性质重要性提示、管理层关注、审计委员会有效性与审计调整决策

发布时间：2018-06-08 06:45

本文选题：性质重要性 + 审计委员会　；参考：《审计研究》2008年06期

【摘要】：本文采用实验研究方法,以会计师事务所的审计人员为被试,采用一项数量上不重要但性质上重要的错报为实验任务,研究了错报性质重要性的提示、被审计单位管理层对错报表达的关注和被审计单位审计委员会的有效性对我国审计人员的审计调整决策的影响。研究发现:准则性质上重要性条款的提示能够提高审计人员对性质上重要的因素的注意程度,从而显著提高审计人员坚持进行审计调整的倾向;而被审计单位管理层表达的对审计人员拟调整错报的关注使得审计人员感知到他们有明显的盈余管理动机,进一步显著提高了审计人员坚持进行审计调整的倾向;但有效的被审计单位审计委员会没有对审计人员的审计调整决策产生显著影响。
[Abstract]:In this paper, using the experimental research method, taking the auditors of the accounting firm as the subjects, and using a quantitative but important misstatement as the experimental task, the paper studies the suggestion of the importance of the misstatement nature. The concerns expressed by the management of the audited unit and the effectiveness of the audit committee of the audited unit have an impact on the audit adjustment decision of the auditors in our country. It is found that the suggestion of the important clause in the nature of the standard can enhance the attention of the auditor to the important factors of the nature, and thus significantly improve the tendency of the auditor to insist on the audit adjustment; However, the concern expressed by the management of the auditees to adjust the misstatements makes the auditors perceive that they have obvious motivation of earnings management, which further significantly improves the tendency of auditors to insist on the audit adjustments. However, the effective audit committee of the auditee has no significant impact on the auditor's audit adjustment decision.
【作者单位】：南开大学商学院;
【基金】：国家自然科学基金项目(70572082)的研究成果之一
【分类号】：F239.4

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