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來源資料
頁籤選單縮合
題名 | 潛在解釋責任與決策資訊內涵對審計判斷行為影響之研究=Experimental Evidence on the Effects of Accountability and Information Contents in Audit Judgments |
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作者姓名(中文) | 潘冠美; | 書刊名 | 臺中商專學報 |
卷期 | 29 1997.06[民86.06] |
頁次 | 頁左131-147 |
分類號 | 564.9 |
關鍵詞 | 潛在解釋責任; 決策資訊內涵; 審計判斷; Accountability; Information contents; Audit judgment; |
語文 | 中文(Chinese) |
中文摘要 | 本研究以正在習審計學的學生為研究對象,以企業是否能續經營為介斷標的,透過 實驗設計的方式,討審計學生在潛在解釋責任壓力與決策資訊同時存在的情況下,其判斷結 果是否因解釋責任有無與決策資訊的類型不同而有差異。研究結果發現��1)潛在解釋責任會 有促進認知努力的效果;(2)潛在解釋責任的有無不會影響審計判斷偏誤;(3)決策資訊內涵會導 致審計判斷偏誤;(4)決策資訊內涵導致審計判斷偏誤的現象,會因潛在解釋責任的有無而有不 同程度的差異。 |
英文摘要 | This research uses an experimental methodology to examine the judgment of audit students whether be impacted by accountability and information contents when they were asked to evaluate an entity's ability to continue as a going concern. The most salient finds are: (1)accountability has the effect to increase the auditor's level of cognitive processing, (2)audit judgment bias could not be affected by accountability, (3)information contents become one of the sources of audit judgment bias, (4)accountability has more or less contribution to mitigate the audit judgment bias resulting from information contents. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。