自我複核能否銷除時近效應-審計人員對繼續經營之評估

Can self review mitigate recency effect? Auditors' going concern evaluation

陳念琪(Nien-Chi Chen)

指導教授 ： 杜榮瑞

國立臺灣大學/管理學院/會計學研究所/碩士(2010年)

https://doi.org/10.6342/NTU.2010.03382

摘要

本研究探討證據呈現順序是否影響審計判斷與決策而產生時近效應，以及自我複核於銷除時近效應之效果。
本研究以審計人員為受測者，控制回應模式(整體處理模式與逐步處理模式)、審計證據之呈現順序(正正負負與負負正正)，以及銷除時近效應之機制(須自我複核與毋須自我複核)以進行實驗。實驗要求受測者依據實驗所提供之資料，針對一家受查公司的繼續經營可能性進行判斷，並選擇查核意見。78位審計人員之實驗結果顯示：受查公司繼續經營可能性之判斷容易受到後使用的證據影響而產生時近效應，而自我複核可有效銷除該偏誤；但並未自查核意見之選擇中發現時近效應。

關鍵字

順序效應 ； 時近效應 ； 除誤機制 ； 自我複核

並列摘要

This study examines whether the presentation order of audit evidence affects audit judgment and audit opinion decision and leads to recency effect. It also explores whether self-review can mitigate such bias.
By manipulating response mode (end-of-sequence vs. step-by-step), presentation order of audit evidence (mitigating-contrast vs. contrast-mitigating), and debiasing mechanism (self-review vs. no self-review), and controlling the initial belief, an experiment with practicing auditors as the subjects was conducted. Subjects were asked to make judgments about a hypothetical client’s going concern likelihood and to make audit opinion choice based on the case material provided to them. Experimental data based on 78 auditors show that auditors’ going concern judgments are subject to recency bias and that self-review can effectively mitigate such bias. But, recency effect does not occur in the audit opinion decisions.

並列關鍵字

order effect ； recency effect ； debiasing ； self-review

參考文獻

1.財團法人會計研究發展基金會審計準則委員會，審計準則公報第十六號「繼續經營之評估」，民國88年12月31日。

4.顏信輝(民90)，審計判斷之架構效應與時近效應－繼續經營判斷與查核報告決策，行政院國家科學委員會專題研究計畫成果報告。

experience and complexity on order and recency bias in decision making by professional accountants. Accounting & Finance 40(2): 109-134.

Accounting Review 63(4): 623-641.

case of auditors' 'going concern' judgments. Journal of Behavioral Decision Making 15(3): 221-231.