空气质量会影响审计师的专业判断吗?  

Are Auditors’ Professional Judgments Influenced by Air Quality?

作　　者：宋衍蘅 宋云玲 Song Yanheng;Song Yunling

机构地区：[1]北京外国语大学国际商学院 [2]内蒙古大学经济管理学院

出　　处：《会计研究》2019年第9期71-77,共7页Accounting Research

基　　金：财政部“全国高端会计人才(学术类)培养项目”;国家自然科学基金“审计风格与会计信息可比性研究:形成机理与经济后果”(71472165)和“会计师事务所合并对审计风格的影响机理和经济后果研究”(71762023)等的资助

摘　　要：本文采用我国各主要城市空气质量数据,检验了空气质量对审计师专业判断的影响。结果发现,审计师外勤工作地的空气质量越差,其专业判断能力就越差,即在其他条件相同的情况下,更容易接受较高的异常会计估计和判断,更不容易出具非标意见的审计报告。我们还发现,影响审计师专业判断的并非空气污染程度本身,而是审计师对空气污染的感知,而且空气污染对审计专业判断的影响是通过审计努力发挥作用的。This paper tested the influence of air quality on auditors' professional judgments using air quality data disclosed by Ministry of Ecology and Environment of the People's Republic of China. We found that the more severe the air pollution exposure of the client during fieldwork days, the less conservatism the auditors' professional judgments, i. e., auditors tend to accept higher accounting estimate, and issue cleaner audit report when the clienfs air quality is worse during their fieldwork days. The results indicated that it was the negative emotion perceived by auditors rather than the pollution itself that influenced auditors' professional judgments. We also discovered that air pollution affected auditors' professional judgments through audit effort.

关 键 词：空气质量 审计师情绪 审计专业判断 审计努力 

分 类 号：F239.4[经济管理—会计学] X51[经济管理—国民经济]