顺从还是懈怠?中注协约谈与执业质量检查的叠加监管压力研究  

Obedience or Slackness?Research on CICPA s Superimposed Regulatory Pressure of Interview System and Practice Quality Inspection System

作　　者：余怒涛[1] 王涵 YU Nutao;WANG Han(School of Accounting,Yunnan University of Finance and Economics,Kunming 650221,China)

机构地区：[1]云南财经大学会计学院,云南昆明650221

出　　处：《审计与经济研究》2022年第6期60-69,共10页Journal of Audit & Economics

基　　金：国家自然科学基金项目(71862037,72262034);云南省教育厅科学研究基金项目(2022Y486)。

摘　　要：基于压力理论和制度理论,以2014-2018年沪深A股非金融类上市公司为研究对象,探究中注协约谈与执业质量检查的叠加监管压力对审计质量的影响。实证结果表明,在中注协约谈与执业质量检查的叠加监管压力下,审计师显著提升了审计质量。进一步研究发现,行业叠加监管压力对审计质量的提升作用只在当面约谈、签字注册会计师同性别、签字注册会计师平均执业年限较长、签字注册会计师年平均客户数量较少时才明显;行业叠加监管压力与法律监管压力之间存在着替代作用;在面对行业叠加监管压力时,审计师也收取了一定的溢价。研究结论能够明晰审计师面临行业叠加监管压力时的行为表现,也对证券审计市场行业自律性监管具有借鉴意义。Based on the pressure theory and institutional theory,this paper explores the impact of CICPA s superimposed regulatory pressure of interview system and practice quality inspection system on the audit quality.Taking the A-share non-financial listed companies from 2014 to 2018 as the objects,the study finds that under the superimposed regulatory pressure of CICPA,auditors significantly improve the audit quality.It is further found that the effect of superimposed regulatory pressure on the improvement of audit quality is only obvious in face-to-face interviews,auditors with same sex,auditors with long practicing years,and auditors with numbers of customers.It is also founded that there is a substitution between superimposed regulatory pressure and legal regulatory pressure.And in the face of the superimposed regulatory pressure,they also charge extra premium compensation.The conclusions can clarify auditors behaviors with the pressure of overlapping supervision,and have significance on the self-discipline supervision of the securities audit market.

关 键 词：中注协约谈 执业质量检查 审计质量 监管压力 标准审计意见 审计报告 审计费用 

分 类 号：F239.43[经济管理—会计学]