摘要
本文以2008~2018年A股上市公司为样本,基于会计师事务所人力资本视角,探讨财务共享对审计收费的影响及其作用机制。研究发现,实施财务共享会显著提高公司审计收费,实施财务共享不会提高经营风险,但对实施财务共享的公司进行审计需要会计师事务所投入更高的人力资本,配备更高学历、拥有信息技术(information technology,IT)背景和审计过实施财务共享公司经验的审计师,进而提高了审计收费。进一步研究发现,实施财务共享对审计收费的提升作用在民营企业、劳动密集型或集团管控动机强的企业及跨国企业中更显著。本文丰富了审计收费成本观理论,拓展了数字化转型背景下财务共享影响的研究,为企业财务转型和会计师事务所人力资本建设与转型提供了理论依据及经验证据。
Using a sample of A-share listed companies from 2008-2018,this paper explores the impact of financial share services on audit fees and its mechanism of action based on the human capital perspective of accounting firms.The study finds that the implementation of financial share services significantly increases the audit fees of companies,and that the implementation of financial share services does not increase business risks,but requires accounting firms to invest in higher human capital and auditors with higher education,IT background and experience in auditing companies implementing financial share services,which in turn increases audit fees.Further research finds that the effect of implementing financial share services on audit fees is more significant in private,labour-intensive,stronger group control motivation and multinational companies.This study enriches the theory of the cost view of audit fees,extends the research on the impact of financial share services in the context of digital transformation,and provides a theoretical basis and empirical evidence for corporate financial transformation and the building and transformation of human capital in accounting firms.
作者
纳超洪
陈雪
Chaohong Na;Xue Chen(School of Accounting,Yunnan University of Finance and Economics,Kunming,Yunnan,China 650221)
出处
《当代会计评论》
2022年第3期101-122,共22页
Contemporary Accounting Review
基金
国家自然科学基金项目“数字化转型导向下的财务共享与公司价值创造研究”(72062033)
“制度环境、财政政策与企业创新”(71762032)
“‘双重管制’下国有企业高管去留、投资效率与公司业绩”(71962035)的资助
关键词
财务共享服务
审计收费
人力资本
financial share services
audit fees
human capital
作者简介
纳超洪,教授,E-mail:6585266@qq.com;通讯作者:陈雪,讲师,E-mail:938675738@qq.com。
