国家审计整改报告公开对审计效能感知的影响研究——基于认知心理学的理论分析和网络实验法的实证检验  

Research on the Influence of Publication of National Audit Rectification Reports on the Perception of Audit Effectiveness——Based on cognitive psychology and network experiment survey

作　　者：郑小荣 洪婕 毕馨艺 何瑞铧 Zheng Xiaorong;Hong Jie;Bi Xinyi;He Ruihua

机构地区：[1]南京审计大学政府审计学院,211815 [2]宜春学院,336000

出　　处：《审计研究》2024年第6期52-62,共11页Auditing Research

基　　金：国家社科基金项目(项目批准号:23BGL089)的资助。

摘　　要：审计整改报告是加强和改进人大预算审查、完善人大监督工作方式的有力举措和重要制度创新,而审计整改报告公开则是审计信息公开的基本形式之一。本文运用认知心理学相关理论和网络问卷调查实验法,研究了审计整改报告信息对审计效能感知的影响。研究发现:在按照审计整改报告的逻辑顺序依次阅读的条件下,审计整改报告的组成部分都能显著提高审计效能感知,但是提升效果依次递减。整体而言,对正文的阅读是提升审计效能感知的主要来源,而后续阅读的附件和解读所带来的审计效能感知增量依次递减。进一步分析发现,报告正文对审计效能感知的提升作用主要来自审计整改详情部分,整改详情之外的部分对审计效能感知的影响有限。Audit rectification reporting is a powerful initiative and an important institutional innovation on strengthening and improving the budget review and and oversight by People's Congresses, while the publication of audit rectification reports is one of the basic forms of audit information disclosure. In this paper, we use relevant theories of cognitive psychology and the experimental method of network questionnaire survey to study the impact of various levels of information of audit rectification report on the perception of audit effectiveness. It is found that under the condition of reading the audit rectification report in the logical order, all three components of the audit rectification report can significantly improve the perception of audit effectiveness, but the improvement effect is decreasing in order. Overall, reading the main body of the report is the main source of improvement in the perception of audit effectiveness, while the annexes and interpretations that are read later bring a decreasing incremental increase in the perception of audit effectiveness. Further analysis revealed that the main body of the report had main effect on the perception of audit effectiveness from the section on the details of the corrective actions, and that sections other than the details of the corrective actions had a limited effect on the perception of audit effectiveness.

关 键 词：国家审计 整改报告 审计公告 审计效能感知 认知后果 

分 类 号：F239.44[经济管理—会计学]