市场诱吓、政府引导、自我施压与非审计业务拓展策略——来自本土会计师事务所的证据

基于本土会计师事务所的问卷调查数据,运用结构方程模型,从宏观环境、市场诱吓、政府引导和自我施压四个构面研究非审计业务拓展的驱动机制。研究发现:宏观环境、市场诱吓构面的战略资产导向与防御导向均未对非审计业务拓展策略产生正向影响;市场诱吓构面和政府引导构面因素促使事务所偏好于非审计业务领域及范围的拓展;自我施压构面因素促使事务所偏好于非审计业务收入的提高;所有显著的驱动因素中,按照总效应从大到小排序,依次是市场势力获取、制度设计导向、资源运用、客户导向和政府引导。

Market Threat,Government Lead,Self Pressure and Strategy of Non-audit Services Development: Evidence from Domestic Accounting Firms

The study applies structure equation model to research the incentives mechanism of non audit services development from aspects of macro environment, market threat, government lead and self pressure. The results show that there is no significant relationship between macro environment and strategy of non audit services development. The study finds that market threat and government lead drive firms to prefer the development of non audit services territory and scope,while self pressure drives firms to prefer the improvement of non audit services fees. Further, the study finds that factors that influence varies from top down are market power gaining, institution design orienting, resources applying, customer orienting, and government lead. The results indicate that the driving power of government may not be so strong during the process of the services structure evolution, and the driving factors of market level have played more important roles in the process of accountancy profession in developing non audit services.