会计师事务所的IT人力资本供给与审计质量  

Audit Firms'IT Human Capital Supply and Audit Quality

作　　者：王嘉鑫 赵牧 黄翔 陈思岑 Wang Jiaxin;Zhao Mu;Huang Xiang;Chen Sicen

机构地区：[1]中南财经政法大学会计学院,430073 [2]厦门国家会计学院,361005

出　　处：《审计研究》2024年第3期63-74,共12页Auditing Research

基　　金：国家自然科学基金青年项目(项目批准号:72102229);中南财经政法大学研究生教学教改项目专项资金项目(项目批准号:YRTD202419)的资助。

摘　　要：本文利用高校IT专业本科毕业生数据,考察会计师事务所的IT人力资本供给对审计质量的影响。研究发现,会计师事务所IT人力资本供给显著提升了审计质量。具体地,IT人力资本供给可以促进审计团队成员间的知识互补,增强项目组技术风险识别能力。进一步,上述效应在技术相似度高、不存在IT控制缺陷的审计客户和大规模及人数较充足的事务所中更加显著;IT人力资本供给对审计质量的提升作用有助于提高事务所区域竞争优势。此外,当事务所IT人力资本供给较高时,审计定价随之上升,而审计延迟会下降;IT人力资本供给从整体上降低了关键审计事项披露数量,但却提高了与数字化业务相关的关键审计事项披露数量。本文的研究为进一步加速数字化审计人才队伍建设,促进事务所高质量发展提供了经验证据。This paper examines the influence of IT human capital supply on audit quality at the branch level of audit firms by using the data of IT graduates collected by hand.This paper finds that the IT human capital supply of audit firms significantly improves audit quality.Specifically,the supply of IT human capital can promote the knowledge complementarity among audit team members and enhance the technical risk identification ability of the audit teams.Furthermore,the above effect is more significant in audit clients with higher technological similarity and no IT control defects and audit firms with bigger scale and more employees.The improvement of audit quality through IT human capital supply is helpful to improve the regional competitive advantage of the audit firms.This paper also finds that when the firm's IT human capital supply is high,audit pricing increases while audit delay decreases audit pricing.The supply of IT human capital decreases the disclosure number of key audit matters on the whole,but increases the disclosure number of key audit matters related to digital business.This paper provides empirical evidence for further accelerating the fostering of auditors with IT expertise and improving the highquality development of the audit firms.

关 键 词：IT人力资本供给 审计质量 知识互补 技术风险 

分 类 号：F239.4[经济管理—会计学] F49[经济管理—国民经济] F233