审计师工作量压力、组织支持与审计意见决策  

Auditors’Workload Pressure,Organizational Support and Audit Opinion

作　　者：闫焕民[1] 王浩宇 张雪华 YAN Huanmin;WANG Haoyu;ZHANG Xuehua(School of Economics&Management,Nanchang University,Nanchang 330031,China;School of Accountancy,Shanghai University of Finance and Economics,Shanghai 200433,China)

机构地区：[1]南昌大学经济管理学院,南昌330031 [2]上海财经大学会计学院,上海200433

出　　处：《管理科学》2020年第4期19-36,共18页Journal of Management Science

基　　金：国家自然科学基金(71662021)。

摘　　要：审计师工作压力问题在审计实务界广泛存在,但学界研究鲜有涉猎。在中国审计市场竞争环境和公司年报审计"忙季"情景下,工作量是审计师的主要压力源之一,探讨审计师的工作量压力如何影响审计行为决策具有重要的现实意义。基于资源限制理论和高层梯队理论,采用2009年至2018年中国沪、深A股非金融类上市公司数据,考察审计师工作量压力对审计意见决策的影响;从组织支持角度,分别探讨审计师团队组织的行业专长和权力结构、会计师事务所组织的人力资本和智力资本结构以及专长优势如何调节审计师工作量压力的个体感知及其影响。研究结果表明,与本所同事或行业同仁相比,签字审计师负载的超额工作量越大,个体感知的工作压力越大,并且导致审计师谨慎度越低,表现为更少出具非标准审计意见,审计报告激进度更高,更易被客户实施审计意见购买;引入审计师团队作为非正式组织的支持机制作为调节变量,发现专长型团队具备专有经验聚集效应且分权型团队能够均衡配置人力资本时,团队组织支持机制更佳,并且有效缓解了审计师工作量压力感知及其对审计意见决策的负向影响;引入会计师事务所作为正式组织的支持机制作为调节变量,发现会计师事务所人力资本和智力资本越充沛且具备行业专长优势时,其组织支持机制更佳,并且有效缓解了审计师工作量压力感知及其对审计意见决策的负向影响;在考虑内生问题、关键指标量化等一系列稳健测试后,上述结论依然成立。进一步研究表明,严格的会计师事务所质量控制机制加剧了审计师工作压力的负向影响,审计师工作地理距离特征、地区法治环境等因素也会影响审计师工作量压力感知及其后果。研究结果揭示了审计师工作量压力影响审计意见决策的作用机制,丰富了审计师个体-审计师团队-会�The problem of the auditors’workload pressure is prevalent in auditing practice,yet it has hardly been addressed in academic research.A heavy workload is one of the primary causes of auditors’pressure in the context of Chinese competitive auditing market and busy season of annual report auditing.Therefore,it is of practical significance to explore how auditors’workload pressure impacts auditing behaviors.Based on resource limitation theory and upper echelon theory,this study examined the impact of auditors’workload pressure on audit opinion by using the data of non-financial A-Shares listed companies in China’s Shanghai and Shenzhen stock market between 2009 and 2018.Then,based on organizational support,this study examined how individual perceptions of auditors’workload pressure are moderated by the industrial expertise and power structures of auditor teams,the human capital and intellectual capital structures as well as the expertise strengths of accounting firms,and what their consequences are.The results are as follows:①compared to the counterpart in the same accounting firm or the same industry,the higher the excess workload of the signing auditor,the greater the perceived pressure of the individual auditor,resulting in the lower auditors’prudence.This is reflected in fewer modified audit opinions,more aggressive audit reports,and greater ease of audit opinion shopping by clients.②Incorporating auditor team as a support mechanism for an informal organization,this support mechanism was found to be better and more effective in mitigating the perception of the auditors’workload pressure and its negative impact on the audit opinion,when the specialized team has experience aggregation effect,and the decentralized team is able to allocate human capital evenly.③Incorporating accounting firm as a support mechanism for a formal organization,this support mechanism was found to be better and more effective in mitigating the perception of the auditors’workload pressure and its negative impact on t

关 键 词：工作量压力 审计意见决策 审计师团队 会计师事务所 组织支持 

分 类 号：F239[经济管理—会计学]