审计人员道德决策研究综述
发布时间：2018-12-25 17:45
【摘要】：审计质量的高低依赖于审计人员的道德决策水平。审计人员道德决策研究以科尔伯格道德认知发展理论为基础,汲取社会心理学、认知心理学的研究成果,运用问卷调查法、情景模拟法及实验法等研究方法检验了审计人员道德决策的心理过程及其影响因素。研究基于个体及"角色"存在的个体两个视角,从个体因素和情境因素两个层面对审计人员的道德辨识、道德判断、道德意图、道德行为四阶段的文献加以梳理,试图厘清审计人员道德决策的规律以及未来发展趋向。
[Abstract]:The quality of audit depends on the moral level of auditors. The research of auditors' moral decision is based on Colberg's theory of moral cognitive development, draws on the research results of social psychology and cognitive psychology, and applies the questionnaire method. The research methods of situational simulation and experiment test the psychological process of auditors' moral decision and its influencing factors. Based on the two perspectives of individual and "role", this paper combs the four stages of auditors' moral identification, moral judgment, moral intention and moral behavior from the perspective of individual factors and situational factors. This paper tries to clarify the law of moral decision of auditors and its future development trend.
【作者单位】： 东北大学工商管理学院;辽宁省注册会计师协会;瑞华会计师事务所大连分所;
【基金】：国家自然科学基金青年科学基金项目(项目批准号:71202153) 教育部人文社会科学研究青年基金项目(项目批准号:10YJC630364) 中央高校基本科研业务费专项资金资助项目(项目批准号:N110406010) 中国博士后科学基金资助项目(项目批准号:20110491501)的阶段性研究成果
【分类号】：F239.4
本文编号：2391441
[Abstract]:The quality of audit depends on the moral level of auditors. The research of auditors' moral decision is based on Colberg's theory of moral cognitive development, draws on the research results of social psychology and cognitive psychology, and applies the questionnaire method. The research methods of situational simulation and experiment test the psychological process of auditors' moral decision and its influencing factors. Based on the two perspectives of individual and "role", this paper combs the four stages of auditors' moral identification, moral judgment, moral intention and moral behavior from the perspective of individual factors and situational factors. This paper tries to clarify the law of moral decision of auditors and its future development trend.
【作者单位】： 东北大学工商管理学院;辽宁省注册会计师协会;瑞华会计师事务所大连分所;
【基金】：国家自然科学基金青年科学基金项目(项目批准号:71202153) 教育部人文社会科学研究青年基金项目(项目批准号:10YJC630364) 中央高校基本科研业务费专项资金资助项目(项目批准号:N110406010) 中国博士后科学基金资助项目(项目批准号:20110491501)的阶段性研究成果
【分类号】：F239.4
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