注册会计师从业人员的专业胜任能力抑制会计舞弊的实证研究

笔者以2002年~2004年全国百家会计师事务所的注册会计师从业人员的素质结构作为研究样本,研究注册会计师从业人员是否能够有效抑制上市公司的会计舞弊行为。研究发现注册会计师的学历教育、从业经验与会计舞弊呈负相关关系,说明注册会计师从业人员的专业胜任能力能够抑制上市公司的会计舞弊行为。

An Empirical Research of CPA Practitioners' Specialty Competence Restraining Accounting Fraud

With the data about the qualities and structure of the CPA practitioners of 100 accountant offices of our country in the period of 2002-2004 as research samples,the author studies whether CPA practitioners can restrain accounting fraud in listed companies.The research finds that the educational background and work experiences of CPA practitioners are negatively correlated with accounting fraud,which shows the competence of CPA practitioners can restrain accounting fraud.