审计师个人特征与审计费用率相关性研究——来自中国上市公司2009年的经验数据

【作者】 李江涛； 王冬梅； 杨玉春；

【机构】 西南财经大学；

【摘要】 在西方,关于审计收费影响因素的经验研究起步比较早,经过多年的发展,已经形成了一个比较成熟的研究领域。本文利用李补喜、王平心(2005)建立的审计费用率研究模型,以2009年度深、沪上市公司为样本,研究了审计业务的供给方——签字注册会计师的个人特征对审计费用率的影响,并设定审计师的性别、年龄、学历、专业、执业时间五个变量。研究表明,审计师的年龄、专业、执业时间对审计费用率显著相关。这说明审计师特征作为审计质量的显示信号,已经得到市场的认可,这为我国注册会计师人才的培养和发展提供了实证依据。更多还原

【Abstract】 In West,the research of factors on the audit fee has started since 1980.After many years of development,it has become a relatively mature field.In this paper,we use the method of linear regression to analyze auditors’ individual characteristics features on the ratio of audit fee to asset size(ROF) from 2009 annual reports about listed companies in Chinese A-share market.Based on the detailed analysis,we find that CPAs’ age,major,working time have significant effect on the ROF.As the signal of audit quality,the auditors’ individual characteristics features have been recognized by the market.It also provides practical evidence on the training and development of CPAs in China.更多还原