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组织公正、权力层级对内部审计师举报的影响——基于调研证据的分析

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摘要 当前,业界及学界尚鲜有研究直接考察影响审计师举报企业财务报告欺诈行为的因素。对此,本文应用调查研究法,以同内部审计环境相关的组织公正和权力层级为自变量,通过被调查对象在面对财务报表舞弊时的反应,获取分析数据,进而验证组织公正和权力层级这两个因素对内部审计师举报行为的影响,并提出相关建议。
作者 张道臣
出处 《企业改革与管理》 2023年第1期145-147,共3页 Enterprise Reform and Management
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