A Study On The Effect Of Auditor's Personal Characteristics On Audit Quality

With the development of global capital market integration,listed companies have become the main body of modern market economy.auditors and their audit as the last line of defense of the behavior of listed companies,has an great significance on the promotion of economic development and maintaining the effective operation of the capital market.In the past,audit quality problems have been widely reflected,but most of the studies on audit quality are still in the firm level and branch level.This paper focus on the personal characteristics of the auditors,try to find the relation between the auditors personal characteristics and audit quality.In this paper,we use the auditor's personal information and financial information of the listed companies in 2011-2015.We find that the individual auditor effects on audit quality can be explained by auditor characteristics,such as gender,partner,political background,Education Background,School background,major,experience,whether to obtain other qualifications and whether to serve in the special committee,Then,this paper redefine the personal characteristics variables of signature accountants to carry out further regression analysis,and according to the different roles of the signatory accountants,this paper further distinguishes the leading auditor and the concurrent auditor,and studies their personal characteristics on the audit quality.We find that the auditor's personal characteristics have a statistically significant influence on audit quality.The paper's conclusion as follows:(1)Two signature auditor's personal characteristics of gender,whether for the partner,Education Background,experience,whether to obtain other qualifications have a significant impact on audit quality.(2)The leading auditor for partner,experience,whether to acquire the other qualification affect the audit quality.(3)The concurrent auditor's Education Background and major have a significant impact on audit quality.