【摘要】 以会计师事务所经营实体为研究对象,探讨组织效率对会计师事务所审计质量决策的影响及其影响机制。研究发现,组织效率与审计质量之间存在显著倒U型关系,表明组织效率与审计质量之间关系具有统一性与冲突性,而这种统一性与冲突性并存根源于会计师事务所追求组织效率与审计质量过程中的价值主义偏好与机会主义偏好并存。进一步检验发现,审计师势力在组织效率与审计质量之间起部分中介效应。以上研究结论表明,在审计市场组织效率并不是越高越好,效率超过一定的临界值,进一步提升组织效率反而会诱发高效率会计师事务所降低审计质量的机会主义行为。更多还原

【Abstract】 Taking accounting firms as the research object,this paper discusses the influence of organizational efficiency on audit quality decision-making of accounting firms and its influencing mechanism.The results show that there is a significant inverted U-shaped relationship between organizational efficiency and audit quality,which indicates that the relationship between organizational efficiency and audit quality coexists in unity and conflict.The root of this unity and conflict stems from the coexistence of value preference and opportunism preference in the process of accounting firms’ pursuit of organizational efficiency and audit quality.Further mechanism tests show that auditor power has a partial mediating effect between organizational efficiency and audit quality.The research results show that higher organizational efficiency is not neccesarily better in the audit market.If the efficiency exceeds a certain critical value,further improvement of organizational efficiency will induce opportunistic behavior of high-efficiency accounting firms to reduce audit quality.更多还原