Auditor Partner Stability and Audit Quality -Based on the team perspective

团队领导者行为特征影响团队绩效，本文基于团队理论视角，采用我国上市公司数据考察审计团队领导核心——签字审计师的搭档稳定性对审计质量的影响。研究表明：签字审计师保持稳定搭档关系可以强化团队成员的心理安全感知，促进团队协同效应发挥，提高审计质量；进一步考虑审计师的异质性，“男女搭配”可以产生异性效应并提高审计沟通效率，增强审计师搭档稳匙}生对审计质量的积极效应，但“年龄代沟”易导致审计师搭档的认知差异并削弱这一积极效应，然而这一效应的发挥与审计师个人任期、角色等特征无关。故此。会计师事务所应合理配置审计师资源，鼓励审计师建立并维系稳定的工作搭档关系，提高审计团队协作效率，保障审计业务质量。Team leader＇s behavior affects team performance. Based on the perspective of team theory, we use the data of Chinese listed companies to examine the influence of auditor partner stability on audit quality. We find auditors maintain with stable partner relationship can strengthen team members＇ perception of psychological safety, promote team synergies and improve the audit quality. Furthermore, considered taking into account the heterogeneity of auditors heterogeneity, a team with both men and women collocation can produce heterosexual effect and improve audit communication efficiency, and therefore which enhancing the positive effect of partner stability on audit quality. But the age generation gap easily leads cognitive differences and weakens this effect, though it has nothing to do with the auditors＇ role and tenure. Therefore, accounting firms should reasonably allocate the auditor human resources, support the auditors to establish and maintain stable partner relationship, and improve the efficiency of audit team collaboration and so as to guarantee the audit quality.本文系国家自然科学基金项目（项目批准号：71662021）的阶段成果

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies