学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 4270 | |
| 作者编号： | 2120092325 | |
| 上传时间： | 2012/6/6 13:35:54 | |
| 中文题目： | 会计师事务所从业人员特征与上市公司审计质量 | |
| 英文题目： | An empirical study: Characteristics of accounting firm employees and audit quality of listed companies | |
| 指导老师： | 张继勋 | |
| 中文关键字： | 审计质量，会计师事务所从业人员特征，人力资本，劳动力市场信号传递 | |
| 英文关键字： | audit quality, characteristics of accounting firm employees, human capital investments, labor market signaling | |
| 中文摘要： | 知识经济时代，人力资本概念越来越受到重视。公司员工的学历结构特征，年龄结构特征和获得职业资格证书的情况反映了人力资本投资。审计质量是审计研究最重视的问题。本文研究了会计师事务所从业人员特征对审计质量的影响。本文采用两种盈余管理模型来估计可操纵性应计利润的大小，并用我国上市公司财务报表可操纵性应计利润的程度作为衡量审计质量的替代指标，通过构建多元回归模型来进行实证分析，研究结果发现会计师事务所年龄越大、学历越高的注册会计师占所有注册会计师数量的比例越大，对审计质量有积极的正向影响，同时从业人员拥有注册会计师资格证书的比例越高，审计质量也越高。本文研究结果也证实了人力资本理论和劳动力市场信号传递理论的观点，即人力资本投资会带来回报，学历与资格证书在劳动力市场具有信号传递功能。 | |
| 英文摘要： | In the era of knowledge economy, the concept of human capital is getting more and more attention. Characteristics of the educational structure and the age structure of employees, as well as vocational qualification certificates of employees reflect the investment in human capital. Audit quality is the most important issue of the audit study. In this paper, the association between the characteristics of accounting firm employees and audit quality is studied. This article uses two types of earnings management model to estimate the size of the abnormal accruals. Abnormal accruals of the financial statements of listed companies in China are used as proxy for audit quality. This paper constructs multiple regression models for empirical analysis, and the results suggested that the older, the higher degree holder certified public accountants (CPA) of the all CPAs have played active and positive impact on audit quality. Meanwhile the proportion of the CPA qualification certificate holders of all employees is also associated with the higher audit quality. The results of this study also confirmed the view of the human capital theory and labor market signaling theory, namely, human capital investments will bring returns, and qualifications and credentials in the labor market can play a role in signaling. | |
| 查看全文： | 预览 下载(下载需要进行登录) |