审计伦理判断能力能否通过教育提高——基于审计教育国际化项目的实验研究

Can Auditing Ethical Judgement Capabilities be Improved by Education?——An experimental research based on the Chinese internationalized auditing education project

审计伦理教育是审计教育的核心内容,主要目标是提高受教育者的专业伦理判断能力并改善其伦理行为。本文基于道德认知发展理论及Rest伦理决策四要素模型,借助确定问题测验(Defining Issues Testing)工具,以我国高校审计教育国际化项目为研究背景,采用实验研究的方法检验了遵循国际会计师联合会"国际教育准则第四号(IES 4)—职业价值、道德与态度"的审计伦理教育模式的教学效果。实验结果表明采用"独立式"与"嵌入式"相结合的审计伦理教育模式能显著提高我国审计学生的伦理判断能力,为我国审计与会计伦理教育的可行性和必要性提供了初步的经验证据,为我国审计与会计伦理教育模式的设计提供政策建议。

Auditing ethics is a core element of auditing education, with the aim to improve individual＇ s ethical judgement capabilities and enhance their ethical behaviors. This study selects unique samples from internationalized auditing education project in Chinese universities, which characterized by adopting ethical education framework de- veloped in IFAC＇ s policy paper： International Education Standard 4--Professional Values, Ethics and Attitudes, and empirically examined the effects of the- IES4 compliant ethic education model with an experimental re- search. The results indicate the standing alone ethics course combined with the ethics content pervasively embedded across the accounting curriculum would significantly improve the judgemental students. The study provides primary empirical evidences, as well as policy sugges and internalisation of auditing education in China. capabilities of Chinese auditing tions for auditing ethic educaltion