内部审计师人格特质对审计职能有效性及财务报告质量的影响研究  

The Impact of Internal Auditor Personality Traits on the Effectiveness of Audit Functions and the Quality of Financial Reports

作　　者：刘晓东 Liu Xiaodong(Furong College,Hunan University of Science and Arts,Changde Hunan 415000,China)

机构地区：[1]湖南文理学院芙蓉学院,湖南常德415000

出　　处：《长沙民政职业技术学院学报》2025年第1期69-75,共7页Journal of Changsha Social Work College

摘　　要：文章深入分析了内部审计师的人格特质与审计职能有效性之间的互动关系,并探究了这些特质如何通过审计过程影响财务报告的质量。通过对深圳证券交易所137家上市公司351名内部审计师进行问卷调查,文章采集了相关数据,并运用偏最小二乘结构方程模型进行了实证检验。研究发现,内部审计师的开放型、稳定型和尽责型特质对审计有效性的提升具有显著作用,而外向型特质的影响则不显著。这些关键人格特质不仅直接作用于审计有效性,还间接提升了财务报告的质量。特别是,具有较高开放型、稳定型和尽责型特质的内部审计师,对于增强审计职能的有效性起到了至关重要的作用。此外,研究发现,内部审计师的人格特质是一种重要的无形资产,对于提升审计职能具有重要意义。研究成果为内外部审计师、被审计单位、人力资源管理人员以及内部审计负责人等利益相关方提供了提升内部审计效率和财务报告质量的有益参考。This study deeply analyzes the interactive relationship between the personality traits of internal auditors and the effectiveness of audit functions,and explores how these traits affect the quality of financial reports through the audit process.Through a questionnaire survey of 351 internal auditors from 137 listed companies on the Shenzhen Stock Exchange,this study collected relevant data and conducted empirical testing using partial least squares structural equation modeling.Research has found that the open,stable,and responsible traits of internal auditors have a significant impact on improving audit effectiveness,while the influence of outward oriented traits is not significant.These key personality traits not only directly affect audit effectiveness,but also indirectly enhance the quality of financial reports.Especially,internal auditors with high levels of openness,stability,and accountability play a crucial role in enhancing the effectiveness of the audit function.In addition,research has found that the personality traits of internal auditors are an important intangible asset,which has significant implications for enhancing audit functions.This research provides useful references for stakeholders such as internal and external auditors,audited entities,human resource managers,and internal audit leaders to improve internal audit efficiency and quality of financial reports.

关 键 词：内部审计师 人格特质 职能有效性 财务报告质量 

分 类 号：F239.1[经济管理—会计学]