障审计质量,即"师-团队"交互有效;当会计师事务所客户的多元化程度较高时,审计技术投入与人力资源的有限性容易导致"泛而不精",而团队行业专长对审计质量具有明显的保障效应,即"团队-所"交互有效。Based on the data of the A-share listed companies in China from 2013 to 2018,this paper investigated how the industry expertise of auditor teams had affected audit quality from the"auditor-team-firm"three-dimensional interaction perspective.Research showed that,the industry expertise of auditor team could help to curb the earnings manipulation of client companies and improve audit quality.Further analysis revealed that,when signed auditor was lack of industry experience,team industry expertise could compensate for the bottleneck through"team sharing"and guarantee the audit quality,which proved that"auditor-team"interaction was effective.But when the client diversification of audit firms was relatively higher,the limitation of technical investment and human resources would lead to"extensive but not excellent".On the contrary,the industry expertise of auditor team had a stronger guarantee effect on audit quality,which meant the"team-firm"interaction was also effective.

关 键 词：审计师团队 行业专长 师-团队-所 审计师经验 审计质量 

分 类 号：F236[经济管理—会计学]