时间压力、知识异质性与审计团队判断绩效  

Time Pressure,Knowledge Heterogeneity and Judgment Performance of Audit Team

作　　者：李婉丽[1] 仪明金[1] 

机构地区：[1]西安交通大学管理学院,陕西西安710049

出　　处：《审计与经济研究》2012年第1期24-29,共6页Journal of Audit & Economics

基　　金：教育部人文社会科学规划基金项目(09YJA630128)

摘　　要：任务时间限制和团队知识异质性是审计团队作出专业判断的重要约束条件。解释时间压力下知识异质性对审计判断绩效的影响机制以及通过设计情景模拟实验对这一机制进行验证后发现,知识异质性和时间压力都能够显著影响审计判断绩效,时间压力与知识异质性对审计判断绩效存在交互效应,不同程度的时间压力能够改变知识异质性进而影响审计判断绩效的正负方向,而不同程度的知识异质性则能够显著影响时间压力进而影响审计判断绩效的强弱程度。The time constraints of audit assignments and the knowledge heterogeneity of an audit team are the important constraints for an audit team to make a professional judgment. The mechanism of knowledge heterogeneity affecting audit judgment performance is explained in this article, and also verified by devising a situational simulation experiment. The results show that, knowledge het- erogeneity can obviously affect audit judgment performance, while time pressure can also obviously affect audit judgment performance. And effects of interaction between time pressure and knowledge heterogeneity which affect audit judgment performance exist, the influence direction of knowledge heterogeneity affecting audit judgment performance is adjusted by time pressure, the influence level of time pressure affecting audit judgment performance is adjusted by the extent of knowledge heterogeneity.

关 键 词：时间压力 知识异质性 审计判断绩效 审计团队 注册会计师审计 

分 类 号：F239.43[经济管理—会计学]