前景理论的职务舞弊行为决策  

Occupational Fraud Decision-Making Based on Prospect Theory

作　　者：陈艳[1] 刘欣远[1] 

机构地区：[1]东北财经大学会计学院,大连116023

出　　处：《北京理工大学学报（社会科学版）》2012年第3期9-17,共9页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：教育部人文社会科学基金资助项目"基于行为经济学的会计舞弊形成机理及控制策略研究"(11YJA630007)

摘　　要：以前景理论为决策模型,以认知偏差为切入点,重点分析职务舞弊决策过程中,主观影响因素即认知偏差对舞弊决策模型的价值函数与权重函数的作用机理;以问卷调查的形式对企业管理者、一般财务从业者以及未来财务从业者的职务舞弊倾向进行调查统计分析。结果表明:锚定与调整偏差、可得性偏差、代表性偏差和过度自信会加大行为人的舞弊倾向;相较于已从业人员,认知偏差对于未来财务从业者具有更大的影响,尤其是对权重函数的影响方面更为显著。The thesis analyzes the mechanism of fraud decision-making on the foundation of prospect theory and cognitive bias, using questionnaire survey to investigate fraud tendency ,the respondents including managers of the organization ,financial workers and students who will be engaged in such kind of work. The outcome of statistical analysis makes it clear that the four types of cognitive bias （anchor and adjustment, availability, representative, and over confidence） will strengthen decision-maker＇ s tendency of fraud;In comparison with the respondents who have already engaged in work,cognitive bias have more effect on student respondents, especially on the aspect of weighting function.

关 键 词：职务舞弊 前景理论 认知偏差 行为决策 舞弊倾向 

分 类 号：F231.6[经济管理—会计学]