内部审计师心理契约违背对降低审计质量行为的影响——基于问卷调查实证研究  

A Study of the Effects of Auditors Psychological Contract Violation on Audit Quality Reduction Behavior——An empirical analysis based on questionnaire

作　　者：王士红[1] 

机构地区：[1]南京审计学院审计与会计学院

出　　处：《审计研究》2014年第3期84-90,共7页Auditing Research

基　　金：江苏省教育厅高校哲学社会科学研究项目"审计人员职业忠诚;知识共享及创新效能研究"(项目批准号:2012SJB630043);江苏省博士后基金(项目批准号:1201052C);中国博士后基金(项目批准号:2013M531335)等的支持;国家自然基金(项目批准号:71272097;71173102)等的支持

摘　　要：本研究以我国内部审计师为研究对象,探讨内部审计师心理契约违背对降低审计质量行为的影响,并研究组织认同、职业认同的调节作用。通过对内部审计师进行问卷调查,检验内部审计师心理契约违背对降低审计质量行为的影响以及组织认同感和职业认同感的调节作用。研究发现:组织认同感、职业认同感分别对心理契约违背与审计师降低审计质量行为关系存在调节作用,组织认同感和职业认同感也共同对心理契约违背与审计师降低审计质量行为关系存在调节作用。研究结果有助于组织正确认识内部审计师心理契约违背所带来的不良影响,并采取积极的应对措施避免此类现象发生。The study explores the relationship between psychological contract violation and audit quality reduction behavior on the basis of psychological contract theory and regarding internal auditors as research object. The article, by conducting a survey of internal auditors, makes 502 valid questionnaires regression analysis and structural equa- tion modeling analysis by SPSS16. 0 and AMOS7.0. The purpose is to inspect the effects of auditor psychological contract violation behavior on audit quality reduction behavior and the modulation of organizational identity and pro- fessional identity. The results show that auditors psychological contract violation has a positive influence on the audit quality reduction behavior; organizational identity, professional identity and psychological contract violation have effects on the auditors reducing audit quality behavior interacted, organizational identity, professional identity play the moderating role between the psychological contract violation and audit quality reduction behavior.

关 键 词：心理契约 审计质量 组织认同 职业认同 

分 类 号：F272.92[经济管理—企业管理] F239.45[经济管理—国民经济]