信念修正應用於稅務決策之探討

The Study of the Application of Belief Revision to Tax Decision Making

楊書茜(Shu-Chien Yang)

指導教授 ： 高儷華

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400328

摘要

Horgarth and Einhorn（1992）提出信念調整模型（belief-adjusment model）來解釋人類之資訊整合與信念修正行為，以探討資訊順序與決策者的信念調整之間的關係，依其推論，證據次序的出現會造成時近效應（recency effect），亦即人們會對愈後出現證據賦予較大權數。有別於過去文獻多以審計工作之決策過程的信念調整進行測試，本研究以稅務工作分析，研究中除對於時近效應之預期進行探討外，更對陳述架構方式與學術背景因素是否影響時近效應進行檢視，以進而提出緩和時近效應之機制。
本研究採實驗設計，受試者為來自三所大學會計系及財經法律系四年級學生，實驗問卷中操弄證據次序（正/負vs.負/正）、陳述架構（有利vs.不利）與學術背景（會計系vs.財經法律系）三項變數，以測試受試者證據評估之過程是否受該三項變數影響，及變數交互影響下產生之效果。
研究結果發現（1）當稅務案件所需要的證據以混合的形式呈現，學生會因為證據呈現之次序不同，對於稅務決策之最終信念有不同，而產生時近效應；（2）當陳述方式架構改變時，學生對於稅務處理之決策信念會受到影響，並產生緩和時近效應之結果；（3）財經法律系學生在稅務決策信念修正上之時近效應有顯著小於會計系學生，因此對於學術背景作為緩和時近效應之機制上，提供初步之證據；然而兩系學生之信念修正過程並未因陳述架構的差異呈顯著差異。

關鍵字

架構效應 ； 信念調整 ； 時近效應

並列摘要

Horgarth and Einhorn（1992）propose belief-adjusment model explaining information integrated and the belief revision behavior of humans, in order to discuss the relationship between information order and the belief adjustment of decision maker. According to his deduction, the present of evidence order result in recency effect, that is people put much more weights on evidence appear the latter. Unlike Most of previous research tested recency effect on audit tasks, this study made it on tax tasks. Besides discussing the anticipated recency effect, the study examines whether recency effect can be affected by statement frame and academic background and proposed the mechanism easing recency effect.
This experimental study recruits 212 senior students from accounting and finance law department of three colleges. Adapting a 2（positive/negative vs. negative/ positive）×2（favorable vs. unfavorable statement frame）×2（accounting vs. financing law department）factorial design, the thesis tests whether the evaluation process of testees would be affected by three factor illustrated former and how the effect goes of three factor interaction.
The main findings are as follows：
（1） When presented with a mixture of evidence about a tax treatment, students’ final belief on decision making will be differently, depending on the order of evidence presentation, and to bring recency effect.
（2） Students’ final belief on decision making will be affected by transforming statement frame of tax task, and that brings recency effect to be eased.
（3） Financing law department students will be less affected by Recency effect of belief revision on tax task then accounting department students. Thus the study provide initial evidence that academic background can be the mechanism easing recency effect, however the process of belief revision of the two department students don’t have significantly differences from transforming statement frame.

並列關鍵字

recency effect ； framing effect ； belief-adjusment

參考文獻

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