时间压力、责任与审计判断绩效:一项实验研究  

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

作　　者：刘成立[1] 张继勋[2] 

机构地区：[1]青岛理工大学商学院 [2]南开大学商学院

出　　处：《中国会计评论》2008年第4期405-424,共20页China Accounting Review

基　　金：国家自然科学基金项目(70572082)的资助。

摘　　要：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,高责任抑制了高时间压力带来的审计判断效果下降。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 re- search. 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 audit, time pressure and accountability on audit judgment performance. We use experimental approach to examine the effects of time pressure and accountability on audit judgment performance. The experimental style is between-subjects design, time pressure and accountability are manipulaied in a 2 × 2 factorial design. The task chosen for this research is a facsimile partial inventory year-end details test of a large manufacturing client, including finished goods inventory and inventory reserve valuation and completeness. 72 auditors attending to new professional standards and professional judgment training session, coming from a large auditing firm which has qualification to audit listed companies participate in this experiment. This paper is organized as follows. Part 1 is an overall introduction. Part 2 is about literature review, it backdates the literatures of time pressure, accountability and judgment in psychology and audit. Part 3 describes the tests of the hypotheses. Part 4 presents details of the experimental method. Part 5 is the analyses and describes the results. Part 6 concludes the paper with the implications, limitations of the research. The experimental results indicate that （1） Audit effectiveness decreases with increasing time pressure, but audit efficiency is not significantly different between low and high time pressure; （2） Audit effectiveness increases with increasing accountability, but audit efficiency is not significantly different between low and high accountabilit

关 键 词：时间压力 责任 审计判断绩效 

分 类 号：F239.4[经济管理—会计学]