企业数字化转型与审计师配置决策——来自信息技术型审计师的证据

Enterprise Digital Transformation and Decision of Auditor Allocation:Evidence from IT Auditors

本文以2011—2021年我国沪深A股上市公司为样本,从信息技术型审计师指派视角探究企业数字化转型对审计师配置决策的影响。研究发现,会计师事务所更可能向数字化转型程度较高的企业配置具有信息技术专有知识的审计师,并且更加注重技术型审计师的执业经验。经过内生性处理及其他稳健性检验后,以上结论亦成立。异质性分析表明,数字化转型对技术型审计师配置的积极影响在风险较高和信息需求较大的数字化企业中更明显;同时从事务所内部层级来看,总所更具有向数字化企业配置技术型审计师的比较优势。此外,数字化转型下的技术型审计师配置决策在同行业和同一企业集团中存在溢出效应。本文从技术型审计师层面提供了数字经济时代审计市场人力资源配置调整的新证据,对数字化治理新格局下事务所人力资本的数字素养培育具有重要启示。

Taking Chinese A-share listed firms from 2011 to 2021 as samples,this paper explores the impact of enterprise digital transformation on the decision-making of auditor allocation from the perspective of information technology(IT)auditors′assignment.The empirical result shows that audit firms are more likely to allocate the auditors with information technology proprietary knowledge to the firms with a higher degree of digitalization,and pay more attention to the IT auditor's experience.The main results remain robust after a series of endogeneity testing and other robustness tests.The heterogeneity analysis shows that the effect of digital transformation on the allocation of IT auditors is more pronounced in the firms with higher risks and accounting information demand;Meanwhile,the headquarters of audit firm have a comparative advantage in allocating IT auditors to the digital enterprise from the perspective of internal levels within the audit firm.Finally,the indirect effects show that there are spillover effects in the empowerment of enterprise digital transformation on IT auditors allocation in the same industry and same corporation groups.This paper provides new evidence for the allocation adjustment of audit firm human resource from the perspective of IT auditors in the digital economy era,and it has an important reference for cultivating the digital literacy of audit firms′human capital under the new paradigm of digital governance.