诉讼风险与会计师事务所人力资本研究——基于策略类型视角
摘要
会计师事务所采取提升员工教育程度、工作经验、人力资本杠杆、在职训练、专业人员平均薪酬等方式是否能降低会计师风险,非常值得探究。文章研究诉讼风险与事务所人力资本的关系,结果显示:在诉讼风险较高时期,防御者与分析者事务所其员工学历均有逐渐升高趋势,可见事务所随着诉讼风险增高,更加重视员工的学校教育,以提升员工入行时的专业能力;而工作经验、人力资本杠杆、专业人员平均薪酬以及在职训练,防御者与分析者事务所在萨班斯法案后确实也比之前有明显提升,因此可以说随着诉讼风险加剧,会计师事务所确实有强化人力资本的行为。基于上述分析,提出了事务所强化人力资本、由防御者向分析者发展的建议。
引文
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[2]SHORTELL S M,ZAJAC E J.Perceptual and archival measures of miles and snow's strategic types:a comprehensive assessment of reliability and validity[J].Academy of Management Journal,1990,33(4):817-832.
[3]SALAS E,CANNON-BOWERS J A.The science of training:a decade of progres[sJ].Annual R eview of Psychology,2001,52(1):471-499.
[4]KELSEY R,HARVEY D,SOLOMON S.An accounting MBA:a proposed alternative to the traditional MBA and the five year accounting degree[J].Proceedings of the AAA Western Meeting,1983,4(1):78-85.
[5]BROCHELERR V,MMIJOOR S,VAN WITTELOOST-JIJN A.Auditor human capital and audit firm survival:the dutch audit industry in1930-1992[J].Accounting,O rganizations and Society,2004,29(3):627-646.
[6]李江涛,严文龙.人力资本、组织资本与会计师事务所市场业绩:来自会计师事务所综合评价的经验数据[J].审计研究,2016(6):105-112.
[7]蒋尧明,唐衍军.会计师事务所人力资本、进入权与审计质量[J].会计研究,2016(8):89-95.
[8]DEANGELO L E.Auditor independence,“low balling”,and disclosure regulation[J].Journal of Accounting&Economics,1981,3(2):113-127.
[9]SCHMIDT F L,HUNTER J E,OUTERBRIDGE A N.Impact of job experience and ability on job knowledge,work sample performance,and supervisory ratings of job performance[J].Journal of Applied Psychology,1986,71(3):432-439.
[10]邴梦媛.会计师事务所特殊普通合伙制与审计收费[J].财会月刊,2015(32):83-87.
[11]聂顺江,屈依娜,唐媚媚.会计师事务所转制对审计质量的影响[J].财会月刊,2015(32):83-87.
[12]LOCKE F B,KING H.Cancer mortality risk among Japanese in the United States[J].Journal of the N ational Cancer Institute,1980,65(5):1149-1156.
[13]刘笑霞,李明辉.会计师事务所人力资本特征对审计延迟的影响[J].经济管理,2016(1):116-126.
[14]CARNEVALE A P.Workplace basics:the skills employers want[J].Training&Development Journal,1988,42(10):28-33.