审计信息化程度影响审计师职业道德决策过程吗

Does the Degree of Audit Informatization Affect the Decision-Making Process of Auditors’ Professional Ethics?

越来越多的会计师事务所在执业时大量利用信息技术,这不仅提高了审计效率,还影响了审计师的职业道德决策过程。本文探讨了审计信息化程度对道德强度与道德决策模型间关系的影响。研究表明,审计信息化程度可以调增道德强度和道德认识以及道德强度和道德判断之间的关系,而未调节道德强度与道德意图间的关系。分组检验发现,在更爱惜声誉的四大会计师事务所组、40岁以下审计师组、项目经理及合伙人组中,审计信息化程度又进一步显著增加道德强度与道德意图之间的关系。

More and more accounting firms make extensive use of information technology in practice,which not only improves the audit efficiency,but also affects the auditor’s professional ethics decision-making process.This paper discusses the impact of inaudit formatization on the relationship between moral intensity and moral decision-making model.The research shows that the degree of audit informatization can increase the relationship between moral intensity and moral recognize,as well as the relationship between moral intensity and moral judgment,but not the relationship between moral intensity and moral intention.The group test found that among the big four accounting firms,auditors under the age of 40,project managers and partners who cherish their reputation,the degree of audit informatization further significantly increased the relationship between moral intensity and moral intention.