审计判断决策中的框架效应研究

行为审计研究已成为国内外审计判断研究的主流,有两大特点值得关注:第一,采用实验研究的方法;第二,越来越多的引入行为学、心理学理论研究审计判断决策问题。本文引入心理学中的框架效应理论,以库存内部控制体系为实验任务,采用实验研究的方法,对我国注册会计师审计判断决策中的框架效应进行了检验。研究发现,审计人员在进行审计判断决策时会受到框架效应的影响。研究成果丰富了我国审计的研究方法,为审计判断决策中框架效应的检验提供中国环境和审计专业背景下的实验数据。

Research on the Framing Effects in Auditing Judgment and Decision-making

The Research on behavioral audits has become the mainstream of the audit judgment research in China as well abroad,with two features worth noting,i.e.,the use of experimental methods and the constant introduction of behavioral and psychological theories to the study of audit judgment and decision-making.Based on psychological framing effects,this paper probes into the framing effects of the Chinese CPA audit judgment and decision-making with inventory internal control system for an experimental case.The research findings show that the auditors will be affected by the framing effect in audit judgment and decision-making.This research enriches study methodology of domestic auditing and provides experimental data in China context and auditing background for testing framing effect in audit judgment and decision-making.