时间压力、责任与审计判断绩效:一项实验研究

近年来，我国注册会计师面临的时间压力和责任日益增加，而时间压力和责任都是影响审计判断绩效的重要环境因素。本文采用实验研究方法，以我国注册会计师为被试，研究了时间压力和责任对我国注册会计师审计判断绩效的影响。研究发现，时间压力显著降低了注册会计师的审计判断效果，但同时提高了判断加工速度，责任能显著提高审计判断效果但对判断效率和判断加工速度没有显著影响。在高责任的情况下，审计判断效果不受时间压力的影响，高责任抑制了高时问压力带来的审计判断效果下降。

Time Pressure,Accountability and Audit Judgment Performance:An Experimental Study

Audit judgment is a complicated cognitive activity,sensitive to environment.However,many famous researchers conclude that in accounting behavior researches lack the attention to contextual factors.In China time pressure is likely to become an increasingly important environmental factor in auditing and in therefore an important area for future research. When compared with other professions,CPA is more accountable for his action.So in this paper,we examine the effects of two important environmental factors in...