文献类型：期刊文献

中文题名：签字会计师-高管乡音关系与审计质量

英文题名：Accent Sharing between Signing Auditors and Executives and Audit Quality

作者：袁德利[1];许为宾[2];陈小林[1];刘小元[3];刘广瑞[4]

机构：[1]九江学院会计学院;[2]贵州大学管理学院;[3]中央财经大学商学院;[4]绍兴文理学院经管学院

年份：2018

卷号：0

期号：2

起止页码：113

中文期刊名：审计研究

外文期刊名：Auditing Research

收录：CSTPCD、、国家哲学社会科学学术期刊数据库、北大核心2017、CSSCI2017_2018、北大核心、社科基金资助期刊、CSSCI

基金：本文系教育部人文社科研究项目(项目批准号：14YJA630029)、江西省自然科学基金青年项目(项目批准号：20171BAA2018011)的阶段性研究成果.

语种：中文

中文关键词：签字会计师;高管;乡音关系;审计质量

外文关键词：signing auditors, executives, hometown or accent sharing, audit quality

中文摘要：本文拓展了关于会计师—CEO的同音关系有损审计质量的研究,把签字会计师—高管乡音关系细分为纯粹同音关系、纯粹同乡关系与同乡同音关系,剖析了三者对审计质量的影响机理。并以2008~2015年沪深A股上市公司2127个观测值为样本,检验了签字会计师—高管乡音关系的存在性、主导方、属地对审计质量的影响,研究发现:纯粹同音关系、纯粹同乡关系与同乡同音关系都有损审计质量,且损害程度依次增加;高管主导的乡音关系有损审计质量,而签字会计师主导的乡音关系有助于提高审计质量;与异地乡音关系相比,本地乡音关系损害审计质量的程度有所降低,乡音关系对审计质量的影响存在本地稀释效应。最后针对审计监管部门的审计质量治理工作提出了若干政策建议。

外文摘要：By extending Du （2017）, this paper divides the hometown or accent sharing between signing auditors and executives into three types, i.e., pure accent sharing, pure hometown sharing and accent-hometown sharing, and analyzes the effect mechanisms of these types on audit quality. Then by using 2127 observations of the Shanghai and Shenzhen Stock exchanges from 2008 to 2015, this paper tests the effects of the existence, dominant party, and locality of signing-auditors-executives accent sharing on audit quality and reached three conclusions. First, pure accent sharing, pure hometown sharing and accent-hometown sharing between signing auditors and executives can all damage audit quality, and the damage degree increases in turn. Second, the hometown or accent sharing dominated by signing auditors improves audit quality, whereas that dominated by executives impairs audit quality. Third, in contrast to the non-local hometown or accent sharing, local hometown or accent sharing helps alleviate the damage to audit quality, which we call the ＂locality dilution effect＂ of hometown or accent sharing. Finally, some suggestions related to audit quality governance are put forward for audit supervisory departments.