自我损耗对注册会计师职业判断的影响及其缓解机制——基于内控缺陷严重程度评估视角的分析

The Impact of Ego Depletion on Professional Judgment of the Certified Public Accountants and its Mitigation Mechanisms-Analysis from the Perspective of Evaluating the Severity of Internal Control Deficiencies

在识别内部控制缺陷的基础上对其严重程度进行评估和判断,是内部控制审计的关键。本文运用心理学中的自我损耗理论和实验研究方法,分析和检验了内部控制审计中审计师自我损耗对内部控制缺陷严重程度评估的影响。研究发现,自我损耗会降低审计师对内部控制重大缺陷严重程度的评估;进一步地,相比于拥有高自控能力的审计师,当审计师自控能力较低时,自我损耗对审计师内部控制重大缺陷严重程度评估判断的不利影响更加显著。研究还发现,审计师的职业怀疑中介调节了审计师自我损耗与其内部控制缺陷严重程度评估这一职业判断质量之间的关系,而内疚情绪的启动可以在一定程度上缓解自我损耗对审计师重大缺陷严重程度评估判断的不利影响。该研究有助于打开审计师内部控制缺陷严重程度评估这一职业判断过程的黑箱,对于提升内部控制审计质量具有重要的意义。

Evaluating and judging the severity of internal control deficiencies based on their identification is key for internal control auditing.This article applies the theory of ego depletion in psychology and experimental research methods to analyze and test the impact of auditor ego depletion on the severity assessment of internal control deficiencies in internal control auditing.Research has found that ego depletion can reduce auditors'assessment of the severity of significant deficiencies in internal control;Furthermore,compared to auditors with high self-control,when auditors have low self-control,the adverse effect of ego depletion on the assessment and judgment of the severity of significant internal control deficiencies is more pronounced.Research has also found that professional skepticism mediates the relationship between auditor ego depletion and the quality of professional judgment of the severity of internal control deficiencies.The activation of guilt can to some extent alleviate the adverse effect of ego depletion on the assessment and judgment of the severity of significant internal control deficiencies.This study helps to open the black box of the professional judgment process of assessing the severity of internal control deficiencies by auditors,and is of great significance for improving the quality of internal control audits.