道德理论在审计领域的应用:国外实证研究述评

发布时间：2018-05-17 19:18

本文选题：道德发展理论 + 审计师　；参考：《审计与经济研究》2010年06期

【摘要】：独立审计服务质量的不断提高是中国证券市场持续发展的一个重要因素。由于中国正处于发展市场经济的转型期,审计师职业道德缺失和独立性缺失越来越受到人们关注。尽管中国已建立并不断完善审计执业标准与道德规范,但目前国内与审计师道德判断相关的实证研究却少之又少。对审计师道德判断研究有重要影响的道德理论主要有认知发展理论与道德行动理论,将其应用于审计领域的实证研究主要集中在审计师道德决策过程、审计师道德推理及影响等方面,未来研究的方向可探索审计师道德发展与审计教育、中国文化情景下的审计师道德问题。
[Abstract]:The continuous improvement of the quality of independent audit service is an important factor for the sustainable development of China's securities market. As China is in the transition period of developing market economy, people pay more and more attention to the lack of auditor's professional ethics and independence. Although China has established and improved auditing standards and ethics, there are very few empirical studies on auditors' moral judgment in China. The theory of cognitive development and the theory of moral action are the most important moral theories in the research of auditor's moral judgment. The empirical research on the application of the theory in the field of audit is mainly focused on the auditor's moral decision-making process. In the aspects of auditor moral reasoning and influence, the research direction in the future can explore auditor moral development and audit education, and auditors' moral problems in Chinese cultural context.
【作者单位】：南京审计学院中国内部审计发展研究中心;对外经济贸易大学;
【基金】：江苏省教育厅高校哲学社会科学基金项目(09SJB630040)
【分类号】：F239.43

【共引文献】