A research on the regulatory human resource allocation efficiency under the random examination system
The traditional view is that the more regulatory staff is, the stronger regulatory enforcement is, and the better regulatory effect is. However, from the perspective of team coordination, the more regulatory staff is, the higher the regulatory team coordination cost is, and the worse regulatory effe...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-02-01
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| Series: | China Journal of Accounting Studies |
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| Online Access: | https://www.tandfonline.com/doi/10.1080/21697213.2025.2469696 |
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| author | Jian Chu |
| author_facet | Jian Chu |
| author_sort | Jian Chu |
| collection | DOAJ |
| description | The traditional view is that the more regulatory staff is, the stronger regulatory enforcement is, and the better regulatory effect is. However, from the perspective of team coordination, the more regulatory staff is, the higher the regulatory team coordination cost is, and the worse regulatory effect is. Based on the CSRC’s random examination system, it is found that under this system, corporate financial misreporting decreases firstly and then increases with the increase of on-site examiners. Mechanism tests indicate that this result is more significant when the regulatory team coordination cost is higher, such as the time team members having worked together is shorter, team diversity is higher, or team members are busier. It is also found that auditors nonlinearly adjust their audit fees according to the change of regulatory pressure. The above results suggest that the regulatory team coordination cost does influence the regulatory human resource allocation efficiency. |
| format | Article |
| id | doaj-art-6893570c571e4377ae98e7ba9a4fa2fa |
| institution | OA Journals |
| issn | 2169-7213 2169-7221 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | China Journal of Accounting Studies |
| spelling | doaj-art-6893570c571e4377ae98e7ba9a4fa2fa2025-08-20T02:38:13ZengTaylor & Francis GroupChina Journal of Accounting Studies2169-72132169-72212025-02-0113010.1080/21697213.2025.2469696A research on the regulatory human resource allocation efficiency under the random examination systemJian Chu0School of Business, Nanjing University, Nanjing, Jiangsu, ChinaThe traditional view is that the more regulatory staff is, the stronger regulatory enforcement is, and the better regulatory effect is. However, from the perspective of team coordination, the more regulatory staff is, the higher the regulatory team coordination cost is, and the worse regulatory effect is. Based on the CSRC’s random examination system, it is found that under this system, corporate financial misreporting decreases firstly and then increases with the increase of on-site examiners. Mechanism tests indicate that this result is more significant when the regulatory team coordination cost is higher, such as the time team members having worked together is shorter, team diversity is higher, or team members are busier. It is also found that auditors nonlinearly adjust their audit fees according to the change of regulatory pressure. The above results suggest that the regulatory team coordination cost does influence the regulatory human resource allocation efficiency.https://www.tandfonline.com/doi/10.1080/21697213.2025.2469696Regulatory resource allocationregulatory staffteam coordinationrandom examination system |
| spellingShingle | Jian Chu A research on the regulatory human resource allocation efficiency under the random examination system China Journal of Accounting Studies Regulatory resource allocation regulatory staff team coordination random examination system |
| title | A research on the regulatory human resource allocation efficiency under the random examination system |
| title_full | A research on the regulatory human resource allocation efficiency under the random examination system |
| title_fullStr | A research on the regulatory human resource allocation efficiency under the random examination system |
| title_full_unstemmed | A research on the regulatory human resource allocation efficiency under the random examination system |
| title_short | A research on the regulatory human resource allocation efficiency under the random examination system |
| title_sort | research on the regulatory human resource allocation efficiency under the random examination system |
| topic | Regulatory resource allocation regulatory staff team coordination random examination system |
| url | https://www.tandfonline.com/doi/10.1080/21697213.2025.2469696 |
| work_keys_str_mv | AT jianchu aresearchontheregulatoryhumanresourceallocationefficiencyundertherandomexaminationsystem AT jianchu researchontheregulatoryhumanresourceallocationefficiencyundertherandomexaminationsystem |