论文部分内容阅读
以辽宁省会计师事务所的审计人员为研究对象,采用情境模拟法和问卷调查法获取研究数据,运用结构方程模型进行统计分析,研究结果表明:(1)审计人员道义论评价对道德判断有显著的正向影响,目的论评价对行为意图有显著的正向影响;另外,外控型审计人员目的论评价对道德判断有显著的正向影响,而内控型审计人员目的论评价对道德判断的影响不显著。(2)在形成道德判断时,外控型审计人员比内控型审计人员更多地依据目的论评价,内控型审计人员比外控型审计人员更多地依据道义论评价;形成行为意图时,外控型审计人员比内控型审计人员更多地依据目的论评价,内控型审计人员比外控型审计人员更多地依据道德判断。(3)审计人员的奖惩预期对行为意图具有显著的影响,但对道德判断的影响不显著。
Taking the auditors of CPA in Liaoning Province as the research object, using the situation simulation method and the questionnaire survey method to obtain the research data and using the structural equation model to carry on the statistical analysis, the results show that: (1) Auditor moral theory evaluation has significant moral judgment , And there is a significant positive influence on the behavioral intentions in the teleological evaluation. In addition, the evaluation of the teleological auditors has a significant positive effect on the moral judgment, while that of the external auditors on the moral judgment The effect is not significant. (2) In the formation of moral judgments, the externally-controlled auditors more than the internal control auditors based on teleological evaluation, internal control auditors more than the external auditors based on moral theory evaluation; formation of behavioral intentions, The external control auditors are more based on the teleological evaluation than the internal audit auditors, and the internal control auditors rely more on moral judgment than the external auditors. (3) The rewards and punishments expectations of auditors have a significant impact on behavioral intentions, but the impact on moral judgment is not significant.