审计师工作量压力与盈余质量——基于门槛模型的研究

采用2012-2016年我国上市公司及其签字审计师为样本,引入门槛回归模型,实证分析不同事务所组织机制支持下审计师个人工作量压力如何影响审计行为决策及盈余质量。研究结果表明:会计师事务所行业专长存在门槛效应,行业专长水平越高,事务所组织支持力度越大,审计师工作量压力对公司盈余质量的负面影响越小;会计师事务所综合评价存在门槛效应,事务所综合评价水平越低,事务所组织支持力度越小,审计师工作量压力对公司盈余质量的负面影响越大;会计师事务所人力资本存在门槛效应,人力资本质量越高,审计师工作效率越高,审计师工作量压力对公司盈余质量的负面影响越小。

Auditors’ Workload Pressures and Earnings Quality:A Study Based on Threshold Model

Taking Chinese listed companies and their signature auditors from 2012 to 2016 as samples,the threshold regression model is introduced to empirically analyze how auditor’s personal workload pressure affects audit behavior and decision making and earnings quality under the support of different organizational mechanisms of firms.The results show that:The threshold effect exists in the industry expertise of accounting firms.The higher the level of industry expertise,the greater the firm’s organizational support,and the smaller the negative impact of auditor workload pressure on the earnings quality of a company.The threshold effect also exists in the comprehensive evaluation of accounting firms.The lower the level of comprehensive evaluation of accounting firms,the less the firm’s organizational support,and the greater the negative impact of auditor workload pressure on the earnings quality of a company.In addition,the threshold effect exists in the human capital of accounting firms.The higher the level of human capital,the higher the auditor’s work efficiency,the less the negative impact of auditor workload on the earnings quality of a company.