经验、努力程度对审计判断偏误的影响研究

审计质量的好坏直接影响着资本市场能否稳定运行,而影响审计质量的一个重要因素是审计判断偏误。时近效应和证实性偏误是运用锚定与调整启发法进行判断时容易产生的两种判断偏误。本文以我国注册会计师审计为背景,采用实验的方法,检验了审计人员经验、努力程度对这两种判断偏误的影响。实验结果表明:在简单任务中,审计人员的经验够消除时近效应,在复杂任务中,审计人员努力程度的提高有助于降低时近效应的程度,而且审计人员的经验和努力程度对时近效应产生了明显的共同影响;经验和努力程度对证实性偏误没有明显的影响。

A Study on the Effect of Experience and Effort on Audit Judgment Biases

Audit judgment biases are important factors impairing audit quality which affects the stability of capital market.The Belief-adjustment Model predicts that the applicability of the Anchoring and Adjustment Heuristic will lead to judgment bias easily,particularly recency effect and confirmation bias in judgment,which may impair audit quality.The prior studies have focused on experience,task complexity,accountability and review process mitigating recency effect in auditing domains,but all of them do not manip...