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首页> 外文期刊>Journal of accounting, auditing & finance >Technical Inefficiency, Allocative Inefficiency, and Audit Pricing
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Technical Inefficiency, Allocative Inefficiency, and Audit Pricing

机译：技术效率低下，分配效率低下和审计定价

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摘要

The critical global role of audit firms, combined with the scarcity of qualified staff and downward pressure on fees, has increased the importance of understanding efficiency in this industry. This article examines the technical and allocative inefficiencies of audit firm staffing using data from 165 audit engagements performed by a Big 4 international certified public accountant (CPA) firm. Prior research has shown that the technical inefficiency of audit engagements leads to lower billing realization rates on audit engagements. We complement and extend this research by examining whether there are inefficiencies in allocating staff for audit engagements in addition to technical inefficiency, and whether each of these inefficiencies leads to lower billing realization rates. We find that there are differences in both technical and allocative inefficiencies across audit engagements, and that both inefficiencies lead to lower billing realization rates after controlling for other characteristics that could affect the realization rates of the audit engagements.
机译：审计公司在全球的关键作用，再加上缺乏合格的工作人员和费用下降的压力，增加了对该行业了解效率的重要性。本文使用四大国际注册会计师（CPA）公司执行的165次审计工作中的数据，研究了审计公司人员配置的技术和分配效率低下。先前的研究表明，审计业务的技术效率低下会导致审计业务的计费实现率降低。我们通过检查除技术效率低下之外是否在分配人员进行审计工作方面存在效率低下，以及这些效率低下是否均导致账单实现率降低，来补充和扩展此研究。我们发现，审计业务在技术和分配效率上均存在差异，并且在控制了可能影响审计业务实现率的其他特征之后，这两种效率低下都会导致计费实现率降低。

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