期刊文献+

中国审计判断质量的实验研究 被引量:25

Experimental Research on Audit Judgment Quality in China
下载PDF
导出
摘要 近年来,审计质量问题引起了社会的广泛关注,审计判断作为影响审计质量的主要因素之一,日益受到我国审计理论界和实务界的重视。本文以我国注册会计师审计为背景,以内部控制风险评估为案例,采用实验的方法对我国注册会计师的审计判断质量进行了检验。研究结果表明,我国注册会计师的共识、稳定性和自我洞察力已经达到了相当高的水平,但与国外的相似实验研究结果相比,还存在着明显的差距,需要继续提升;在判断过程中,我国注册会计师的判断模型明显呈线性化。 Audit quality has become a social concern lately, and audit Judgment and Decision Making (JDM), one of the important factors affecting audit quality, has received a great deal of attention in auditing profession in China. Using the case of internal control risk assessment in an experimental design, this paper tests the audit judgment quality of Chinese CPAs in the setting of their audit practice. The results show that Chinese CPAs' judgment performance has reached certain level in consensus, stability, and self-insight. However, the country's auditing profession needs to make more effort for further improvement since there is an obvious gap between the test results of similar studies conducted overseas and those of ours. A clear linear tendency has been found in Chinese CPAs' audit judgment model.
机构地区 南开大学商学院
出处 《南开管理评论》 CSSCI 2006年第6期45-49,73,共6页 Nankai Business Review
基金 国家自然科学基金项目(70572082)的研究成果之一
关键词 注册会计师 审计判断 质量 CPA Audit Judgment Quality
  • 相关文献

参考文献8

二级参考文献40

  • 1毛伯林 蔡春.行为会计思想史综述[J].会计研究,1990,(5):14-18.
  • 2Abdolmohammadi. M., and A. Wright. 1987. An Examination of the Effects of Experience and Task Complexity on Audit Judgment. The Accounting Review 62(1).
  • 3Ashton,R. H. 1974. An Experimental Study of Internal Control Judgments. Journal of Accounting Research 12( 1 ).
  • 4Ashton, R. H. 1976. Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis. Journal of Accounting Research 14(Supplement).
  • 5Ashton, A. H. 1991. An Empirical Analysis of Expertise, Experience, and Error Frequency Knowledge in Auditing. The Accounting Review 66(2).
  • 6Bamber, E. M. 1993. Opportunities in Behavioral Accounting Research. Behavioral Research in Accounting 5.
  • 7Bedard,J. C. , and S. F. Biggs. 1991. Pattern Recognition, Hypotheses Generation, and Auditor Performance in an Analytical Task. The Accounting Review 66(3) :.
  • 8Biggs, S. F., and T. J. Mock. 1983. An Investigation of Auditors Decision Processes in the Evaluation of Internal Controls and Audit Scope Decision,Journal of Accounting Research 21 (1).
  • 9Biggs, S. F., and J. J. Wild. 1983. An Investigation of Auditor Decision Processes in the Evaluation of Internal Controls and Audit Soope Decisions.Journal of Accounting Research 21(1).
  • 10Expertise. Journal of Accounting Research 28 (Supplement).Bulter, S. A. 1986. Anchoring in the Judgmental Evaluation of Audit Samples. The Accounting Review 61 ( 1 ).

共引文献102

同被引文献266

引证文献25

二级引证文献121

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部