会计人员素质、审计风险与审计师应对

IF 2.7 3区 管理学 Q2 BUSINESS, FINANCE
Ferdinand A. Gul, Bin Lin, Zhifeng Yang, Min Zhang, Haoran Zhu
{"title":"会计人员素质、审计风险与审计师应对","authors":"Ferdinand A. Gul, Bin Lin, Zhifeng Yang, Min Zhang, Haoran Zhu","doi":"10.2308/ajpt-2020-119","DOIUrl":null,"url":null,"abstract":"SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit adjustments) is robust to an instrumental variable model, an entropy balancing approach, and a difference-in-differences analysis. Audit firms strategically assign more experienced partners to audit companies whose accounting personnel’s average education levels are relatively low. Taken together, these findings suggest that the education level of clients’ accounting personnel affects auditors’ assessment of audit risk and audit outcomes. JEL Classifications: M40; M42; J01; J24.","PeriodicalId":48142,"journal":{"name":"Auditing-A Journal of Practice & Theory","volume":"41 1","pages":"0"},"PeriodicalIF":2.7000,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accounting Personnel Quality, Audit Risk, and Auditor Responses\",\"authors\":\"Ferdinand A. Gul, Bin Lin, Zhifeng Yang, Min Zhang, Haoran Zhu\",\"doi\":\"10.2308/ajpt-2020-119\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit adjustments) is robust to an instrumental variable model, an entropy balancing approach, and a difference-in-differences analysis. Audit firms strategically assign more experienced partners to audit companies whose accounting personnel’s average education levels are relatively low. Taken together, these findings suggest that the education level of clients’ accounting personnel affects auditors’ assessment of audit risk and audit outcomes. JEL Classifications: M40; M42; J01; J24.\",\"PeriodicalId\":48142,\"journal\":{\"name\":\"Auditing-A Journal of Practice & Theory\",\"volume\":\"41 1\",\"pages\":\"0\"},\"PeriodicalIF\":2.7000,\"publicationDate\":\"2023-09-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Auditing-A Journal of Practice & Theory\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ajpt-2020-119\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Auditing-A Journal of Practice & Theory","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ajpt-2020-119","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

本研究运用人力资本理论,以受教育程度衡量会计人员的素质,并通过审查审计结果来考察客户事务所会计人员的受教育程度是否影响审计人员对审计风险的评估。结果表明,对于会计人员受教育程度较低的公司,审计师收取的费用更高,更有可能进行审计调整。会计人员的教育水平与审计费用(审计调整)之间的关系对于工具变量模型、熵平衡方法和差异分析是稳健的。对于会计人员平均受教育程度较低的审计公司,审计公司会从战略上选择经验丰富的合伙人。综上所述,这些发现表明,客户会计人员的教育程度会影响审计师对审计风险和审计结果的评估。JEL分类:M40;M42;J01;J24。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting Personnel Quality, Audit Risk, and Auditor Responses
SUMMARY This study draws on human capital theory to measure the quality of accounting personnel based on their education level and investigate whether the education level of the client firm’s accounting personnel affects auditors’ assessment of audit risk by examining audit outcomes. It shows that auditors charge higher fees and are more likely to make audit adjustments for companies whose accounting personnel have a lower level of education. The relationship between the education level of accounting personnel and audit fees (audit adjustments) is robust to an instrumental variable model, an entropy balancing approach, and a difference-in-differences analysis. Audit firms strategically assign more experienced partners to audit companies whose accounting personnel’s average education levels are relatively low. Taken together, these findings suggest that the education level of clients’ accounting personnel affects auditors’ assessment of audit risk and audit outcomes. JEL Classifications: M40; M42; J01; J24.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
CiteScore
4.30
自引率
10.70%
发文量
34
期刊介绍: AUDITING contains technical articles as well as news and reports on current activities of the association.
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术官方微信