复核审计师个人特征对于审计质量的影响

Journal: Economics DOI: 10.12238/ej.v8i3.2427

陈美琪

西南财经大学会计学院

Abstract

我国企业财务造假现象频发,引发对审计报告质量质疑。审计质量受多种因素影响,本文探讨复核审计师个人特征对审计质量的影响。结果表明,合伙人复核审计师能提高审计质量且更容忍企业向下盈余管理；男性复核审计师更容忍企业向上盈余管理；学历高的复核审计师能抑制企业向下盈余管理；所学专业对审计质量无显著影响,原因可能是复核审计师有一定审计经验,专业知识差别不大。

Keywords

复核审计师；个人特征；审计质量

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