自我实现预言效应预期、责任与持续经营审计判断——一项实验研究  

Self-fulfilling Prophecy Effect Expectation,Responsibility Pressure and Going-concern Audit Judgment: An Experimental Study

作　　者：聂萍[1] 陈阳[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410079

出　　处：《财经论丛》2016年第5期62-70,共9页Collected Essays on Finance and Economics

基　　金：教育部人文社科基金资助项目(10JYC630184);湖南省创新平台与湖南风险导向基地资助项目(10K011)

摘　　要：本文基于默里的人格理论,利用信念调整模型,通过实验和统计方法研究自我实现预言效应预期这一内在自发性动机、责任压力这一外在引致性动机及其交互作用对持续经营审计判断的影响。研究发现,自我实现预言效应预期导致审计师在持续经营审计判断任务中赋予肯定性证据更多的权重,潜在影响其对公司持续经营能力的判断;而责任压力使得审计师的判断过程更加谨慎、中立,更多地考虑否定性证据,能有效抑制自我实现预言效应对审计判断的不利影响。Based on the personality theory of Murray, this paper makes use of the belief adjustment model, and the ex- periment and statistical methods to study the inner spontaneous motivation of the self-fulfilling prophecy effect expectation, the external motivation of responsibility pressure and their interaction effects on the going-concern audit judgment. The study finds that the self-fulfilling prophecy effect expectation leads the auditors to give positive evidence more weight in the continuous op- eration ability judgment task, which affects their judgment of the continuous operation ability. The responsibility pressure makes the auditors become more cautious and neutral in the judgment process and give negative evidence more attention, which can effectively restrain the negative impact of the self-fulfilling prophecy effects on the audit judgment.

关 键 词：持续经营审计判断 自我实现预言效应 责任压力 信念调整模型 

分 类 号：F239.4[经济管理—会计学]