会计准则变革背景下认知特征对利益相关者行为及变革效果的影响机制研究

In recent years, worldwide change of accounting standards to International Financial Reporting Standards has become a hot topic in accounting. Proponents claim that the process increases usefulness of accounting information, however, academic studies relating with the economic consequences of the change reach conflicting results. Thus, the change effect is a priori not clear. Because the effect depends heavily on behaviors of the stakeholders (including accountants, management and investors) during the process, an examination on determinants of the stakeholders’ behaviors is beneficial and necessary. Based on relevant theories in accounting and psychology, this research aims to explore the influence of the stakeholders’ cognitive traits on their behaviors and examine the moderating effects of environment factor on the impact of cognitive traits. Specifically, we (1) propose the theoretical framework of the influence of cognitive traits on behaviors, (2) empirically investigate the influence based on laboratory study and statistical analysis, and (3) reach the conclusions that the influence of cognitive traits on behaviors will impact the effect of accounting standards change. Through bridging the gap in previous studies, this research will make significant theoretical contributions to the behavioral accounting domain. Findings of the research will be beneficial to interpret the conflicting results of current studies. Furthermore, it should be the interest of standard setters by providing empirical evidence on determinants of the effect of accounting standards change.

世界范围性的会计准则变革已持续十余年，然而针对会计准则变革经济后果的探讨却一直未达成一致。由于会计准则变革的效果取决于这个过程中利益相关者（会计师、管理层和投资者）的具体行为，因此从行为的角度研究会计准则变革相关问题尤为重要。本研究落脚于决定人们行为的最基本因素认知特征，在会计学和心理学相关理论和研究基础上，深入考察利益相关者的自身认知对其行为的影响，并同时考虑环境因素的调节作用。通过提出认知特征影响利益相关者行为及准则变革效果的理论框架，同时结合实验法和大数据实证分析的有效检验，本研究深刻剖析会计准则变革如何通过行为作用到企业经营效率和资本市场资源分配的路径。研究结论不仅将拓展行为会计学的研究方向，更有效地解释传统会计研究中针对会计准则变革效果的不一致的研究结论，也将为政策制定者提供如何提升会计准则变革效果的证据支持。

本项目按原定计划对会计准则利益相关者特征及行为的相关文献进行了系统回顾，并从认知特征角度出发，以自身特征和外界干预作为突破口系统地揭示了利益相关者对会计准则应用及会计信息质量的影响结果和内在机制。研究范围涉及高管层面、股东层面、投资者层面、债权人层面和会计师层面，试图较为全面地考察利益相关者的特征及行为。研究团队基于相关研究成果撰写了多篇学术论文，6篇发表于国际和国内经管领域的优秀学术期刊，如SSCI期刊Technological Forecasting and Social Change （影响因子：3.8）、中国会计评论等；1篇已被CSSCI期刊《经济社会体制比较》接受；并有6篇英文论文在Journal of Accounting and Public Policy, International Review of Economics and Finance, European Financial Management等一流SSCI期刊外审中；同时还有一些研究正在进行，预期后续会有更多文章在国内外一流学术期刊上发表。此外，基于本课题的研究，研究团队培养了多名从事学术研究的学生，并与这些学生合作了学术文章。研究成果不仅将拓展行为会计学的研究方向，更有效地解释传统会计研究中针对会计准则变革效果的不一致的研究结论，也将为政策制定者提供如何提升会计准则变革效果的证据支持。