会计师事务所跨区域治理与审计师行为：基于地理因素视角的理论与实证研究

In recent years, Chinese accounting firms have encountered the period of strategic opportunities of “rapid and continuous expansion,” causing cross-regional operation to become the new ordinary state of accounting firms. The expansion of geographical scope of operation brings severe challenges to internal governance of accounting firms. Therefore, it has become an important issue for both theoretical and practical fields to clarify the internal mechanism of the impact of cross-regional operation for accounting firms and auditors to put forward the internal governance strategies, accordingly. We tease out the history of the development evolution of Chinese accounting firms and construct the theoretical framework of the cross-regional operation of accounting firms, based on the perspective of geographical factors, following the logical level of “general office-sub office-individual”. Based on this, this project is proposed to empirically investigate the influence mechanism of the following three levels: the geographical distance between the general office and sub office, the geographical distance between the sub office and clients, and the geographical dispersion, on accounting firm governance and auditor behavior. We further examine the role of cross-examination, auditor allocation, and industry concentration in the governance effect on the cross-regional operation of accounting firms. The study of this project is beneficial to the enrichment of the existing literature on internal governance of accounting firms, deepening the understanding of the economic consequences of the expansion of accounting firms. At the same time, it has certain enlightenment significance for the regulation of certified public accountants of regulators and the internal governance of accounting firms.

近年来，我国会计师事务所迎来了“迅速扩展、不断壮大”的战略机遇期，事务所跨区域经营成为新常态。经营的地理范围扩大，给会计师事务所内部治理带来了严峻的挑战。由此，厘清跨区域经营影响事务所与审计师行为的内在机理，据此提出事务所内部治理方略，成为理论界和实务界所面临的重要问题。本课题拟在梳理我国会计师事务所发展演进历史的基础上，构建事务所跨区域治理的理论框架，运用地理经济学的基本方法，遵循“所-分所-个人”的层次逻辑，分别实证考察总-分所地理距离、分所-客户地理距离与个体审计师客户组合的地理分散度等三个层面对事务所治理与审计师行为的影响机理，并进一步检验交叉复核、审计师分配以及行业集中度在事务所跨区域经营中的治理效应。本课题的研究有助于丰富现有事务所内部治理的相关文献，加深对于事务所扩张经济后果的认识，对注册会计师管制及事务所内部治理具有政策启示价值。

近年来，我国会计师事务所迎来了“迅速扩展、不断壮大”的战略机遇期，事务所跨区域经营成为新常态。然而，经营地理范围的扩大给会计师事务所治理带来了严峻的挑战。一方面，总分所之间的地理分散提高了内部的监督和沟通成本，诱发分所层面的机会主义行为；另一方面，市场规模的扩张也提高了审计师与客户间的信息不对称水平，导致审计风险上升。.针对上述问题，本课题深入系统地分析了会计师事务所跨区域治理问题。首先，本课题借鉴地理经济学理论，深入剖析事务所跨区域治理问题产生的根源，构建事务所内部治理机制框架。其次，本课题站在总所、分所、审计师三个层面，从事务所扩张、区域审计风险、跨区域审计竞争、审计师配置、道德文化建设、审计委员会沟通以及客户风险管理等角度对事务所跨区域治理相关问题进行检验。此外，除会计师事务所外，以公司为主体的跨区域治理行为也为本课题的研究开展提供了良好的理论借鉴。因此，本课题开展了基于企业地理分散度、区域生态环境、区域公共卫生以及区域金融环境的相关研究，为拓展事务所跨区域治理研究夯实了理论基础。.在项目负责人的带领下，经过全体项目组成员的共同努力，本课题取得了丰富的研究成果。我们发现了总分所治理差异、分所跨区域资源配置、审计师个体特征与客户组合关系等方面的有趣证据。这些研究成果不仅拓展了经济地理学在审计领域的应用，完善了跨区域治理理论框架，而且也为事务所跨区域治理实践提供了中国式解决方案，有助于提升中国事务所分所治理研究的国际影响力。.具体而言，本课题的研究成果主要包括：（1）在学术发表方面，在Journal of Corporate Finance、Journal of Business Ethics、Accounting & Finance，Managerial Auditing Journal、China Journal of Accounting Studies、《中国软科学》、《审计研究》等国内外权威学术期刊发表期刊论文14篇；（2）在人才培养方面，课题负责人寓教于研，共培养了博士1名，硕士生19名；（3）在课程开发及教学方面，1门课程获选北京市课程思政示范项目。