01
原文：Dekeyser S, He X, Xiao T, Zuo L. Auditor Industry Range and Audit Quality[J]. Journal of Accounting and Economics. 2024;77(2-3).
Auditor Industry Range and Audit Quality
ABSTRACT: We develop the concept of auditor industry range as the extent to which an auditor has experiences in auditing clients from different industries, and we link this construct to auditor performance, drawing on prior research in psychology and cognitive science. We find that auditors with a wide range of industry experiences are more likely to require audit adjustments than auditors with a narrow range. We conduct an extensive set of analyses to mitigate the concern that our results are driven by endogenous matching between auditors and clients. The positive relation between auditor industry range and audit adjustments exists regardless of whether the industries covered by an auditor's portfolio exhibit strong or weak economic co-movement, and the relation is stronger for more complex clients, in more uncertain environments, and for auditors with more years of audit experience. Overall, our findings suggest that an auditor's diverse experiences in different industries can enhance audit quality.
审计师行业范围与审计质量
摘要：文章发展了审计师行业范围的概念，即审计师在不同行业的审计客户中拥有经验的程度，并将此概念与审计师绩效联系起来，借鉴了心理学和认知科学的先前研究。文章发现，有广泛的行业经验的审计师相较于审计范围狭窄的审计师更有可能要求审计调整。文章进行了广泛的分析，以减轻对其结果是由审计师和客户之间的内生匹配驱动的担忧。审计师行业范围和审计调整之间的正相关关系存在，无论审计师的投资组合所涵盖的行业是否表现出强或弱的经济联动，并且对于更复杂的客户，更不确定的环境，以及对于具有更多年审计经验的审计师，这种关系更强。总体而言，文章的研究结果表明，审计师在不同行业的不同经验可以提高审计质量。
亮点：（1）文章发现了以往文献所忽略的审计师行业专业化的成本，认为狭隘的培训和经验可以帮助个人在特定领域获得深入的知识，但它们也可能导致有缺陷的直觉和认知防御的发展；（2）文章根据心理学和认知科学的研究结果开发了审计师行业范围的概念和经验代理，其结论挑战了传统的观点，即审计师行业专业化提高了审计师的能力和激励，进而导致高质量的审计；（3）文章贡献了关于个体审计师的档案文献，并通过使用大型档案数据集来推进对审计师绩效驱动因素的理解。
02
原文：Chen J H. When Employees Go to Court: Employee Lawsuits and Talent Acquisition in Audit Offices[J]. Journal of Accounting Research, 2024.
When Employees Go to Court:
Employee Lawsuits and Talent Acquisition in Audit Offices
ABSTRACT: I examine whether employee-initiated lawsuits against an audit office adversely affect its ability to attract high-quality talent and deliver quality audits. I posit that employee lawsuits erode prospective employees’ perceptions of an office, diminishing their willingness to join. Using a comprehensive data set of individual auditor profiles, I find a decline in the quality of newly hired auditors following an employee lawsuit. Cross-sectionally, the adverse effect of employee lawsuits on talent acquisition is more pronounced when an office is undergoing higher growth and when a case receives greater media attention. Conversely, this adverse effect is less pronounced when an audit office is larger or offers more competitive wages within the local area. When an audit office is unable to recruit high-quality talent, its audit quality is likely to suffer. Consistent with this, I find a deterioration in audit quality provided by an office following an employee lawsuit. Overall, this study underscores the importance of human capital management and employer reputation for audit offices that operate in competitive labor markets.
当员工走上法庭：员工诉讼与事务所的人才招聘
摘要：文章研究了员工对事务所提起的诉讼是否会对其吸引高素质人才和提供高质量审计的能力产生不利影响。文章认为员工诉讼会削弱潜在员工对事务所的看法，从而降低他们加入事务所的意愿。使用个人审计师档案的综合数据集，发现在员工诉讼后，新聘用的审计师的素质有所下降。从横截面上看，当事务所正在经历更高的增长并且当案件受到更多媒体关注时，员工诉讼对人才招聘的不利影响更为明显。相反，当事务所规模较大或在当地提供更具竞争力的工资时，这种不利影响就不那么明显。当事务所无法招聘到高素质人才时，其审计质量可能会受到影响。与此一致，文章发现在员工诉讼后，事务所提供的审计质量恶化。总体而言，本研究强调了人力资本管理和雇主声誉对于在竞争激烈的劳动力市场中运营的事务所的重要性。
亮点：（1）以往文献主要集中在对客户公司提起的会计诉讼，同时将审计师列为未能识别和报告客户错误报告的共同被告，而本文则从员工对事务所提起的诉讼角度出发，响应了劳动经济学文献的呼吁，即研究影响求职者对潜在雇主的知识和看法的公司属性；（2）本文作为一个研究事务所人力资源作用的新兴文献，从事务所员工诉讼的角度，解决了以往文献无法区分事务所还是客户公司人力资本作用的问题；（3）本文的研究得出的见解也可能适用于拥有组织或高度专业化的劳动力的专业服务公司，如投资银行和律师事务所。
03
原文：Aobdia D, Choudhary P, Newberger N. The Economics of Audit Production: What Matters for Audit Quality? An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm[J]. The Accounting Review, 2023: 1-29.
The Economics of Audit Production: What Matters for Audit Quality?
An Empirical Analysis of the Role of Midlevel Managers within the Audit Firm
ABSTRACT: As audits of public companies are labor intensive, require a variety of team members, and involve year-round work, practitioners and academics have increasingly focused on identifying audit production factors that drive audit quality. Using proprietary data, we analyze the cost-benefit tradeoffs of two audit production characteristics, client expertise and the relative amount of auditing done during the early phases of the audit, and find that both are associated with more effective audits and higher fees. We analyze whether the influence of these characteristics varies across audit team members. We find that middle manager production characteristics explain audit effectiveness and higher fees and relatively more so than those of lead/review partners. These results extend the literature and practitioner discussions about drivers of audit quality by highlighting the importance of middle management, which, to our knowledge, has largely been overlooked by the archival audit literature and regulatory guidance on audit quality indicators.
审计生产的经济性：什么对审计质量很重要？
对审计公司中层管理人员角色的实证分析
摘要：由于上市公司的审计是劳动密集型的，需要各种团队成员，并涉及全年的工作，从业人员和学者越来越多地关注于识别那些推动审计质量的审计生产因素。使用专有数据，文章分析了两个审计生产特征的成本效益权衡，即客户专业知识和在审计早期阶段完成的相对审计量，并发现这两者都与更有效的审计和更高的费用有关。文章分析了这些特征的影响是否因审计团队成员而异。文章发现，中层经理的生产特征可以解释审计的有效性和更高的费用，并且比牵头/审查合作伙伴的绩效要大得多。这些结果通过强调中层管理的重要性，扩展了关于审计质量驱动因素的文献和从业者讨论，这在很大程度上被审计文献和审计质量指标的监管指南所忽视。
亮点：（1）虽然先前一些文献通过关注牵头合伙人的作用，在谁驱动审计质量方面取得一些进展，但是关于牵头合伙人对审计质量产生影响的证据是混杂的。而本文的研究使用PCAOB关于审计生产和团队成员的专有数据，补充了关于审计生产特征的成本和效益的大样本实证证据的不足，特别强调于中层管理团队成员；（2）本文的证据对于审计委员会和监督审计并影响业务特征的监管者来说很有价值，对考虑旨在提高审计透明度的潜在披露也特别有用。
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总编：游家兴
解析：李文卓
审校：林慧
编辑：潘芳妍
