摘要
本文以2016—2019年沪深两市A股上市公司审计报告为研究样本,基于行为金融学理论和高层梯队理论,考察了审计师自恋性格以及不同签字审计师性格特征对审计质量的影响。研究表明,审计师自恋程度越高,审计质量越低并且这一关系主要体现在项目合伙人中。进一步研究发现,审计师任期对自恋性格与审计质量的关系具有调节作用,在审计初期,任期的增加有助于抑制审计师自恋对审计质量的负向影响,但在一定时间后,这一抑制作用消失;审计师自恋性格与审计质量的关系受到性别的影响,在男性审计师中,这一关系更为显著。本文采用审计师签字特征衡量审计师自恋程度,探讨了不同签字审计师的作用,扩展了审计师个人特征及审计质量的相关研究,具有一定现实意义。
Based on behavioral finance theory and high-level echelon theory,this paper examines the impact of auditor narcissism and personality characteristics of different signatory auditors on audit quality by taking audit reports of A-share listed companies on Shanghai and Shenzhen Stock Exchange from 2016 to 2019 as samples.The results show that higher auditor narcissism is associated with lower audit quality and this relationship is more significant in project partners.Further research shows that auditor tenure moderates the relationship between narcissism and audit quality.At the initial stage of audit,the shorter auditor tenure is,the more significant the negative impact of auditor narcissism on audit quality is,but after a certain period of time,the inhibitory effect of audit tenure disappears.The relationship between auditor narcissism and audit quality is affected by auditor gender,and the relationship is more significant for male auditors.This paper uses a new approach to measure auditor narcissism and examines the role of different signatory auditors in auditor personality traits and audit quality.This paper extends related studies and sheds light on a new idea for improving audit quality from the aspect of human resources for accounting firms.
作者
张婷婷
王航
Tingting Zhang;Hang Wang
出处
《会计与控制评论》
2022年第1期114-136,共23页
Review of Accounting and Control
基金
国家自然科学青年基金项目(批号:71902020)
辽宁省教育厅青年项目(批号:LN2020Q36)的资助
关键词
审计师自恋
审计质量
审计任期
signature auditor narcissism
audit quality
audit tenure
