签字审计师红色特质对审计质量的影响研究

近年来，审计质量的相关研究从会计师事务所层面逐步拓展至签字审计师个体层面。签字审计师作为审计工作的直接执行人，其个体特质会对审计质量产生重要的影响。既有文献主要针对签字审计师的性别、教育背景、任期、行业专长、执业经验等人口统计学特征开展研究，鲜有学者基于文化等隐性价值规范的视角探讨签字审计师个体的文化特征对审计质量的影响。事实上，在中国的情境下，对个体行为的理解更应重视历史进程中逐步演化且影响深远的文化因素。红色文化作为极具中国特色的先进文化，蕴含着丰富的精神品格和厚重的文化内涵，对于塑造个体的价值观念和行为模式等方面发挥着至关重要的作用。为此，本课题在烙印理论和高阶梯队理论的基础上，遵循“红色文化—签字审计师的老区成长经历（早年红色熏陶）—签字审计师的党员身份（后期教育培训）—会计师事务所的红色氛围（工作环境）—审计质量”的分析路径，深入且全面考察签字审计师红色特质对审计质量的影响。

In recent years, audit-quality analyses have been pushed from the audit firm level to the signing auditors level. As the direct executor of the audit work, signing auditors’ characteristics have an important impact on audit quality. Extent research mainly focuses on the effect of signing auditors’ demographic characteristics such as gender, education background, tenure, client importance, industry expertise and experience on audit quality. However, limited research has investigated the impact of signing auditors’ cultural characteristics on audit quality. In fact, it is vital to pay attention to the cultural factors that have gradually evolved in the historical process and have far-reaching influence when we explore the individual behaviors in the Chinese context. As an advanced culture with Chinese characteristics, red culture contains rich spiritual character and profound cultural connotations, which plays an important role in shaping individuals’ values and behavior patterns. Therefore, based on the imprinting theory and upper echelons theory, this project follows the analysis path of "red culture – signing auditors’ growth experience in old revolutionary base areas (early red edification) - signing auditors’ communist party membership (later education and training) - the red atmosphere of audit firms (working environment)- audit quality" and makes an in-depth and comprehensive investigation on the influence of signing auditors’ red characteristics on audit quality.