审计师职业关注、审计费用与审计质量

IF 1.4 4区经济学 Q3 BUSINESS, FINANCE

Asia-Pacific Journal of Accounting & Economics Pub Date : 2021-07-02 DOI:10.1080/16081625.2021.1947860

Hsihui Chang, Junxiong Fang, P. Mo

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引用次数: 5

摘要

摘要本研究探讨审计签约审计师的职业关注如何影响审计费用和审计质量。通过对中国上市公司的样本分析，我们发现由审计师审计的公司在签约审计师的早期审计费用和审计质量较低。此外，我们发现中国本土审计事务所的签约审计师比四大审计事务所签约审计师的签约结果更为明显。这些结果可能归因于不同的质量控制机制和激励制度。我们的研究结果对监管机构和审计公司制定监督新晋升的签约审计师的标准和指导方针具有启示意义。

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Auditor career concerns, audit fees and audit quality

ABSTRACT This study examines how engagement signing auditors’ career concerns affect audit fees and audit quality. Based on a sample of listed companies in China, we find that audit fees and audit quality are lower for firms audited by auditors in their early years of being signing auditors. Moreover, we find that the results are more pronounced for signing auditors in local Chinese audit firms than those in Big 4. These results may be attributed to differential quality control mechanism and incentive systems. Our results have implications for regulators and audit firms in formulating standards and guidelines on monitoring newly promoted signing auditors.

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来源期刊

Asia-Pacific Journal of Accounting & Economics Multiple-

CiteScore

2.40

自引率

9.10%

发文量

期刊介绍： The Asia-Pacific Journal of Accounting & Economics (APJAE) is an international forum intended for theoretical and empirical research in all areas of economics and accounting in general. In particular, the journal encourages submissions in the following areas: Auditing, financial reporting, earnings management, financial analysts, the role of accounting information, international trade and finance, industrial organization, strategic behavior, market structure, financial contracts, corporate governance, capital markets, and financial institutions. The journal welcomes contributions related to the Asia Pacific region, and targets top quality research from scholars with diverse regional interests. The editors encourage submission of high quality manuscripts with innovative ideas. The editorial team is committed to an expedient review process.