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框架效应对审计判断的影响 被引量:4

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摘要 本文首先介绍框架效应的内涵并阐述其对行为人决策判断的影响,然后回顾国外文献,提出审计判断与决策中存在框架效应,并提出消除框架效应的方法,最后就框架效应在国内研究中所面临的局限进行总结。
出处 《会计之友》 北大核心 2009年第2期30-31,共2页 Friends of Accounting
基金 西南财经大学创新人才培养基金资助。
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共引文献26

同被引文献55

  • 1张继勋,刘成立,杨明增.中国审计判断质量的实验研究[J].南开管理评论,2006,9(6):45-49. 被引量:25
  • 2杨明增,张继勋.审计判断中的锚定效应研究[J].审计研究,2007(4):43-47. 被引量:34
  • 3Kuhberger A. The influence of framing on risky decisions : a meta-analysis [ J ]. Organizational Behavior & Human Decision Processes. 1998,75:23 - 55.
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  • 7Tversk A, Kahneman D. The framing of decisions and the psychology of choice[J]. Science, 1981,1:453 -458.
  • 8Tversk A, Kahneman D. Rational choice and the framing of decisions [ J ]. Journal of Business, 1986,10:251 - 278.
  • 9Kahneman D, Tversky A. Choice value and frames [ J ]. American Psychologist, 1984,4:341 - 350.
  • 10Tshton R H. An experimental study of internal control judgments [J]. Journal of Accounting Research, 1974 (Spring) : 143 - 157.

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