【摘要】 本文从审计师隐性知识的视角出发,基于中注协行业监管的数据,以2011-2019年我国A股上市公司为样本,实证检验了行业监管、隐性知识对审计质量的影响,研究发现行业监管和审计师隐性知识都能够提升审计服务质量;隐性知识能够加强行业监管对审计质量的促进作用。进一步研究发现行业监管与隐性知识对审计质量的提升作用更可能发生在非"四大"事务所与非国有企业,但隐性知识的调节作用更可能发生在"四大"事务所与国有企业;行业监管与隐性知识都能降低审计报告激进性。研究结论对于审计师提高自身隐性知识水平具有重要意义,也为中注协等监管机构加强注册会计师行业监管提供政策支持。更多还原

【Abstract】 From the perspective of tacit knowledge of auditors, on basis of the data of CICPA on regulation of CPA profession,with A-share listed companies in China from 2011 to 2019 as the research sample, this article empirically investigates the impacts of regulation of CPA profession and tacit knowledge of auditors on audit quality. It finds that both the regulation and the tacit knowledge can enhance the quality of audit services; further, tacit knowledge can strengthen the role of regulation in enhancing audit quality. It also finds that the regulation and tacit knowledge would much more likely enhance audit quality in non "Big Four" accounting firms and non-SOEs, while the tacit knowledge may more possibly play a mediation role in "Big Four" accounting firms and SOEs. Both the regulation and the tacit knowledge can reduce the aggressiveness of audit reports.更多还原