事务所合伙人团队的稳定性与审计质量  

The Stability of Partner Team and Audit Quality

作　　者：王春飞[1] 侯一凡 郭云南[2] Wang Chunfei;Hou Yifan;Guo Yunnan

机构地区：[1]中央财经大学会计学院,100081 [2]对外经济贸易大学国际经济贸易学院,100029

出　　处：《审计研究》2024年第2期87-100,共14页Auditing Research

基　　金：国家自然科学基金面上项目(项目批准号:72272163、71772194、72273021)的资助。

摘　　要：会计师事务所是典型的“人合”企业,合伙人是事务所最宝贵的资源。合伙人大会是会计师事务所最高权力机构,是事务所内部治理的核心和关键机构之一。由于数据的限制,鲜有合伙人大会的大样本实证分析论文。本文从监管机构获取了2013-2020年合伙人团队的报备数据,从事务所层次来研究合伙人团队的稳定性对审计质量的影响。研究发现,事务所合伙人团队越稳定,事务所审计质量越低,说明合伙人团队动态变化有利于事务所合伙人队伍的“新陈代谢”,从而有利于提高事务所审计质量;进一步研究发现,内部晋升合伙人和年迈合伙人正常退休能提高事务所合伙人流动性,增强事务所内部激励,进而提升审计质量。本文的研究不仅丰富了事务所内部治理的大样本实证文献,也有利于会计师事务所综合排名机制指标体系的完善。The accounting firm is a typical"human cooperation"enterprise,and the partners are the most valuable resources of the firm.The general meeting of partners is the highest authority of the accounting firm and one of the core and key institutions of the firm's internal governance.Due to the limitation of data,there are few papers on the large sample empirical analysis of the general meeting of partners.We obtained the archival data of the members of the partnership from 2013 to 2020 from the regulators,and studied the impact of the stability of the partner team on the audit quality on the firm level.It is found that the more stable the partner team is,the lower the audit quality of the firm is,indicating that the dynamic change of the partner team is conducive to the metabolism of the partner team of the firm,which is also conducive to improving the audit quality of the firm.Further study found that the internally promoted partners and the normal retirement of elderly partners is the main factor to improve the audit quality of the firm.This research not only enriches the large sample empirical literature on internal governance of accounting firms,but also helps to improve the indicator system of comprehensive ranking mechanism of accounting firms.

关 键 词：合伙人团队 稳定性 合伙人晋升 合伙人退休 

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