道德理论在审计领域的应用:国外实证研究述评  

Moral Theory Application in Auditing: A Review of Empirical Research Abroad

作　　者：剧杰[1] 施建军[2] 殷丽丽[1] 

机构地区：[1]南京审计学院中国内部审计发展研究中心,江苏南京211815 [2]对外经济贸易大学,北京100029

出　　处：《审计与经济研究》2010年第6期31-36,共6页Journal of Audit & Economics

基　　金：江苏省教育厅高校哲学社会科学基金项目(09SJB630040)

摘　　要：独立审计服务质量的不断提高是中国证券市场持续发展的一个重要因素。由于中国正处于发展市场经济的转型期,审计师职业道德缺失和独立性缺失越来越受到人们关注。尽管中国已建立并不断完善审计执业标准与道德规范,但目前国内与审计师道德判断相关的实证研究却少之又少。对审计师道德判断研究有重要影响的道德理论主要有认知发展理论与道德行动理论,将其应用于审计领域的实证研究主要集中在审计师道德决策过程、审计师道德推理及影响等方面,未来研究的方向可探索审计师道德发展与审计教育、中国文化情景下的审计师道德问题。The ever-improving quality of independent auditing service is one of the most important factors of sustainable development of China securities markets.China now,however,is in the transitional period of its economic development,the issue of auditors＇ professional and moral deficiency arouses much concern.This paper begins with moral theory ,mainly the cognition development theory and moral action theory,which has an important effect on auditors＇ ethical decision making,then reviews empirical research abroad of the application moral theory to auditing ,with the focus on auditor moral decision making and auditors moral inference and its effect,and finally suggests for future studies such as auditor moral development,auditing education,auditor moral question under the context of Chinese culture.

关 键 词：道德发展理论 审计师 道德判断 

分 类 号：F239.43[经济管理—会计学]