竞争目标、经验和诉讼意识对审计人员判断的影响

S. Asare, Anna M. Cianci, G. Tsakumis
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引用次数: 24

摘要

本研究以实验方式检视目标与经验对稽核员存货核销评估的互动效应,以及诉讼意识在其中的中介作用。我们发现,当面对一个竞争性的合规性和客户关系目标时,经验丰富的审核员比经验不足的审核员更有可能建议注销库存。然而,当只有合规目标时,审核员同样可能建议注销库存。经验不足的审计师更容易受到客户关系目标的影响,这一发现表明,早期进入该职业的社会化可能主要是客户关系问题,而不是诉讼问题。调解结果表明,审计人员的诉讼意识是推动目标和经验对审计人员存货核销评估交互作用的重要机制。讨论了对研究、实践和监管的影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Impact of Competing Goals, Experience, and Litigation Consciousness on Auditors' Judgments
This study uses an experiment to examine the interactive effect of goals and experience on auditors' inventory write-off assessments and the role of litigation consciousness in mediating this effect. We find that when presented with a competing compliance and client relations goal, more experienced auditors were more likely to recommend an inventory write-off than less experienced auditors. However, when presented with only a compliance goal, auditors were equally likely to recommend an inventory write-off. The finding that less experienced auditors are more influenced by client relations goals suggests that the early socialization into the profession may be dominated by client relations concerns rather than litigation concerns. Mediation results suggest that auditors' litigation consciousness is a significant mechanism which helps drive the interactive effect of goals and experience on auditors' inventory write-off assessments. Implications for research, practice, and regulation are discussed.
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