决策策略、经验对审计判断偏误中时近效应的影响  

Linking Decision-making Strategies to the Influence of Auditors' Experience on Contiguity Effect:A Study on Audit Judgment Biases

作　　者：刘桂良[1] 席猛[1] 

机构地区：[1]湖南大学工商管理学院,湖南长沙410082

出　　处：《审计与经济研究》2017年第6期22-30,共9页Journal of Audit & Economics

基　　金：湖南省社会科学基金项目(2014353)

摘　　要：结合行为决策学相关理论,采用实验的方法,利用调节定向以启动审计人员不同的决策策略偏好,检验了审计人员的决策策略、经验对审计判断偏误中时近效应的影响。实验结果表明:在复杂的审计判断任务中,理性决策相比直觉决策更能避免时近效应的产生;同时经验会调节决策策略对时近效应的影响,低经验的审计人员采用理性决策更能避免时近效应,而高经验的审计人员采用直觉或理性决策均不产生时近效应,采用直觉决策做出的判断相对稳定。审计团队的经验分享、会计师事务所的质量督导、风险控制能有效抑制审计判断的时近效应,提高审计判断质量。Based on the domestic and foreign l iterature, it can be concluded that few studies have quality of audit jUdgment and eliminating the impact of audit jUdgment biases from the persjDective of various decision strate-gies. Therefore, we conducted an experiment incorp）〇 rating behavioral decision theories to examine the influence of auditors, ex-perience and decision strategies on the contiguity effect in audit judgment biases. In order to guide the preferences for diferentdecision strategies, regulatory focus theory was also adopted. Results show that in complicated audit tudgment, analytical deci-sion-making reduce the contiguity effect compared withi the intuitive decision-making. Meanwhile, auditors9 experience functions as a moderator of thie documented relationship. Specifically, analytical decision-making is more capable of weakeninguity effect when adopted by auditors withi less experienc, whil^ auditors withi mor^ experience ar^ barely affected by the conti-guity effect, regardless of thie decision strategy they adopt（intuitive or analytical^）, and the judgment thiey make using intuitivedecision-making are relatively steady. Overall, it can be drawn that experience sharing in audit teams, quality inspection andrisk control of accounting firms effectively deter the contiguity effect in audit judgment and enhance audit judgment quality.

关 键 词：决策策略 审计判断 时近效应 审计意见 审计质量 会计信息质量 审计成本 审计费用 

分 类 号：F239.43[经济管理—会计学]