Quality Review, Continuing Professional Education, Experience and Substandard Performance: An Empirical Study.
研究了质量审查结果、持续专业教育小时数和工作经验与注册会计师执业质量的关系，发现违规者的相关CPE小时数和经验显著少于对照组，且质量审查通过率更低。
Abstract SYNOPSIS: This paper offers empirical evidence of an association between results of quality review (QR), levels of continuing professional education (CPE), experience, and quality of performance in public accounting practice. These results are based on enforcement files of the Texas State Board Of Public Accountancy (TSBPA) for all certified public accountants (CPAs) found in violation of competency standards from 1991 to 1995. We compare QR results, levels of CPE, and experience of violators with similar data for a random control sample of Texas CPAs. Our results Indicate that the number of relevant CPE hours for violators is significantly less than those for the control sample. Additionally, for violators of governmental accounting and auditing standards, who comprise the majority, the amount of relevant experience for violators is significantly less than that of the control sample. Finally, the incidence of QR and the frequency of unqualified reports for violators is significantly lower for violating individuals and firms than in the control sample.