动机因素与审计人员道德决策路径选择的关系研究

发布时间：2018-01-05 18:42

本文关键词：动机因素与审计人员道德决策路径选择的关系研究　出处：《东北大学》2013年硕士论文　论文类型：学位论文

【摘要】：会计师事务所作为独立的第三方对上市公司的财务报告进行审计并提交审计报告,由于审计报告的真实性涉及到众多利益集体的关注,审计人员的决策行为实质上是一种道德决策行为。以往关于道德决策的研究主要关注决策过程中的道德判断、意图和行为阶段,而忽略了决策者是否有意愿和能力识别道德问题这一关键点。个体的决策行为开始于对情景的认知,若审计人员不能识别出情景中的道德问题,则不会启动道德决策推理过程,那么讨论审计人员的道德判断和行为意图就变得毫无依据,因此关于第一阶段(道德认知)的研究不仅有助于丰富审计决策行为理论,而且有助于会计师事务所找出影响道德认知的关键因素及其前因变量。研究基于道德决策的认知精加工模型,在审计环境下构建了审计人员决策路径选择的理论框架,根据审计工作的特殊性,选择了影响审计人员认知投入的动机因素(解释责任、任务自我关联和道德强度)作为前因变量,目的是探究动机因素与认知投入的关系以及审计人员的认知投入对道德认知及后续路径选择的影响。研究采用调查问卷法,对收集的数据运用SPSS17.0进行分析和假设检验,研究结果显示：(1)解释责任对审计人员的认知投入影响显著；(2)任务自我关联和道德强度与审计人员的认知投入显著正相关；(3)解释责任、任务自我关联和道德强度间的交互作用对认知投入的影响不显著；(4)审计人员的认知投入能够预测其道德认知的可能性,认知投入越多,审计人员识别道德问题的可能性越大,从而启动道德决策路径,更易产生道德行为；相反,认知投入较少时,审计人员会启动一般决策路径进行决策判断。根据本文的研究结果,提出以下建议：(1)会计师事务所引入注册会计师执业责任鉴定机制,明确业务质量控制责任,采用以绩效为基础的激励机制；(2)优化审计人员继续教育的培训形式,引入道德强度的情景案例,提升审计人员的道德敏感性,培育以质量为导向的执业文化,综合提高审计人员的认知投入,从而提高审计工作的质量和公信力。
[Abstract]:The accounting firm as an independent third party audit of the listed company's financial report and submit the audit report, due to the authenticity of the audit report involves many interest collective attention, decision-making behavior of auditors essence is a kind of moral decision-making behavior. Previous studies mainly focus on the decision about the moral decision in the process of moral judgment, intention and the behavior stage, while ignoring the decision whether they have the willingness and ability of the key identifying moral problems. Individual decision-making behavior begins to situational cognition, if the auditor cannot identify the moral problems in scene, will not start moral decision reasoning process, then discuss the auditor's moral judgment and behavior intention there would be no basis, so on the first stage (moral cognition) study not only helps enrich the audit decision behavior theory, but also help accounting Firm to find out the key factors affecting the moral cognition and its antecedents. Research on cognitive elaboration model of ethical decision making based on the audit environment builds a theoretical framework for selecting auditors decision-making path, according to the particularity of the audit work, the impacts of auditor cognitive motivation of investment factors (accountability, and task self related moral strength) as the antecedent variables, to explore the relationship between motivation factors and cognitive engagement and auditor cognitive engagement effect on the choice of moral cognition and the subsequent path. The research used the questionnaire method, the collected data were analyzed by SPSS17.0 and hypothesis test. The research results show that: (1) explain the responsibility cognition of audit staff the investment effect is significant; (2) task self related and moral strength and auditor cognitive engagement is positively related; (3) to explain the responsibility of the task The interaction of self correlation and moral strength has no significant effect on cognitive engagement; (4) the possibility of auditor cognitive engagement can predict moral cognition, cognitive engagement more possibility of auditors greater recognition of moral problems, thus starting the moral decision path, more prone to moral behavior; on the contrary, less cognitive engagement when the auditors will start the general decision-making path decision. According to the results of this study, put forward the following suggestions: (1) the introduction of CPA CPA responsibility appraisal mechanism, clear business responsibility for quality control, the incentive mechanism of performance based; (2) the optimization of continuing education audit personnel training form. The introduction of moral intensity scenarios, to enhance the moral sensitivity of auditors, to cultivate quality oriented cultural practice, comprehensive improve audit staff cognitive investment In order to improve the quality and credibility of the audit work.

【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.22

【相似文献】