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研究以琼斯(Jones,1991)的问题权变模型为依据,运用层次分析法对我国审计人员降低审计质量行为的道德强度予以排序,并进一步对比中澳审计人员降低审计质量行为道德强度的排序。研究发现:审计人员降低审计质量行为的道德强度三个维度的排序存在差异,社会共识维度对道德强度影响最大,其次为效应可能性、结果严重性;我国与澳大利亚审计人员降低审计质量行为的道德强度排序存在差异,差异源于两国外部监管重点的不同。
Based on the contingency change model of Jones (1991), this study uses AHP to rank the moral strength of Chinese auditors to reduce the quality of auditing, and further compares the rankings of auditors in China and Australia to reduce the moral intensity of audit quality behavior. The findings are as follows: there are differences in the ranking of the three dimensions of the auditor’s moral quality in reducing audit quality. The social consensus dimension has the greatest impact on the moral strength, followed by the possibility of the effect and the severity of the result. The auditors in China and Australia reduce the ethics of audit quality behavior There are differences in intensity ranking, the difference stems from the different external supervision priorities.