浅谈中国注册会计师行业的发展

在新时期,为促进我国注册会计师行业的发展,应加强道德建设,提高注册会计师的社会地位,加强执业质量监管,大力推行合伙制会计师事务所组织形式,鼓励会计师事务所积极开拓新的审计服务领域,加强会计师事务所的国际合作与交往以提升我国会计师事务所的国际竞争力.     

股票发行核准制与注册会计师职业的发展

股票发行核准制的实质是在明确监管和披露标准及规则的前提下,以强制性信息披露为核心,强化市场参与者各方应承担的责任.核准制为注册会计师职业提供了良好的发展前景,同时承担的责任和面临的风险也加大.应从健全审计质量保障体系;培养注册会计师事务所的品牌意识以寻求事务所的战略发展道路;用市场化手段配置审计资源,满足客户多样性需求等三个方面提高我国注册会计师行业的竞争实力,促进注册会计师职业的发展.     

会计师事务所业务拓展的现状与对策研究

考察中国注册会计师发展历程,我们发现目前注册会计师正处于大发展时期,但审计市场尚存在压价竞争、业务回扣等过度竞争现象,似乎暗示着中国注册会计师太多了.我们从会计师事务所现有业务发展的特征、业务拓展中遇到的障碍和如何拓展业务三个方面进行问卷调查,问卷调查研究结果表明,审计市场的过度竞争是结构问题和市场无序竞争所导致的,拟解决这个问题,我们倡导会计师事务实施业务差异化发展战略,以业务差异化凝聚事务所的核心竞争力,以核心竞争力为会计师事务所提供竞争优势,做精做强、做大做强,甚至走向国际化,进而为会计师事务所拓展更广阔的发展空间,提供更加多样化的业务机会.     

分所审计是否影响审计质量和审计收费?

随着注册会计师行业的扩大和分所的不断增加,分所的执业行为值得关注。我们采用2005—2008年会计师事务所分所数据,考察了会计师事务所总所和分所在审计质量和审计收费上的差异,以及分所规模大小对审计质量和审计收费的影响。结论总体上表明,会计师事务所分所的审计质量和审计收费更低,并且,规模越小的分所,其审计质量和审计收费越低。在此基础上,我们根据样本是否由十大会计师事务所审计,进行了分组检验,结果显示分所审计质量和审计收费更低主要体现在非十大会计师事务所上。     

“走近地方注协、走近会计师事务所、走近注册会计师、走近从业人员”——学习贯彻“国办发30号文件”专题系列采访(一)

《关于进一步规范财务审计秩序促进注册会计师行业健康发展的意见》(以下简称《意见》或国办发30号文件)出台后,在注册会计师行业引起积极反响。为深入学习贯彻国办发30号文件精神,推动精神内容落实、落深、落细,《中国注册会计师》杂志联合各地注册会计师协会,开展了"走近地方注协、走近会计师事务所、走近注册会计师、走近从业人员"专题采访活动。我刊将陆续编发系列采访文章,全面展示行业依法整治财务审计秩序、强化行业日常管理、优化执业环境和能力提升的学习体会、落实情况、措施成效,以及对陆续出台的30号文件配套政策措施的贯彻落实情况和工作成效。本期编发辽宁省注协会长高凤元、副会长王秀玉,上海市注协会长朱建弟、秘书长任方方,浙江省注协会长魏跃华、副会长胡少先、浙江中兴会计师事务所所长马洪明、杭州汇鑫联合会计师事务所所长孙会平,江苏省注协秘书长陶敬东,天职国际会计师事务所重庆分所负责人童文光、天健会计师事务所重庆分所负责人龙文虎、致同会计师事务所重庆分所负责人曹阳、立信会计师事务所重庆分所负责人唐湘衡接受本刊采访的情况。     

注册会计师行业监管:现状、原因与建议

我国会计师事务所及其注册会计师受中国证券业监督管理委员会(以下简称证监会)的行政监管和中国注册会计师协会(以下简称中注协)的行业监管。证监会和中注协一方面通过制定政策来促进会计师事务所做强做大、提升注册会计师的业务水平,另一方面也通过法律手段来规范其执业行为。然而,从证监会和中注协对会计师事务所及其注册会计师的行政处罚和行业惩戒可以看出,目前我国的注册会计师行业监管存在着一定的问题。     

审计助理人员的职能、问题与责任

<正>随着市场经济的发展,会计师事务所审计业务范围和服务对象不断扩大,注册会计师审计在提高会计信息质量、维护市场经济秩序和社会公众利益等方面发挥着重要作用。然而由于审计风险高、责任重、执业环境差、工作强度高和物质保障欠缺等各方面的原因,审计行业人才流失现象比较严重,注册会计师缺失成为会计师事务所及行业发展的"瓶颈"。审计实务中出现助理人员替代注册会计师执业的不正常现象,降低了审计质量和影响了审计作用的发挥。为了保证审计质量,我们应该明确助理人员从事审计工作的职能和责任,并以此规范助理人员的行为。     

监管风险、事务所规模与审计质量

我国会计师事务所规模与审计质量之间是否存在正相关关系,现有研究一直存在争议。本文从注册会计师的执业环境出发,对此进行了重新审视。用上市公司实际控制人的控制权与现金流权之差衡量事务所面临的监管风险,研究发现,大事务所只对监管风险较高的客户提供高质量的审计服务。进一步的研究表明,事务所面临的监管环境改善后,大事务所才对所有客户提供高质量的审计服务,审计质量与事务所规模之间的正相关关系不再依赖监管风险而存在。因此,在法律环境相对薄弱的情况下,加强监管是促使会计师事务所提供高质量审计服务的有效机制。     

行业自律监管能改进审计质量吗?——基于中注协约谈的证据

本文考察了注册会计师行业自律监管对事务所审计质量的影响。基于2012—2015年我国上市公司年报审计期间,中注协约谈会计师事务所提示审计风险的数据,以操控性应计利润绝对值作为事务所审计质量的替代变量,在控制年份和事务所效应后,研究发现约谈行为对事务所审计质量没有显著影响。进一步细分事务所规模后,发现约谈对大规模事务所审计质量影响不显著,但约谈对小规模事务所审计质量产生了积极的显著影响。实证研究结果表明在上市公司年报审计期间,中注协约谈会计师事务所提示审计风险,对小规模事务所起到了事中提示和警醒的效果,发挥了行业自律监管的作用,使得上市公司年报审计质量有所提高。     

非审计服务对审计独立性的影响及对策

随着注册会计师行业竞争的日趋激烈,非审计服务收入占会计师事务所总收入的比重日益俱增,并逐步取代审计服务成为注册会计师业务体系中的"主角"。然而随着近年来上市公司丑闻不断的发生,引起社会公众对非审计服务是否影响审计独立性高度关注。本文从审计独立性的基本层面出发,对注册会计师提供非审计服务对审计独立性的积极和消极影响进行了探讨,立足于注册会计师行业非审计服务发展的现状,提出了注册会计师行业对非审计服务的发展策略。     

中注协印发《关于支持会计师事务所进一步做强做大的若干政策措施》“六鼓励,24项措施”支持事务所做强做大

为深入实施会计师事务所(以下简称事务所)做强做大战略,鼓励和扶持事务所加快实现规模化、国际化、品牌化、网络化发展,进一步提升服务国家建设的能力,2012年6月8日,中注协发布《关于支持会计师事务所进一步做强做大的若干政策措施》(以下简称《支持措施》),明确提出鼓励和支持事务所做强做大的六大重点方向,并针对性地提出了包括专项资助、资金奖励、人才培养、技术援助、协调服务等在内的具体扶持措施,进一步引导和支持鼓励事务所做强做大的行动.     

注册会计师发展非审计业务探讨

本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把双刃剑,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。     

论注册会计师全国统一考试英语测试的改革

一、考试现状 注册会计师考试如今已成为国内声誉最高的执业资格考试之一.为更好、更快、更广泛地选拔、培养能够在英语环境中从事注册会计师业务的国际化人才,为使中国注册会计师考试制度与国际普遍认可的注册会计师考试制度相趋同,将中国注册会计师考试打造成中国注册会计师走向国际的"通行证",注册会计师全国统一考试英语测试(以下简称"注会英语测试")于2006年开始实施.     

Including audit regulation in the accounting curriculum

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.     

Accounting: The Structure of a Growing Profession

Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large clients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common.     

全国先进会计工作者(注册会计师系列)表彰大会在京举行

2012年6月27日,财政部召开全国先进会计工作者(注册会计师系列)表彰大会。财政部党组副书记、副部长、中国注册会计师行业党委书记王军出席大会并讲话。他指出,经过改革开放30多年的努力,注册会计师行业历经改革创新、不懈进取,正步入榜样辈出、楷模涌现的新时代、     

Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms

The public accounting profession has been calling for a 150-hour education requirement for new entrants to the profession for over two decades. The rationale for increasing the entry-level education requirement is that since the business world is more dynamic and complex than ever before, new professionals need broader knowledge and skills to be able to cope. Graduates of master of accountancy (MSA) programs would appear to be the type of students that public accounting firms are seeking since they often have intellectual breadth gained through undergraduate degrees in areas other than accountancy, current technical competence in accountancy, and frequently have work experience. This paper reports the results of a study undertaken to determine the perceptions of MSA graduates concerning: (1) how recruiters from public accounting firms viewed their non-accounting academic backgrounds and work experience; (2) how well prepared they were for their first jobs in public accounting as compared to traditional undergraduate accounting majors; and (3) any bias they experienced during the hiring process. The results of this study indicate that although a majority of the respondents who desired careers in public accounting were able to secure jobs in the field, they believed it was harder for them to get jobs in public accounting than their peers with just undergraduate degrees. The majority did not feel that public accounting firms viewed their non-accounting academic backgrounds and work experience favorably. Although more than half believed that they were paid more than their peers who held only undergraduate degrees, less than half felt that they were given more responsibility. The results also indicate that older MSA graduates believed that they were subject to age bias during the interview process.     

The impact of IFRS on accounting quality: Evidence from Greece

This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock Exchange (ASE) for a period of eight years (2001–2008) we find convincing evidence that the implementation of IFRS contributed to less earnings management, more timely loss recognition and greater value relevance of accounting figures, compared to the local accounting standards. Also, our findings document that audit quality further complements the beneficial impact of IFRS since those companies that are audited by Big-5 audit firms exhibit higher levels of accounting quality. Our findings are robust in regard to different model specifications and after controlling for firm-specific effects like size, risk, profitability and growth opportunities.     

The Unintended Consequences of the Frequency of PCAOB Inspection

After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large.     

Student career aspirations and perceptions: The case of Israeli accounting students

The study investigates changes in Israeli accounting students' career aspirations during their course of studies, and the relationship between these and their perceptions of professional accountancy firms. We employed a cross-sectional analysis of students across consecutive educational levels from the first year to the end of their formal education. We assumed that revealed differences between the accounting student cohorts, in terms of their perceptions of professional accountancy firms and their career aspirations, could be interpreted as reflecting changes over time in students' attitudes. Results from the sample show that accounting student' aspirations to pursue a career with a professional accountancy firm decline significantly between the first and postgraduate years, while their desire to work in the business sector increases. The results show the same trend with regard to the student's positive perceptions of the above firms as future workplaces. Non-parametric tests demonstrate significant relationships between students' career aspirations and their perceptions of professional accountancy firms. We suggest that the change in students' perceptions and aspirations is a symptom of something similar to a ‘reality shock’, and that it results from the students' exposure to the accounting profession. Professional accountancy firms need to implement innovative policies to meet the challenge.