摘要
本文利用2008~2017年上市公司财务数据和签字注册会计师(以下简称签字会计师)信息,研究发现两家公司审核签字会计师(engagement auditor)通过注册会计师考试(简称注会考试)的时间越接近,两家公司会计信息可比性越高。并且,当两家公司的审核签字会计师均毕业于211高校、均是初次审计该公司时,注会考试经历的相似性对会计信息可比性的影响更强。而具有相似注会考试经历的审核签字会计师,在审计过程中做出的会计调整更加接近,从而提高所审计的两家公司的会计信息可比性。研究表明,注会考试经历是注册会计师重要的个人特征,并对审计质量产生影响。
This paper investigates the impact of signing auditors’CPA(Certified Public Accountant)examination records on their clients’financial statement comparability.I find that the financial statements of two firms are more comparable when their respective signing auditors pass the CPA examination around the same year.The negative relation between financial statement comparability and the absolute difference between the years in which the signing auditors pass the CPA examination is more pronounced,when the signing auditors graduate from 211 Project universities in China and when they perform audit for their clients for the first time.Moreover,I show that the signing auditors make similar accounting adjustments in the process of auditing their clients’financial statements,when they have similar CPA examination records(e.g.,passing years and graduation schools).Our results suggest that CPA examination records are important characteristics of auditors that bear on audit outcomes.
作者
郑琦
Qi Zheng(School of Economics and Management,Changsha University of Science&Technology,Changsha,Hunan,China 410076)
出处
《当代会计评论》
2019年第1期98-116,共19页
Contemporary Accounting Review
基金
湖南省现代企业管理研究中心课题“审计师注会考试经历对会计信息可比性的影响研究”(18qgyb03)
湖南省教育厅科学研究项目“IPO首日涨幅设限的效果分析”(18B139)
长沙理工大学青年教师成长计划项目“会计信息可比性对IPO审核影响研究”(2019QJCZ096)的资助.
关键词
注册会计师
注会考试
经历
可比性
auditor
CPA examination
experience
financial statement comparability
作者简介
郑琦,讲师,E-mail:ebertzheng@126.com。
