审计伦理认知水平研究综述与启示

Research Of Auditor's Cognitive Moral Development:Retrospect and Prospect

国外关于审计伦理认知的研究相对成熟,且已积累了较丰富的研究成果,其研究内容涉及伦理认知理论、伦理困境、伦理认知水平测量工具及其影响因素等多方面。目前,我国在此领域的研究相对比较薄弱,且大多采用的是思辨性的规范研究,而结合伦理决策工具展开实证检验研究的文献很少。本文对审计伦理认知领域的文献进行了系统的梳理和简要评述,并结合审计实践,提出了我国在此领域的研究展望,以期为我国审计伦理认知研究提供借鉴和参考。

The foreign research on audit-specific moral reasoning has been quite mature, and has accumulated abundent research results, its research content involves ethical cognitive theory, ethical dilemma, ethical cognitive measurement tools, and the influencing factors of cognitive moral development.At present,the domestic research in this field has just started, and mostly use the method of specification speculative research. and there are rare literatures of empirical research based on the ethical decision-making model.Foreign research results undoubtedly provide a theoretical basis and research methods for the study of auditor's ethics cognition of our country. This paper makes a systematic review of the literature on the field of auditor's cognitive moral development, and puts forward the prospects of this field in our country on the basis of the review.