经验对审计判断中锚定效应的影响

Experience Effect on the Anchoring Effect in Audit Judgment

认知心理学的信息加工理论认为,在不确定性状态下进行判断时,人们最常用的策略是锚定与调整启发法,该策略容易导锚定效应和判断调整不充分偏误的发生。本文以我国会计师事务所审计执业人员为被试,采用实验的方法检验了审计经验对锚定效应及判断调整不充分偏误的影响。研究结果表明,审计经验对锚定效应及其偏误产生了明显的影响,与高经验水平审计人员相比,低经验水平审计人员更容易发生锚定效应和判断调整不充分的偏误。

The information processing theory of cognitive psychology argues that the anchoring and adjustment heuristic is the most prevalent heuristic judgment strategy under uncertainty, and it may produce anchoring effect and insufficient adjustment bias. Experience effect on anchoring and its bias in audit judgment, is tested by the experiment in the context of Chinese CPAs. The ＇experimental results indicate that auditing experience hae a significant effect on the anchoring and its bias, and compared with high-experienced auditors, low-experienced auditors be more likely to exhibit anchoring effect and insufficient adjustment bias.