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https://ah.lib.nccu.edu.tw/handle/140.119/114779
題名: | 核閱方式與核閱者立場對查核績效之影響 The Effect of Review Mode and Reviewer Preference on Auditors` Performance |
作者: | 杜榮瑞 林靖傑 廖容翎 Duh, Rong-Ruey Lin, Ching-Chieh |
關鍵詞: | 解釋責任 ; 核閱方式 ; 核閱者立場 ; 查核績效 Accountability ; Review mode ; Reviewer preference ; Auditor performance |
日期: | Jul-2016 | 上傳時間: | 15-Nov-2017 | 摘要: | 本文探討查核過程中,核閱方式與核閱者立場等兩種解釋責任對查核績效的聯合影響,是否查核人員在電子核閱下能減少其策略性行為。經以78 位查核人員實驗後發現,在面對面核閱下,若受試者主管傾向懷疑客戶解釋,相對於主管傾向信任客戶,受試者對於應收帳款餘額評以較低程度允當表達,此種策略性態度移轉在電子核閱下並未減輕。此外,在面對面核閱下,懷疑組的受試者比信任組搜尋更多反向(更少正向)的查核證據,在電子核閱下,正向與反向證據量差距縮小。本文認為,核閱方式在查核人員傾向主管立場的行為中,具調節效果,但此調節效果僅存在於過程而非結果的解釋責任。 This study examines the joint effect on auditor performance of two accountability features in the audit review process: review mode and reviewer preference. It investigates whether the auditors` strategic behavior can be mitigated under the e-mail review mode. Seventy-eight auditors participated in an experiment. Results suggest that, under the face-to-face review mode, auditors whose supervisors are known to be skeptical about client-provided explanations make lower likelihood assessment that the explanations can substantially account for the fluctuation of accounts receivable balance than auditors whose supervisors are known to trust the client-provided explanations. Such attitudinal shift is not reduced under the e-mail review mode. In addition, under the face-to-face review mode, auditors in the skeptical condition search for more opposing (less supporting) audit evidence than those in the credence condition. However, such differences diminish under the e-mail review mode. Our finding suggests that auditors` conformity to the reviewer preference can be moderated by review mode for process accountability but not outcome accountability. |
關聯: | 會計評論, 63, 47-76 | 資料類型: | article | DOI: | http://dx.doi.org/10.6552/JOAR.2016.63.2 |
Appears in Collections: | 期刊論文 |
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