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本研究基于信任理论,采用实验研究方法检验客户的公允价值金额确认和信息披露两种会计估计行为对注册会计师审计调整决策的影响,并探讨注册会计师信任判断的中介作用以及注册会计师自信心的调节作用。研究发现客户的公允价值金额确认较高和信息披露简略时,注册会计师要求的审计调整金额更高,并且注册会计师的信任判断对上述影响具有中介作用。此外,注册会计师自信心对两种客户公允价值会计估计行为与信任判断的关系均具有调节作用。该研究不仅有助于理解客户公允价值会计估计行为对审计调整决策的影响及其过程,也为公允价值相关准则的完善和注册会计师职业人才培训提供了启示,对企业管理层、注册会计师和监管部门具有借鉴意义。
Based on the theory of trust, this study uses the experimental research method to test the influence of customer’s fair value confirmation and information disclosure on CPA’s audit adjustment decision, and discusses the intermediary role of certified public accountant’s trust judgment and the regulation of CPA self-confidence effect. When the research found that the customer’s fair value is higher and the disclosure of information is brief, the certified public accountants require higher audit adjustment, and the certified public accountant’s trust judgment has an intermediary effect on the above effects. In addition, CPA’s self-confidence has a regulatory effect on the relationship between the fair value accounting estimation behavior and trust judgment of the two types of customers. The study not only helps to understand the influence and process of the client’s fair value accounting estimation on the audit adjustment decision, but also provides enlightenment for the perfection of the fair value criterion and the training of Certified Public Accountant professional personnel. It also provides an inspiration to the corporate management, certified public accountant Department has reference.