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
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摘要
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。
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.
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.
引文
[1]张连起.拓展多元服务的“中国信心”[J].财务与会计,2011(9):8-10.
[2]管亚梅.基于政府干预的审计市场分割与审计合谋治理审视[J].审计与经济研究,2012(5):25-31.
[3]Ansoff H I.A model for diversification[J].Management Science,1958,4(4):392-414.
[4]Young D.Firms'market power,endogenous preferences and the focus of competition policy[J].Review of Political Economy,2000,12(1):73-89.
[5]Hill C.Diversified growth and competition:the experience of twelve Large firms[J].Applied Economics,1985,17(5):824-847.
[6]Belnheim B D,Whinston M D.Multimarket contract and collusive behavior[J].Rand Journal of Economies,1990,21(2):1-26.
[7]植草益.产业组织论[M].北京:中国人民大学出版社,1982.
[8]Imhoff E A Jr.Accouting auality,auditing,and corporate governance[J].Accounting Horizons(Supplement),2003:117-128.
[9]张铁铸.年报审计市场及会计师事务所收费行为研究[J].审计与经济研究,2003(9):25-29.
[10]许汉友,杨政.中国审计市场高集中度的理论解释与现实分析[J].审计与经济研究,2008(9):25-28.
[11]迈克尔·波特.竞争战略[M].北京:华夏出版社,2005.
[12]赵息,李粮.会计师事务所核心竞争力实证分析[J].审计与经济研究,2012(3):69-75.
[13]Author A R,Schoemaker P.Strategic assets and organizational rent[J].Strategic Management Journal,1993,14(1):33-46.
[14]American Institute of Certified Public Accountants(AICPA).2007 PCPS Top Management of an Accounting Practice(MAP)Issues Survey[M].New York:AICPA,2008.
[15]Chandler,Alfred D.Strategy and structure[M].Cambridge,MA:MIT Press,1962.
[16]Weston J F,Mansinghka S K.Tests of the efficiency performance of conglomerate firms[J].Journal of Finance,1971,26(4):919-936.
[17]Markowitz H.Portfolio Selection[J].The Journal of Finance,1952,7(1):77-91.
[18]Teece D J,Pisano G,Shuen.Dynamic capabilities and strategic management[J].Strategic Management Journal,1997,18(7):509-533.
[19]Penrose,Edith T.The theory of the growth of the firm[M].New York:Wiley,1959.
[20]Barney J B.Firm resources and sustained competitive advantage[J].Journal of Management,1991,7(1):99-102.
[21]刘明辉,徐正刚.中国注册会计师行业的规模经济效应研究[J].会计研究,2005(10):71-75.
[22]Patel,Arvind,Prasad,et al.Study of nonaudit services,low balling,audit tenure,and auditor type:New Zealand and australian Evidence[J].Journal of Asia-Pacific Business,2010,11(2):121-134.
[23]青木昌彦.比较制度分析[M].上海:上海远东出版社,2001.
[24]Davis G,Diekmann K A,Tinsley C.The decline and fall of the conglomerate firm in the 1980s:the deinstitutionalization of an organizational form[J].American Sociological Review,1994,59(3):98-108.
[25]Viscusi W K,Vernon J M,Harrington J E Jr.Economics of regulation and antitrust[M].Cambridge:The MIT Press,2000.
[26]Fligstein,Neil.The structural transformation of american industry:an institutional account of the causes of diversification in the largest firms,1919—1979[J].American Sociological Review,1991,24(7):78-102.
[27]科斯,阿尔钦,诺斯.财产权利与制度变迁译[M].上海:上海人民出版社,1994.
[28]罗希宁.非审计服务多元化对经营战略与绩效影响之研究[D].暨南大学,2009.
[29]Segars A,Grover V.Re-examining perceived ease of use and usefulness:a confirmatory factor analysis[J].MIS Quartery,1993,17(4):517-527.
[30]邱皓政,林碧芳.结构方程模型的原理与应用[M].北京:中国轻工业出版社,2009.
1 根据Accounting Today Top 100数据,进入20世纪90年代以后,会计师事务所非审计业务收入占总收入的比重已经超出了50%,90 年代后期,管理咨询业务收入成“五大”事务所最大的收入来源。
1“货品化”意指在产品的生命周期中,由于竞争的加剧和进入成本趋低,高利润的新产品逐渐变成稀松平常且利润微薄的产品。
1在访谈中,我们请事务所合伙人对问卷中各个题项的适当性、各因素潜在变量的完整性以及问卷的总体有效性均进行了评价,提出了其对问题的理解及对相关词语的修改建议。
[2]管亚梅.基于政府干预的审计市场分割与审计合谋治理审视[J].审计与经济研究,2012(5):25-31.
[3]Ansoff H I.A model for diversification[J].Management Science,1958,4(4):392-414.
[4]Young D.Firms'market power,endogenous preferences and the focus of competition policy[J].Review of Political Economy,2000,12(1):73-89.
[5]Hill C.Diversified growth and competition:the experience of twelve Large firms[J].Applied Economics,1985,17(5):824-847.
[6]Belnheim B D,Whinston M D.Multimarket contract and collusive behavior[J].Rand Journal of Economies,1990,21(2):1-26.
[7]植草益.产业组织论[M].北京:中国人民大学出版社,1982.
[8]Imhoff E A Jr.Accouting auality,auditing,and corporate governance[J].Accounting Horizons(Supplement),2003:117-128.
[9]张铁铸.年报审计市场及会计师事务所收费行为研究[J].审计与经济研究,2003(9):25-29.
[10]许汉友,杨政.中国审计市场高集中度的理论解释与现实分析[J].审计与经济研究,2008(9):25-28.
[11]迈克尔·波特.竞争战略[M].北京:华夏出版社,2005.
[12]赵息,李粮.会计师事务所核心竞争力实证分析[J].审计与经济研究,2012(3):69-75.
[13]Author A R,Schoemaker P.Strategic assets and organizational rent[J].Strategic Management Journal,1993,14(1):33-46.
[14]American Institute of Certified Public Accountants(AICPA).2007 PCPS Top Management of an Accounting Practice(MAP)Issues Survey[M].New York:AICPA,2008.
[15]Chandler,Alfred D.Strategy and structure[M].Cambridge,MA:MIT Press,1962.
[16]Weston J F,Mansinghka S K.Tests of the efficiency performance of conglomerate firms[J].Journal of Finance,1971,26(4):919-936.
[17]Markowitz H.Portfolio Selection[J].The Journal of Finance,1952,7(1):77-91.
[18]Teece D J,Pisano G,Shuen.Dynamic capabilities and strategic management[J].Strategic Management Journal,1997,18(7):509-533.
[19]Penrose,Edith T.The theory of the growth of the firm[M].New York:Wiley,1959.
[20]Barney J B.Firm resources and sustained competitive advantage[J].Journal of Management,1991,7(1):99-102.
[21]刘明辉,徐正刚.中国注册会计师行业的规模经济效应研究[J].会计研究,2005(10):71-75.
[22]Patel,Arvind,Prasad,et al.Study of nonaudit services,low balling,audit tenure,and auditor type:New Zealand and australian Evidence[J].Journal of Asia-Pacific Business,2010,11(2):121-134.
[23]青木昌彦.比较制度分析[M].上海:上海远东出版社,2001.
[24]Davis G,Diekmann K A,Tinsley C.The decline and fall of the conglomerate firm in the 1980s:the deinstitutionalization of an organizational form[J].American Sociological Review,1994,59(3):98-108.
[25]Viscusi W K,Vernon J M,Harrington J E Jr.Economics of regulation and antitrust[M].Cambridge:The MIT Press,2000.
[26]Fligstein,Neil.The structural transformation of american industry:an institutional account of the causes of diversification in the largest firms,1919—1979[J].American Sociological Review,1991,24(7):78-102.
[27]科斯,阿尔钦,诺斯.财产权利与制度变迁译[M].上海:上海人民出版社,1994.
[28]罗希宁.非审计服务多元化对经营战略与绩效影响之研究[D].暨南大学,2009.
[29]Segars A,Grover V.Re-examining perceived ease of use and usefulness:a confirmatory factor analysis[J].MIS Quartery,1993,17(4):517-527.
[30]邱皓政,林碧芳.结构方程模型的原理与应用[M].北京:中国轻工业出版社,2009.
1 根据Accounting Today Top 100数据,进入20世纪90年代以后,会计师事务所非审计业务收入占总收入的比重已经超出了50%,90 年代后期,管理咨询业务收入成“五大”事务所最大的收入来源。
1“货品化”意指在产品的生命周期中,由于竞争的加剧和进入成本趋低,高利润的新产品逐渐变成稀松平常且利润微薄的产品。
1在访谈中,我们请事务所合伙人对问卷中各个题项的适当性、各因素潜在变量的完整性以及问卷的总体有效性均进行了评价,提出了其对问题的理解及对相关词语的修改建议。