公共会计行业自律监管的人力资源配置与同业互查质量--来自中注协上市公司审计质量检查的证据  

Human Resources Allocation and Peer Review Quality in Self-regulation of Public Accounting Profession--Evidence from CICPA-organized review of public company audits

作　　者：吴溪 李诗依 耿春晓 Wu Xi;Li Shiyi;Geng Chunxiao

机构地区：[1]中央财经大学会计学院/中国管理会计研究与发展中心,100081 [2]中央财经大学会计学院,100081 [3]山东大学经济学院,250100

出　　处：《审计研究》2023年第1期73-84,共12页Auditing Research

基　　金：国家自然科学基金项目(项目批准号:71872003);中央财经大学重大研究支持计划“会计、审计与资本市场治理研究”的资助。

摘　　要：本文考察了我国注册会计师行业围绕上市公司年审开展的同业互查质量如何受到所配置专业检查人员过往经验的影响。尽管质量复核的原则是检查人员的执业经验应高于被检查人员,但受监管资源约束,现实运行中前者经验低于后者的情形也较为普遍。基于2007-2017年同业互查数据,我们发现当检查人员过往担任上市公司年审负责人的经验低于被检查项目负责人时,实际惩戒结果和预期惩戒概率之间的偏差幅度更大。当检查人员以往参加过同业互查,或来自质量控制岗,或来自规模较大事务所时,检查人员执业经验不足伴随的惩戒决策偏误得到显著缓解。本文展示了在监管资源约束下合理配置检查人员对提升监督质量的价值,对完善注册会计师行业自律监管体系具有参考意义。This study examines how the peer review quality of the public accounting profession in China’s capital market is affected by the experience of audit professionals who serve as reviewers. Although the principle of quality review is that the professional experience of reviewers should be higher than that of reviewees, it is observable that the former’s experience is often lower than the latter’s in practice, possibly due to the resource constraint of audit firms sending the reviewers. Using the data on peer review of public company audits organized by the Chinese Institute of Certified Public Accountants(CICPA) during the period of 2007-2017, we find that the deviation between the actual disciplinary decision and the expected disciplinary probability is greater when reviewers have less audit experience than reviewed project leader. Moreover, such deviation is significantly mitigated when reviewers have previously participated in peer review, hold the quality control position in their employment audit firms, or come from large audit firms. Our study highlights the importance of human capital allocation of peer review given the resource constraint on the part of audit firms supplying reviewers, and has implications for improving self-regulation quality in China’s public accounting profession.

关 键 词：公共会计行业 自律监管 同业互查 人力资源配置 监督质量 

分 类 号：F239.4[经济管理—会计学] F233[经济管理—国民经济]