审计师职业怀疑判断影响因素及其路径的实验研究：基于事务所和项目组层面交互作用的视角

This paper explores the factors which improve or hinder auditors’ judgment with professional skepticism from the perspective of interaction between accounting firms ‘environment creation for professional skepticism (including supervision tone at the top and incentive compensation for senior management) and project team auditors by comprehensive use of different research methods like theoretical deduction, questionnaire survey and experimental research. The research content mainly includes: 1.exploring impacts of supervision keynotes for senior management and preparers’ past performances upon reviewers’ judgment with professional skepticism in a firm; and 2. examining effects of a firm’s incentive compensation and auditors’ traits of professional skepticism on auditors’ judgment with professional skepticism.3. Research on the mediating effect of auditor's professional suspicion judgments. This paper greatly expands previous perspectives for investigating professional skepticism based on external factors and enriches research content concerning a firm’s quality control, quality review for its businesses or other fields from the perspective of internal factors. Thus, it provides experimental evidences for firms and related regulatory government authorities to understand auditors’ judgments with professional skepticism and their decision making.

职业怀疑是审计师综合技能不可或缺的一部分，是保证审计质量的关键要素。然而国内外学术界对职业怀疑研究集中于客户层面和外部环境的影响机制。本课题综合运用理论推演，问卷调查和实验研究方法，聚焦于事务所层面营造的职业怀疑环境（高层基调和薪酬激励）与项目组层面审计师职业怀疑判断之间交互作用的影响机制，以及决策判断的路径分析。主要研究内容包括：1、研究事务所监管的高层基调和编制人之前绩效对复核人职业怀疑判断的影响机制；2、基于个体怀疑特质，研究事务所薪酬激励对编制人（复核人）职业怀疑判断的影响机制，深入了解事务所薪酬激励制度对“编制人和复核人”影响的差异性；3、研究审计师职业怀疑判断影响的中介路径；本课题从内因的角度极大地拓展了以往基于外因来研究职业怀疑的视角，丰富了事务所质量控制、审计师复核等方面的研究内容，为事务所和相关政府监管机构了解审计师职业怀疑判断的影响因素及其决策过程提供经验证据。

由于企业经济业务的复杂性，审计失败的案例频繁发生，会计师事务所和审计师因为缺乏“充分的职业怀疑”导致的审计失败也是备受批评。研究内容包括：1、研究事务所监管的高层基调和编制人之前绩效对复核人职业怀疑判断的影响机制；2、基于个体怀疑特质，研究事务所薪酬激励对编制人（复核人）职业怀疑判断的影响机制，深入了解事务所薪酬激励制度对“编制人和复核人”影响的差异性；3、研究审计师职业怀疑判断影响的中介路径。本课题从内因的角度极大地拓展了以往基于外因来研究职业怀疑的视角，丰富了事务所质量控制、审计师复核等方面的研究内容，为事务所和相关政府监管机构了解审计师职业怀疑判断的影响因素及其决策过程提供经验证据。对于关键的实验数据目前还处于数据搜集和整理阶段，预计在2022年底能够见刊发表。