时间压力下的注册会计师判断绩效

时间压力是影响审计判断绩效的重要环境因素之一。心理学中压力与判断绩效之间关系的理论有三种:工作记忆力理论、线索使用理论和应对行为理论。我国审计由于审计市场竞争、客户限期、披露限期以及事务所绩效评价等因素,注册会计师面临着巨大的时间压力。因此,深入研究我国注册会计师在时间压力下的判断绩效具有重要意义。

CPA Judgment Performance under Time Pressure

Time pressure is one of the environmental factors to affect audit judgment performance.In this article,we introduce three theoretical models in psychology to predict relationship of pressure and judgment performance: working memory capacity theory,cue utilization theory and coping behavior theory.We review research of time pressure and audit judgment performance through inquiry and laboratory experiment.Through study of audit environment in China,we find that CPA in China confront huge time pressure,so it has great meaning to research audit judgment performance of CPA under time pressure.