摘要
信用监管已成为促进资本市场健康发展和经济高质量发展的重要经济管理手段。以2019年至2021年有过转会经历的会计师事务所合伙人为研究对象,通过实证研究发现:信用监管促进了会计师事务所合伙人转会,严厉的监管处罚措施对合伙人转会的促进作用更为显著;事务所规模在信用监管与合伙人转会之间起到了负向调节作用;信息技术水平在信用监管与合伙人转会之间起到了负向调节作用。研究结论为促进注册会计师行业健康发展,以及我国经济的健康稳定与高质量发展提供一定的经验证据和政策启示。
Credit regulation has evolved into a paramount instrument within economic management,playing a pivotal role in fostering the robust evolution of the capital market and steering the trajectory towards high-quality economic development.This empirical inquiry is centered on partners within accounting firms who underwent transfers in the period from 2019 to 2021.The empirical evidence substantiates that credit regulation actively catalyzes partner transfers within accounting firms,with the impact of stringent regulatory measures notably magnifying this effect.Additionally,the size of the firm assumes a moderating role,negatively influencing the dynamics between credit supervision and partner transfers.Concurrently,the level of information technology exerts a negative moderating influence in this context.The derived conclusions not only furnish substantial empirical corroboration but also furnish strategic policy insights for propelling the sound development of the Certified Public Accountant(CPA)profession,thereby contributing to the sustained equilibrium and high-quality evolution of China’s economic landscape.
作者
张悦
魏巍
屈艺婷
Zhang Yue;Wei Wei;Qu Yiting(Institute of Accounting,Henan University of Engineering,Zhengzhou 451191,Henan,China;Institute of Accounting,Henan University of Economics and Law,Zhengzhou 450016,Henan,China)
出处
《征信》
北大核心
2024年第2期14-23,共10页
Credit Reference
基金
河南省高校哲学社会科学创新人才支持计划(2023-CXRC-26)
河南省科技厅软科学项目(242400412007)的阶段性成果。
作者简介
张悦(1985-),女,河南郑州人,副教授,博士,主要研究方向为财务理论与方法;魏巍(2002-),女,河南郑州人,主要研究方向为财务理论与方法;屈艺婷(2000-),女,河南漯河人,学士,主要研究方向为财务理论与方法。
