摘要
行为经济学中的前景理论认为,人们在不确定性状态下运用锚定与调整启发法进行判断与决策时,容易产生锚定效应。本文以我国注册会计师的审计定价行为为研究对象,采用实验的方法,对审计定价中的锚定效应与调整进行了检验。
The prospect theory of behavioral economics argues that people would lead to the anchoring effects during the process of judgment and decision making using anchoring and adjustment heuristic under uncertainty. In this paper, the anchoring effects and adjustment are tested by the experiment with the experimental task of audit pricing from the angle of Chinese CPAs.
出处
《保险职业学院学报》
2010年第1期54-59,共6页
Journal of Insurance Professional College
基金
作者彭桃英主持的国家社会科学基金项目<独立审计的行为经济学研究>(编号07BJY030)的阶段性成果
关键词
审计定价
锚定与调整启发法
锚定效应
Audit pricing
Anchoring and adjustment heuristic
Anchoring effect
