是认知因素还是动机因素影响了审计人员对证据的态度?——以持续经营能力判断为例

Do Cognitive or Motivational Factors Affect the Auditors' Attitude towards Evidences?——An Experimental Study on Going- Concern Task

客观因素,如证据呈现顺序会导致审计判断偏误,但动机因素是否会影响审计人员对审计证据的态度?本文利用信念调整模型,考察了认知因素和动机因素对审计人员的审计态度的影响,不仅证实了审计人员在持续经营能力判断中的近因效应,而且发现对持续经营不确定审计意见的自我实现预言效应的预期,同样会引发审计判断偏差。

It is generally believed that the objective factors, such as the order of the audit evidences, will induce audit judgment biases. However, questions remain as to whether motivational factors affect the auditor attitude to evidence. By using the belief - adjustment model,the current research tests both cognitive and motivational factors impact on the auditor＇ s attitudetoward evidences. The results indicated that： （1） The subjects exhibit a significant recency effect ; （2） The auditors＇ expectations of self - fulfilling prophe- cy effect do affect their attitudes towards evidence.