制度背景、审计师特征与审计质量研究

利用2011-2015年的A股上市公司财务数据，以及中国注册会计师协会网站手工收集的注册会计师的信息，采用固定效应回归模型，考察审计师特征对审计质量的影响。研究发现，女性、高学历、合伙人和接受过会计专业教育的注册会计师主持项目的审计质量高。进一步研究发现，政府监管和媒体监督在审计师特征影响审计质量中发挥着正向调节作用，主要研究结论在一系列稳健性测试后依然成立。研究表明，审计师特征和制度背景是影响审计质量的重要因素，研究对会计师事务所、政府监管部门具有重要启发意义。

Institutional Background, Auditor Feature and Audit Quality

This study examines the impact of auditor feature on audit quality. Using a sample of Chinese listed companies from 2011 to 2015, and the information of Certified Public Accountants hand collected by the website of the Chinese Institute of Certified Public Accountants.With the fixed effects regression model,we find that,the audit project taken charge of by female auditors have higher audit quality, higher degree auditors also bring higher audit quality, partner auditors have higher audit quality,CCP member auditors have higher audit quality. Further evidence shows that government regulation and media monitoring play the function of positive adjustment in the process of auditor feature influencing audit quality. Our results are robust to an array of sensitivity test. Our findings suggest that auditor feature and institutional background are important determinants of audit quality. The findings are of great practical significance to audit firm and government regulators.