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首页> 外文期刊>Journal of accounting, auditing & finance >The Effect of Audit Experience on Audit Fees and Audit Quality
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The Effect of Audit Experience on Audit Fees and Audit Quality

机译：审计经验对审计费用和审计质量的影响

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摘要

Prior research on audit experience focuses on behavioral studies that are conducted by running experiments. Although these studies provide evidence on the role of experience in completing specific audit tasks, they do not shed light on how experience affects a complete audit engagement. We conduct an archival study to examine the effect of audit experience on audit fees and audit quality. Using unique data from China, where the signees of the audit report can be identified and linked with a government database containing personal information about certified public accountants, we find that experience is positively associated with audit fees and negatively associated with absolute discretionary accruals. Furthermore, we extend the research on personal characteristics of audit partners by considering the incremental effects of gender, education, engagement tenure, industry specialization, and client importance after controlling for overall audit experience. Overall, our results suggest that the auditors' personal characteristics may serve as a signal of the level of care that will be exercised during the audit process. Our results also have implications for China's recently announced regulation that would require localization of Big 4 offices in China.
机译：先前对审计经验的研究集中于通过运行实验进行的行为研究。尽管这些研究提供了经验在完成特定审计任务中的作用的证据，但它们并未阐明经验如何影响完整的审计工作。我们进行档案研究，以检查审计经验对审计费用和审计质量的影响。使用来自中国的独特数据，可以在其中识别出审计报告的签署者，并将其与包含有关注册会计师个人信息的政府数据库链接，我们发现，经验与审计费用成正比，而与绝对酌情应计制则成反比。此外，我们在考虑了总体审计经验之后，通过考虑性别，教育，聘任期限，行业专业化和客户重要性的增量影响，扩展了对审计合作伙伴个人特征的研究。总体而言，我们的结果表明，审计师的个人特征可能表示在审计过程中将采取的谨慎程度。我们的结果也对中国最近宣布的法规产生了影响，该法规将要求中国四大办事处进行本地化。

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