会计师事务所运营效率影响因素研究——基于注册会计师级别的实验证据

A Test of Chinese CPA's Moral Judgment Ability——Based on experimental evidence of CPA's different ranks

职业道德是审计职业生存发展的基石。本文基于心理学理论,采用实验研究方法,分析和检验了我国会计师事务所注册会计师级别、注册会计师性别与注册会计师道德判断能力的关系。研究发现,高级别注册会计师的道德判断能力显著高于低级别注册会计师的道德判断能力,即合伙人的道德判断能力显著高于审计经理的道德判断能力;注册会计师的性别对注册会计师道德判断能力的影响不显著。此外,本文还比较了我国注册会计师和美国同级别注册会计师的道德判断能力。

Ethics are the cornerstone of survival and development of the audit profession. Based on psychological theory,this study examines the relationship between Chinese CPA＇s rank, gender and CPA＇s moral judgment ability in an experiment. Several results are noted. First, audit partners have significantly higher moral Judgment ability than managers in Chinese CPA firms. Second, the average moral Judgment ability is similar for male and female CPAs, re- gardless of CPAs＇ rank. Finally, Chinese CPAs are compared with their U. S. counterparts of the same rank in terms of moral Judgment ability.