决策策略、经验对审计判断偏误中时近效应的影响
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湖南省社会科学基金项目(2014353)


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    摘要:

    结合行为决策学相关理论,采用实验的方法,利用调节定向以启动审计人员不同的决策策略偏好,检验了审计人员的决策策略、经验对审计判断偏误中时近效应的影响。实验结果表明:在复杂的审计判断任务中,理性决策相比直觉决策更能避免时近效应的产生;同时经验会调节决策策略对时近效应的影响,低经验的审计人员采用理性决策更能避免时近效应,而高经验的审计人员采用直觉或理性决策均不产生时近效应,采用直觉决策做出的判断相对稳定。审计团队的经验分享、会计师事务所的质量督导、风险控制能有效抑制审计判断的时近效应,提高审计判断质量。

    Abstract:

    Based on the domestic and foreign literature,it can be concluded that few studies have focused on improving the quality of audit judgment and eliminating the impact of audit judgment biases from the perspective of various decision strategies.Therefore,we conducted an experiment incorporating behavioral decision theories to examine the influence of auditors’ experience and decision strategies on the contiguity effect in audit judgment biases.In order to guide the preferences for different decision strategies,regulatory focus theory was also adopted.Results show that in complicated audit judgment,analytical decision making reduce the contiguity effect compared with the intuitive decision making.Meanwhile,auditors’ experience functions as a moderator of the documented relationship.Specifically,analytical decision making is more capable of weakening the contiguity effect when adopted by auditors with less experience,while auditors with more experience are barely affected by the contiguity effect,regardless of the decision strategy they adopt(intuitive or analytical),and the judgment they make using intuitive decision making are relatively steady.Overall,it can be drawn that experience sharing in audit teams,quality inspection and risk control of accounting firms effectively deter the contiguity effect in audit judgment and enhance audit judgment quality.

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刘桂良,席猛.决策策略、经验对审计判断偏误中时近效应的影响[J].审计与经济研究,2017,(6):

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  • 在线发布日期: 2017-11-02
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