李瑛玫,修雪,杨忠海.非正式审计团队对审计质量的影响:规模至上还是质量优先?[J].审计与经济研究,2021,(5):
非正式审计团队对审计质量的影响:规模至上还是质量优先?
  
DOI:
中文关键词:  非正式审计团队  团队质量  团队规模  审计质量  审计意见  审计费用  公司治理
英文关键词:unofficial audit team  team quality  team size  audit quality  audit opinion  audit fee  corporate governance
基金项目:国家社会科学基金项目(15BGL068)
作者单位
李瑛玫,修雪,杨忠海 哈尔滨工程大学 经济管理学院黑龙江 哈尔滨 150001 
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中文摘要:
      在以往研究的基础上,提出了非正式审计团队质量的概念,并构建了非正式审计团队质量的综合指标,从团队规模和团队质量两个方面检验了非正式审计团队对审计质量的影响。研究发现,非正式审计团队规模对审计质量不存在显著影响,这与以往研究的“显著负向影响”结论不一致,而非正式审计团队质量能够显著提高审计质量;当将两者纳入同一研究模型时,上述结论不变。非正式审计团队质量对审计质量的影响更具有价值。进一步研究考察了审计环境、客体和主体不同层面因素在两者关系中的调节作用。结论拓展了审计师团队对审计质量影响的相关研究,为会计师事务所的内部治理提供了经验证据和管理启示。
英文摘要:
      This paper proposes the concept and constructs comprehensive indicators of unofficial audit team quality on the basis of the previous research. The influence of unofficial audit team on audit quality was tested from two aspects: team size and team quality. The result shows that the size of unofficial audit team does not have a significant impact on audit quality, which is inconsistent with the “significant negative impact” conclusions of previous studies, while the quality of unofficial audit team can significantly improve audit quality; when the two are included in the same research model, the above conclusion remains unchanged. The impact of unofficial audit team quality on audit quality is more valuable. Furthermore, our research examines the moderating role of factors at different levels of audit environment, object and subject in the relationship between the two. This study expands the relevant research on the impact of auditor team on audit quality, and provides empirical evidence and management inspiration for the internal governance of accounting firms.
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