政府监管、注册会计师任期管理与审计质量研究

›› 2018, Vol. 30 ›› Issue (1): 166-176.

政府监管、注册会计师任期管理与审计质量研究

吴伟荣¹, 李晶晶²

1. 华中农业大学经济管理学院, 武汉 430070;
2. 武汉纺织大学会计学院, 武汉 430200

收稿日期:2017-02-16 出版日期:2018-01-28 发布日期:2018-01-24
通讯作者: 李晶晶(通讯作者),武汉纺织大学会计学院,讲师,硕士。
作者简介:吴伟荣,华中农业大学经济管理学院,讲师,博士。
基金资助:
国家社会科学基金一般项目（15BGL071）；教育部人文社会科学研究一般项目（16YJC630139）；湖北省社科基金一般项目（2016125）；湖北省会计学会会计科研（重点）课题（HBKJ2016z17）；中央高校基本科研业务费专项资金资助项目（2662015QD035；2662015PY209）。

Government Regulation, Audit Partner Tenure Management and Audit Quality

Wu Weirong¹, Li Jingjing²

1. College of Economics & Management, Huazhong Agricultural University, Wuhan 430070;
2. Accounting College, Wuhan Textile University, Wuhan 430200

Received:2017-02-16 Online:2018-01-28 Published:2018-01-24

摘要/Abstract

摘要：

本文以我国2003-2015年深沪两市A股类上市公司为样本，围绕自愿性轮换问题，考察任期管理的注册会计师和任期管理情形下的过渡性注册会计师影响审计质量的问题，以及政府监管在这两种影响中的调节作用。通过研究发现，注册会计师进行任期管理会降低审计质量；在任期管理情形下过渡性注册会计师也会降低审计质量；政府监管抑制了任期管理的注册会计师和任期管理情形下过渡性注册会计师对审计质量的影响作用。这些研究结论对政府完善注册会计师轮换制度，加强对注册会计师审计行业的监管具有启示意义。

关键词: 政府监管, 注册会计师, 任期管理, 审计质量

Abstract:

Focusing on the voluntary rotation issue, this paper studies the effect of audit partner tenure management and incoming partners upon audit quality, using the sample of 2003-2015 China listed companies. We find that audit partner tenure management reduces audit quality and in such circumstance, incoming partners also reduce audit quality. Government regulation plays the function of adjustment in the process of audit partner tenure management and incoming partners influencing audit quality. In a word, these conclusions are helpful and significant in improving audit partner rotation mechanism and enhancing the government regulation over audit industry.

Key words: government regulation, audit partner, tenure management, audit quality

吴伟荣, 李晶晶. 政府监管、注册会计师任期管理与审计质量研究[J]. , 2018, 30(1): 166-176.

Wu Weirong, Li Jingjing. Government Regulation, Audit Partner Tenure Management and Audit Quality[J]. , 2018, 30(1): 166-176.

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