合伙人退伙与审计质量:晚节效应还是期限效应?  

Partner Withdrawal and Audit Quality:The Pre-exit Integrity Effect or the Deadline Effect?

作　　者：闫焕民[1] 梅可心 李瑶瑶 YAN Huanmin;MEI Kexin;LI Yaoyao(School of Economics and Management,Nanchang University,Nanchang 330031,China)

机构地区：[1]南昌大学经济管理学院,江西南昌330031

出　　处：《财经论丛》2022年第9期69-79,共11页Collected Essays on Finance and Economics

基　　金：国家自然科学基金项目(72062020,71662021);江西省社会科学基金青年项目(21GL43);江西省高校人文社会科学项目(JJ20207)。

摘　　要：目前我国合伙制会计师事务所呈现“合伙人老龄化、代际结构欠佳”常态,亟需通过科学有序的合伙人晋退机制解决代际传承问题。本文采用我国原证券资格事务所的审计合伙人退伙记录,考察合伙人退伙行为如何影响审计质量。研究表明:(1)相比退伙之前的往常业务,合伙人在退伙之际业务中提供了高质量的审计服务,呈现为“晚节效应”;(2)进一步划分退伙模式,相比返聘原所,合伙人完全退伙时在一定程度上呈现出更强的“晚节效应”,机会主义行为更少,高质量审计保障效果更强;(3)在事务所治理机制分析中,严格的事务所内部治理更能保障合伙人退伙之际的审计业务质量,实现合伙人高质高效退出。此外,拓展研究发现合伙人资历越老、同侪监督压力越大、外部市场越发达,合伙人退伙“晚节效应”越强,退伙效率越高。本文考察合伙人退伙行为及其约束机制,为事务所合理设计合伙人退伙机制、为监管部门科学制定合伙人代际传承的相关规范制度提供理论依据与启示。In partnership accounting firms,audit partners take on multiple roles,including the practitioner,the owner,and the successor.After over 40 years of development since its restoration with the adoption of the Reform and Opening-up Policy,the presence of “aging partners and poor intergenerational structure” has become the norm in partnership accounting firms today,which are generally facing the problem of intergenerational succession,namely,“the replacement of senior workers with younger ones”.Nonetheless,as a key end of intergenerational succession,partner withdrawal should be regulated with a scientific and orderly mechanism,which is a fundamental solution to the problem of intergenerational succession.The withdrawal from partnership is a significant role transition in the career life cycle of partners and results in substantial changes in their economic benefits as well.Hence it will probably affect the mental participation and behavioral decision-making of the withdrawing partners and consequently have an influence on the audit quality,which poses a practical issue worth exploring.Based on the withdrawal records of audit partners in accounting firms with security qualifications,this paper examines how the withdrawal of partners affects the audit quality and its constraint mechanisms.The research findings are as follows:(1) Compared to their usual performance,partners provide higher-quality audit services prior to the withdrawal,demonstrating “the effect of pre-exit integrity”,rather than “the deadline effect”.(2) From the perspective of further division of withdrawal models,complete withdrawal leads to a stronger “effect of pre-exit integrity” and fewer opportunistic behaviors,and ensures higher audit quality,compared to the re-employment by the original firm.(3) The analysis of governance mechanisms finds that stricter internal governance of accounting firms contributes more to the quality of audit services before the withdrawal of partners and to the realization of high-quality and high-eff

关 键 词：审计合伙人 退伙 审计质量 晚节效应 期限效应 

分 类 号：F239.22[经济管理—会计学]