信息化支持分层差异对会计师事务所审计效能的影响研究

Research on the Influence of Hierarchical Differences in Information Technology Support on the Audit Efficiency of Accounting Firms

摘要: 在数字经济加速发展的背景下，会计师事务所信息化建设至关重要。我国会计师事务所呈现“长尾分布”，信息化投入存在“马太效应”。本研究基于2020~2023年前16大会计师事务所数据，采用统计分析等方法，基于会计师事务所的规模大小，对不同规模大小的会计师事务所从技术、组织、环境三个维度进行分层分析。研究发现，在我国审计行业信息化建设呈分层差异的当下，三层事务所在技术应用深度上有代际差异。缺乏信息化支持会使注册会计师在业务、管理、发展层面面临挑战。国际四大的信息化经验对本土所有借鉴意义，本土所应循序渐进建设，开展低代码转型，集成现代开发功能至旧应用，不同规模事务所采取分层发展策略。本研究拓展了资源基础观的应用，为事务所的数字化转型和注册会计师的职业发展提供指导。

Abstract: In the context of the accelerated development of the digital economy, the information technology construction of accounting firms is of great significance. Accounting firms in China exhibit a “long tail distribution”, and there is a “Matthew effect” in information technology investment. Based on the data of the Top 16 accounting firms from 2020 to 2023, this study uses methods such as statistical analysis to conduct a hierarchical analysis of accounting firms of different sizes from three dimensions: technology, organization, and environment, based on the scale of the accounting firms. The research reveals that, at present, the information technology construction in China’s audit industry shows hierarchical differences, and there are generational differences in the depth of technology application among the three tiers of accounting firms. The lack of information technology support will pose challenges to certified public accountants at the business, management, and development levels. The information technology experience of the Big Four international accounting firms has reference significance for local firms. Local firms should carry out construction step by step, initiate low-code transformation, integrate modern development functions into old applications, and adopt hierarchical development strategies according to the scale of different firms. This study expands the application of the Resource-Based View and provides guidance for the digital transformation of accounting firms and the career development of certified public accountants.