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dc.contributor.advisor王光远
dc.contributor.author郭萍萍
dc.date.accessioned2017-06-20T08:14:07Z
dc.date.available2017-06-20T08:14:07Z
dc.date.issued2017-02-10
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/129453
dc.description.abstract审计师职业怀疑,是审计行业的精髓,是审计师专业素质的根本体现,随着认知心理学的突破性发展,它逐渐成为审计研究中最具有活力的领域之一。在我国,屡屡发生的审计失败已引起监管部门对审计师职业判断能力的高度关注。但从已有的文献看,人们对审计师职业怀疑的研究,多偏重于理论分析和实验研究,少有经验性实证研究,尤其缺乏从内部控制评价角度看审计师是否保持职业怀疑的经验性研究。 本文以认知心理学的知识偏差、经验法则和促发效应为理论基础,以中国的内部控制评价为背景,结合财务重述制度,利用2012-2014年沪深A股市场数据,考察审计师是否保持合理水平的职业怀疑,并进一步探讨了经验因素和情境因素对审计师职业怀疑的...
dc.description.abstractAuditors’ Professional Skepticism (hereafter PS) is not only the essence of the auditor industry, but also the basic embodiment of the professional quality. With the breakthrough development of cognitive psychology, it has gradually become one of the most dynamic field in audit research. Meanwhile, with the frequent occurrence of audit failure in China, the regulators have been highly focused on t...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=54955&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=59258
dc.subject审计职业怀疑
dc.subject内部控制评价
dc.subject财务重述
dc.subjectAuditors' Professional Skepticism
dc.subjectInternal Control Assessment
dc.subjectFinancial Restatement
dc.title我国审计师职业怀疑研究——基于内部控制评价视角
dc.title.alternativeA Study of Auditors’ Professional Skepticism in China: Based on the Perspective of Internal Control Assessment
dc.typethesis
dc.date.replied2016-11-05
dc.description.note学位:管理学博士
dc.description.note院系专业:管理学院_会计学
dc.description.note学号:17520130153730


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