不确定性环境下会计稳健性对审计收费、审计意见的影响

发布时间：2018-04-14 02:30

本文选题：环境不确定 + 会计稳健性　；参考：《审计研究》2015年01期

【摘要】：审计意见如何形成是会计学界关注的重要问题。本文运用我国上市公司的数据,研究了环境不确定条件下审计意见的决策过程是否受到锚定效应的影响。研究发现,在环境不确定性高的公司中,上期会计稳健性能显著降低审计费用;同时,环境不确定性高的公司中,上期会计稳健性与当期非标准审计意见出具的概率显著负相关,而当期会计稳健性与非标意见出具的概率不相关,这说明审计师的决策过程存在明显的锚定效应,导致环境不确定性高的情况下审计意见的出具更倾向于审计师对公司上期的印象。本文对于理解审计师决策中的锚定效应以及预防其判断偏误具有借鉴意义。
[Abstract]:How to form the audit opinion is an important issue that the accounting profession pays close attention to.Based on the data of listed companies in China, this paper studies whether the decision-making process of audit opinions is influenced by anchoring effect under uncertain environment.The study found that in companies with high environmental uncertainty, the performance of accounting conservatism in the previous period significantly reduced the audit costs; at the same time, in companies with high environmental uncertainty,The accounting conservatism of the previous period is negatively correlated with the probability of the current non-standard audit opinion, but the current accounting conservatism is not related to the probability of the non-standard opinion, which indicates that there is a significant anchoring effect in the auditor's decision-making process.In the case of high environmental uncertainty, the audit opinion is more inclined to the auditor's impression of the prior period.This paper is useful for understanding the anchoring effect of auditor decision and preventing judgment bias.
【作者单位】：北京第二外国语学院国际商学院;
【基金】：国家社会科学基金项目(项目批准号:14BGL183) 国家自然科学基金项目(项目批准号:71202170) 北京市属高等学校高层次人才引进与培养计划项目的阶段性成果
【分类号】：F239.4;F275

【参考文献】