| 审计伦理测量及中美大学会计专业学生审计伦理水平的比较 |
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| 引用本文： | 苏文兵,周齐武,丹蒙·弗莱明,王兵.审计伦理测量及中美大学会计专业学生审计伦理水平的比较[J].审计与经济研究,2011,26(6). |
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| 作者姓名： | 苏文兵 周齐武 丹蒙·弗莱明 王兵 |
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| 作者单位： | 1. 南京大学会计与财务研究院,江苏南京,210093
2. 美国圣地亚哥大学会计学院,圣地亚哥92182 |
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| 摘 要： | 采用一种基于审计案例的测量工具,首次实证调查和测试中国会计专业学生的审计伦理水平。结果发现,中国大陆地区大二、大三和大四会计专业学生在审计伦理方面没有显著差异,但总体水平比美国和中国台湾的大四会计专业学生低一些,而中国台湾学生与美国学生没有显著差异,这应引起中国大陆会计教育界和政府主管部门的关注。
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| 关 键 词： | 审计伦理 职业判断 会计专业学生 审计人员 会计教育 文化环境 |
Audit Ethical Measurement and A Comparison between China and US Accounting Students in Audit-Specific Ethical Reasoning |
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| SU Wenbing,ZHOU Qiwu,Damon M. FLEMING,WANG Bing.Audit Ethical Measurement and A Comparison between China and US Accounting Students in Audit-Specific Ethical Reasoning[J].Economy & Audit Study,2011,26(6). |
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| Authors: | SU Wenbing ZHOU Qiwu Damon M FLEMING WANG Bing |
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| Institution: | SU Wenbing1,ZHOU Qiwu2,Damon M.FLEMING2,WANG Bing1(1.Institute of Accounting and Finance,Nanjing University,Nanjing 210093,China,School of Accountancy,2.San Diego State University,San Diego 92182,USA) |
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| Abstract: | This study uses audit case-based instrument to investigate the level of audit-specific ethical reasoning among Chinese students and auditors.Ethical reasoning has a great influence on professional judgment,while professional judgment will influence the audit quality.That's why we do the survey and the examination.We find that there are no significant differences among China mainland's sophomores,junior and senior students on audit-specific ethical reasoning.Chinese students' level of ethical reasoning is si... |
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| Keywords: | audit-specific ethical reasoning professional judgment accounting students auditors accounting education cultural environment |
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