Research On The Impact Of Auditor's Individual Characteristics On Audit Quality

In the field of auditing,auditors with different individual characteristics face the financial statements and audit risks of audited clients,and make different decisions under the influence of individual characteristics(such as gender,education,experience,partner identity,etc.).This paper reviews previous studies on the impact of auditor's individual characteristics on audit quality,and finds that scholars'research on this aspect is carried out on the basis of the motherboard,but not on the GEM.Therefore,based on the specific background of GEM listed companies and related theories such as high-level echelon theory and learning effect theory,this paper mainly adopts empirical research method.Firstly,it combs and summarizes the relevant literature and theoretical basis at home and abroad;secondly,it puts forward relevant hypotheses about the impact of auditor's individual characteristics on audit quality;then it determines the measurement indicators of auditor's individual characteristics and audit quality,and constructs a multi-regression model for empirical research by analyzing auditor's gender,educational background,management position and partner status.The research results are analyzed and the conclusions and suggestions are drawn.From the results of multiple regression test,when the explanatory variable is set to at least one auditor as a male,at least one auditor with bachelor's degree or above,at least one auditor as a management position in an accounting firm and at least one auditor as a partner,the following conclusions can be drawn:auditor as a management position in an accounting firm and absolute maneuverable accrued profits Values show a significant negative correlation,that is to say,if the auditor has a management position in the office,the higher the audit quality.However,gender,educational background and partner identity have no significant relationship with audit quality.From the results of robustness test,when the explanatory variable is set to be that both auditors are male,have undergraduate education or above,hold management positions and are partners in the office,the following conclusions are drawn:if both auditors are male,then the audit quality is high;if both auditors have management positions in the office,then the audit quality is higher;if both auditors have management positions,then the audit quality is higher;Auditors are partners,so the audit quality is higher.However,there is no obvious correlation between the qualifications of auditors and audit quality.This paper enriches the research content of the impact of auditor's individual characteristics on audit quality,provides reference for the cultivation of talents in accounting firms,and also provides suggestions for accounting education.It helps industry regulators to better understand the impact of auditor's individual characteristics on making audit decisions and forming audit results;enables users of accounting information to better understand auditor's decisions and results;and has certain enlightenment and reference significance for supervisors,China Association of Certified Public Accountants,etc.on how to reasonably conduct market supervision and industry supervision.