会计专业判断的跨情境不一致性:经验检验  

Cross-Situational Inconsistency of Accounting Judgment： An Empirical Test

作　　者：吴溪[1] 罗乐[2] 

机构地区：[1]中央财经大学会计学院 [2]北京大学光华管理学院

出　　处：《中国会计评论》2013年第3期237-254,共18页China Accounting Review

基　　金：教育部新世纪优秀人才支特计划(NCET-11-0754);北京市“会计学专业群(改革试点)”项目;中央财经大学青年科研创新团队“实证会计与审计”项目;中央财经大学校级2011协同创新项目;注册会计师行业发展”以及中央财经大学“211工程”重点学科建设项目资助

摘　　要：根据人格心理学领域的观点，个体行为同时受到个体内部存在的自我统一性动机和适应环境要求动机的影响。本文的实验证据显示，当受试者设想自己处于会计信息编制者的角色时，显著倾向于审计师客户冲突中的客户一方；当受试者设想自己处于会计信息鉴证方的角色时，则显著倾向于冲突中的审计师一方。这意味着对于会计专业判断行为，在同一个体内部，因担当不同角色而适应环境要求的动机总体上压过了自我统一的动机，从而该个体表现出明显的跨情境不一致性。本文证据拓展了以往对会计专业判断特征的认识，对理解会计标准在现实中的执行具有重要含义，同时也有助于理解对审计师工作的评价过程和特征。Objective assessment of auditor＇s work helps to improve audit quality and the environment of public accounting profession. The assessment of auditor＇s work often involves peer auditors and external parties such as regulators, investors, and the common public. Dur- ing an audit, the auditor and the client management may have different judgments about the same accounting issue, which could be resolved through negotiation （Gibbins et al., 2001）. The third party, however, need to make his/her own judgment to assess the auditor＇s work. Standard setters and regulators normally require the accounting standards being interpre- ted and applied consistently among accounting and auditing practitioners. This suggests that such interpretations and judgments should be consistent both among individuals and within each individual （either as an auditor, a client manager, or a third-party assessor）. Specifical- ly, an underlying assumption is that each individual has his/her very own judgment given an accounting issue. In prior accounting judgment literature, researchers have attemlSted to understand the differences in accounting judgments and attributed such differences to cross-sectional differ- ences in cognitive ability, knowledge, environment, incentive, and personality（Libby and Luft, 1993; Smith, 1999; Nelson and Tan, 2005）. For the same individual, the literature also suggests that the judgment is quite stable over time （Ashton, 1974）. However, the evidence is confined to judgments made by individuals acting in a single role （e. g. , an auditor）. It is not known whether the conclusion holds if an individual makes judgments across situations （or even confrontational roles）. In personality psychology, it is one of the most hotly debated topics that whether an individual＇s personality is consistent over time or across situations （Figueredo et al. , 2005, p. 858）. There are two incentives inside an individual, i. e. , inner consistency and situational adaptation; while the external

关 键 词：人格特征 跨情境不一致性 会计专业判断 审计师 客户 冲突 

分 类 号：F230[经济管理—会计学]