摘要
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.
出处
《应用心理学》
CSSCI
2013年第2期171-176,共6页
Chinese Journal of Applied Psychology
基金
国家社科基金重点项目(13AGL002)
浙江省自然科学基金项目(LY13G020005)
关键词
信念调整模型
近因效应
自我实现预言
持续经营能力判断
belief - adjustment model, recencyeffect, self - fulfilling prophecy, going - concern e-valuation