审计判断中的框架效应研究

发布时间：2018-04-26 21:29

本文选题：审计判断 + 框架效应　；参考：《湖南大学》2010年硕士论文

【摘要】：心理学研究发现,人们在对相同信息的不同的描述方式进行判断时,会做出不同的判断决策,这就是所谓的框架效应。在审计判断的过程中,注册会计师根据所获得的审计信息作出审计判断,形成审计结论,最后发表审计意见。那么信息的不同的描述方式是否会影响审计判断,也就是框架效应是否影响注册会计师的职业判断,是一个值得研究的重要问题。本文引入行为心理学中的框架效应理论,以内部控制测试为实验的案例背景,采用实验的论证方法,研究审计判断和决策中的框架效应问题。在实验中,我们要求参加实验的审计人员分别在“负面框架”和“正面框架”下评价给出的内部控制的有效性,并根据评价的内部控制的有效性决定将实施的实质性测试的数量,以及不同经验下的注册会计师受到框架效应的影响是否不同。研究结果表明,注册会计师在做出审计判断和决策时的确会受到框架效应的影响,并且经验丰富的注册会计师受到的框架效应的影响比缺乏经验的注册会计师受到的框架效应的影响要大。最后,本文还对减少框架效应影响审计判断的方式进行了尝试性研究,得到的结论是,通过完善审计工作底稿能够减少审计判断中的框架效应的影响。
[Abstract]:Psychological studies have found that when people judge different ways of describing the same information, they will make different judgment decisions, which is called frame effect. In the process of audit judgment, the CPA makes audit judgment according to the audit information obtained, forms the audit conclusion, and finally issues the audit opinion. Whether the different description of information will affect the audit judgment, that is, whether the frame effect affects the professional judgment of CPA, is an important issue worth studying. In this paper, the frame effect theory in behavioral psychology is introduced. Taking the internal control test as the case background, the frame effect in audit judgment and decision making is studied by using the demonstration method of the experiment. In the experiment, we asked the auditors to evaluate the effectiveness of the internal controls given under the "negative framework" and the "positive framework", respectively. According to the effectiveness of internal control, the number of substantive tests to be carried out is determined, and whether the CPA under different experience is affected by the framework effect is different. The results show that CPA is really influenced by the frame effect when making audit judgment and decision. Moreover, the framework effect of the experienced CPA is greater than that of the inexperienced CPA. Finally, this paper makes a tentative study on the ways to reduce the influence of frame effect on audit judgment. The conclusion is that the influence of frame effect in audit judgment can be reduced by perfecting the audit work manuscript.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【引证文献】