组织内部的资源配置行为识别研究——来自会计师事务所的经验证据  

A Study on Identifying the Organization’s Resource Allocation Behaviors:Evidence from Accounting Firms

作　　者：陈汉文[1,2] 欧娟 杨道广 CHEN Hanwen;OU Juan;YANG Daoguang(School of Business,University of International Business and Economics,Beijing 100029,China;School of Internal Audit,Nanjing Audit University,Nanjing 211815,Jiangsu)

机构地区：[1]对外经济贸易大学国际商学院,北京100029 [2]南京审计大学内部审计学院,江苏南京211815

出　　处：《厦门大学学报（哲学社会科学版）》2024年第3期129-140,共12页Journal of Xiamen University(A Bimonthly for Studies in Arts & Social Sciences)

基　　金：国家自然科学基金重点项目“审计机构治理机制与审计质量研究”(71932003);教育部哲学社会科学研究重大课题攻关项目“中美跨境会计审计有关问题研究”(22JZD010)。

摘　　要：探究在资源约束条件下如何合理配置资源以实现组织目标是打开组织内部治理与经营黑箱的关键环节之一。以会计师事务所这一知识密集型组织为切入,实证研究发现:首先,会计师事务所的审计投入与会计师事务所客户组合中的大客户显著负相关、与小客户显著正相关,说明会计师事务所会根据客户在其客户组合内的相对重要性而差异化地配置审计资源。其次,区分会计师事务所规模、客户组合大小发现,在非“四大”、客户组合规模大的会计师事务所中效应更强。最后,区分客户的产权性质、公司治理水平发现,在国有控股、公司治理弱的客户中效应更弱。Efficient allocation of constrained resources to achieve the organization's goals is key to unveiling the “black box” of its internal operations and governance.Empirical evidence from accounting firms indicates that audit inputs are negatively associated with larger clients and positively associated with smaller clients.This suggests that accounting firms allocate audit resources differentially based on client importance within their portfolio.Further analysis demonstrates that this phenomenon is more pronounced for non-Big Four accounting firms with larger client bases,and less prevalent among clients ultimately controlled by the state(i.e.,SOEs) or those with weak corporate governance.

关 键 词：组织内部 资源配置 审计资源 审计投入 会计师事务所 

分 类 号：F239.0[经济管理—会计学]