浅析心理因素对审计独立性的影响

审计独立性是社会审计的灵魂,是高质量审计效果的必要条件。然而,遗憾的是,在实际审计实务中碍于市场环境、法律制度等客观因素及审计相关方等主观因素,会在一定程度上影响审计独立性,损害审计作为"经济卫士"的形象。本文试图运用心理学的相关知识来分析审计师在实务操作中的情况,着眼于个体,以提高审计独立性。     

大学生目标设置与选择的影响因素探析

目标是主观规划,对人的行为具有导向作用。大学生目标设置与选择既要在自己能力范围之内,又要使目标具有一定的高度和实现难度。深入分析影响大学生目标设置与选择的客观因素,主要有社会生活环境的影响、学校教育的影响、家庭因素的影响和同辈群体的影响等,主观因素主要有性格因素的影响、情感因素的影响和认知因素的影响。     

后危机时代我国政府审计风险研究

一、政府审计风险原因分析审计风险是指审计师对含有重要错误的财务报表表示不恰当审计意见的风险。造成我国政府审计风险的主要原因可分为客观因素和主观因素两个方面。客观因素是指审计人员无法控制的,在政府审计工作之前就已经客观存在的因素。主要包括:一是我国政府审计独立性不强。我国当前的政府审计机     

如何提高审计专业人员的工作能力

作为从事国家审计工作的主体,审计专业人员具备的工作能力对审计监督职责的履行程度具有决定性影响。本文基于能力的研究文献,并结合审计工作特性,对审计专业人员的工作能力进行科学界定。并从审计专业人员工作能力的基本构成要素、总体分类、能力维度和具体能力内容四个角度,将审计专业人员工作能力的本质展现出来,明确了提高审计专业人员工作能力的方向。立足于教育培训、实践锻炼和自主学习三种途径,针对审计专业人员工作能力的元能力维度、价值观、品质和特质能力维度、调控情感能力维度、行为能力维度和知识和技能维度下的的具体能力内容,分别提出提高审计专业人员工作能力的措施。     

现场审计软件的应用及评价

一、现场审计软件概述现场审计软件是审计软件的一种类型,主要是指审计人员在审计一线进行审计作业时应用的软件。它包括项目管理、数据准备、审计向导、审计实施、审计终结和系统管理等方面的内容。现场审计软件规避了传统审计手段的不足之处,使审计工作更加科学、客观,避免了完全依靠审计人员的专业判断和审计经验等主观因素带来的影响,它在数据管理方面具有以下两个特点:     

内部审计质量影响与提升途径

内部审计旨在改善企业运营并创造价值,内部审计质量的衡量不再仅专注于外部审计师视角,也更注重治理结构中其他利益相关者的预期。在复杂多变的商业环境中内部审计提供价值的能力与其质量息息相关。本文基于国内外学者的理论分析和经验研究,分别讨论了内部审计部门独立性、审计人员专业能力、内部审计运行及评价机制等影响内部审计质量的因素,并从内部审计战略定位、引入创新意识、提升审计人员技能以及运用数字化技术方法等方面提出相关建议。     

论建设工程全过程审计人员素质

工程全过程审计人员素质包括思想政治素质、职业道德素质、科学文化素质、专业技能素质和身心素质.目前工程审计人员现有素质还存在知识结构单一、综合分析能力欠佳,现代审计手段掌握不够、审计方式落后,工程审计专业人员年龄老化、数量相对不足,审计理念滞后,缺乏创新精神.其原因是传统内部审计文化环境制约、建设工程跟踪审计市场不健全、...     

青少年犯罪的家庭影响浅析

从20世纪80年代以来,我国青少年犯罪一直居高不下,不能不引起人们的高度重视。青少年犯罪是一种社会现象,情况复杂,造成青少年犯罪的原因也是多方面的,青少年犯罪是在家庭、学校、社会等客观因素与青少年自身的人格特征、情绪情感、个性等主观因素影响的相互作用下慢慢形成的。其中,家庭是一个人生活和成长的首要场所,直接决定和影响未成年人是否能健康成长。因此,家庭环境不良、家庭教育方法不当及家庭管理不当等负面影响是导致青少年犯罪的一个直接的,重要的客观因素。     

内部审计能使企业社会责任表现更佳吗?——质量与效率双重视角

基于质量与效率双重视角,本文检验并分析了内部审计对企业社会责任的影响机制。实证结果表明：内部审计质量可以提高企业社会责任表现,但内部审计效率却与之相反。机制检验发现,管理层过度自信和信息透明度是内部审计影响企业社会责任的潜在渠道,同时内部审计质量能够增强社会责任对企业长期价值的提升作用。基于经济规模和企业内外治理机制的异质性分析表明,企业资源禀赋越强、宏观经济环境越好、董事财会经历越丰富和投资者关注度越高,内部审计质量对企业社会责任表现的提升效应越显著。研究结论补充了内部审计对企业社会责任内在影响机制的经验证据,对提升企业社会责任具有重要的管理启示和实践价值。     

完善精神文明建设导向示范机制

在现阶段,面对社会价值取向多元化的格局,审计机关在精神文明建设中进一步完善导向示范机制,显得尤为重要。 　　一、切实发挥科学理论的先导作用 　　在社会主义精神文明建设中,审计人员内在素质和文明程度的提高,只有通过思想深处的自我认知才能实现。因此,我们必须依靠长期的思想政治工作,通过反复宣传、教育和引导,用科学的理论武装头脑,充分体现和切实发挥理论的先导作用。 　　在发展市场经济的条件下,审计人员对许多事物的看法相当活跃而又比较混乱,这需要坚持用邓小平理论来统一人们的认识,使审计人员明确应该树立什么…     

The turnover intentions of information systems auditors

The turnover rate of Information Systems auditors is an emerging problem for the profession. In his study of factors affecting resource allocations to Information Systems Audit departments, Lucy [Lucy, R.F. Factors affecting information systems audit resource allocation decisions. Thesis, The University of Texas, Arlington, 1998.] found that the average Information Systems (IS) auditor has four years of IS Audit experience. Dunmore [Dunmore D.B. Farewell to the information systems audit profession. Internal Auditor 1989; February:42–48.] argues that this high turnover of IS auditors will limit systems audit knowledge. Unlike prior research investigating turnover intentions of IS auditors, this study specifically includes factors that reflect the higher level needs of IS audit professionals. The need to satisfy personal and professional growth exerts a particularly strong influence on IS auditors' turnover intentions. Further, our study confirms that IS auditors' share similar characteristics to other IS professionals rather than with general accountants and auditors. Organizations wanting to retain their IS auditors should provide regular opportunities for their IS auditors to satisfy their personal growth needs.     

The Development of Specialist Industry Knowledge in Government Auditing

Government auditors play an important role in overseeing public agencies, yet there is little understanding of the types of knowledge that specialist industry auditors require in this environment and how this knowledge is acquired. This study develops a portfolio of knowledge items that various sources have suggested are important for industry-specialist auditors. It was found that the items perceived to be of greatest importance to government auditors were contained under the broad knowledge categories of "accounting", "auditing", and "entity-specific factors". Most of the specialised knowledge is acquired on the job, although some of this knowledge may be better acquired through formal training.     

上山下乡经历与家庭风险金融资产投资——基于断点回归的证据

本文使用中国家庭追踪调查(CFPS)2010年家庭和个人层面数据,考察了户主的上山下乡经历对于家庭风险金融资产投资决策的影响。结果表明,上山下乡经历显著提高了家庭对于股票及广义风险金融资产的投资概率和投资规模。机制分析表明,此经历主要通过提升家庭投资的风险偏好和投资能力来影响家庭的风险金融资产投资。分样本讨论结果表明,上山下乡经历对家庭风险金融投资产生的正向影响在高人力资本、高收入和高社会资本群体中更为显著。     

Effect of international working experience of individual auditors on audit quality: Evidence from China

This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for endogeneity. Chief financial officers with international experience are more conservative in the client company of their auditors who have international working experience. Further, reviewer partners with international working experience provide better audit quality in terms of low accruals, less below‐the‐line items, and less audit reporting aggressiveness, while engagement partners with international working experience require high audit fees. Moreover, financial reports signed by auditors with international working experience significantly increase analyst forecast accuracy and decrease analyst forecast dispersion. Our results are robust to different specifications and alternative measures. Overall, this paper highlights the importance of human capital and provides direct evidence on how auditors with international working experience use their knowledge and audit skills in emerging markets.     

国家审计人员心理契约、工作满意度与知识共享行为

在知识经济的时代,知识成为组织提升核心竞争力的主要因素。本文基于文献研究提出了国家审计人员心理契约与知识共享行为的关系以及影响这种关系的工作满意度的假设。根据315份问卷的实证研究发现,心理契约与审计人员知识共享行为显著正相关;心理契约与审计人员工作满意度显著正相关;工作满意度与审计人员知识共享行为显著正相关;工作满意度在心理契约与审计人员知识共享行为关系中起部分中介作用。研究结论对于国家审计机关识别审计人员的心理需求,提高工作满意度,促进知识共享有重要的理论意义与实践价值。     

The influence of litigation risk and internal audit source on reliance decisions

External auditor reliance on the work of internal auditors in an integrated audit of the financial statements and internal control is an important audit planning procedure that can impact audit efficiency and effectiveness. The purpose of this study is to examine how perceived auditor litigation risk and internal audit source affect external auditors' reliance decisions in an integrated audit environment under varying levels of risk of material misstatement. In an experimental study using 89 practicing Big 4 auditors, this study finds that auditors who perceive low litigation risk from placing reliance on the work of internal auditors will rely more on outsourced internal auditors than in-house internal auditors. The results also show that auditors' reliance decisions are sensitive to the level of account risk consistent with the risk-based approach to the integrated audit encouraged by the PCAOB.     

An Empirical Investigation of the Interface Between Internal and External Auditors

Professional standards place specific responsibilities on auditors for the discovery of material mis-statements in reports of corporate financial performance. Certain factors have been shown to increase the likelihood of fraudulent financial reporting. One warning sign is the potentially pervasive effect of a weak internal control environment consistent with a weak internal audit group. This study investigates the impact of internal audit department quality differences on auditors ‘willingness to place reliance on the work performed by internal auditors. The study also gives consideration to auditors’ recent experiences with material errors and irregularities and examines the influence of two previously untested individual auditor differences on audit judgment decisions: (1) conflict management style and (2) perception of internal/external auditor communication barriers. The results indicate that auditors attend to internal audit department quality differences and that individual auditor differences exhibit significant influence over auditor judgments. Implications for audit practice are considered and directions for future research are suggested.     

THE IMPACT OF THE FINANCIAL REPORTING REVIEW PANEL ON ASPECTS OF THE INDEPENDENCE OF AUDITORS AND THEIR ATTITUDES TO COMPLIANCE IN THE UK

The UK Financial Reporting Review Panel (FRRP) enforces the regulatory framework for larger companies and requires companies to restate non-compliant accounts. It is authorized to deal with directors but not auditors. Recent UK based research indicates a belief that the FRRP's activities have enhanced auditor independence and changed attitudes to accounting compliance. Defective accounts indicate a lack of audit quality as the auditor must have failed to detect and/or prevent the deficiency. By analysis of fifteen semi-structured interviews with finance directors and audit firm partners with experience of an FRRP inquiry, and by review of publicly available information, the impact of the FRRP on some aspects of audit quality is sought. The FRRP is found to have motivated auditors to improve accounting compliance by increasing the possibility of some errors being exposed. It is also found to have enhanced the independence of auditors at the pre-conventional level of ethical cognition as identified by Ponemon and Gabhart (1990), by changing the cost-benefit for auditors of permitting non-compliance. FRRP inquiries cause auditors to incur non-recoverable costs, can undermine the auditor–client relationship and increase the risk of client loss. Personal embarrassment, possible career damage and the risk of an ICAEW disciplinary inquiry arise for the audit partner. The FRRP is found to provide auditors with an additional negotiating tool in dealing with directors, thus making in easier for auditors at the conventional and post conventional level of ethical cognition to prevent non-compliance. Direct evidence is, therefore, found that the FRRP's activities have provided incentives for all auditors to focus more on accounting compliance (at least for items visible from an inspection of the accounts) and have provided incentives and mechanisms for auditors at lower levels of ethical cognition to be independent.     

The differences in perception of radiological risks: lay people versus new and experienced employees in the nuclear sector

This paper studies the differences in perception of two radiological risks – an accident at a nuclear installation and medical X-rays – between four different groups: the general population without (1) and with experience related to radiological risks (2), new employees (3) and professionally exposed people (4) in the nuclear sector. More precisely, this study determines if differences in risk perception can be explained by the level of experiences with ionizing radiation, the knowledge level about radiological risks, the confidence in authorities, the attitude towards nuclear energy, the trust in a management of nuclear installations, gender and age. The data are gathered using computer assisted personal interviews based on the SCK-CEN Barometer of the Belgian Nuclear Research Centre. The relations between risk perception and the independent variables are tested with linear regression analysis. The risk perception of both risks differs significantly between the four population groups. The professionally exposed people and the new employees in the nuclear sector have a significant higher risk perception for medical X-rays compared to the risk for an accident at a nuclear installation. For the general population without experience, it was just the opposite. The general population with experience does not have a significant difference in risk perception between the two radiological risks. Level of experiences with ionizing radiation is determined as an important variable; people have a lower perception of radiological risks when they have higher experiences with risk.     

Effect of different types of feedback on the level of auditors' configural information processing

Previous audit judgement research has emphasized the importance of auditors processing information configurally (i.e. jointly considering the impact of different cues). This paper examines the impact of four different forms of feedback (outcome, task properties, cognitive and combined) on increasing the extent of configural information processing by auditors. We find that task properties, cognitive and combined (task properties plus cognitive) feedback all lead to increased configural information processing. There is no impact of outcome feedback. We also find that the extent of configural processing is positively associated with our measure of judgement performance. We discuss the implications of the results for audit firms.