中文摘要 本研究主要係探討客戶支持度與調節聚焦傾向,在混合資訊下是否會造成審計人員的信念調整。本研究以會計師事務所的審計人員為樣本,並發放問卷,再依據問卷的結果加以分析。 本研究的實證結果如下: (1) 當審計人員接受到混合資訊時,審計人員會有信念調整 的情形。 (2) 受試者的客戶支持度不同,會影響審計人員的信念調整。 (3) 審計人員若係採促進聚焦在面對「有利-不利」的資訊時,信念調整的幅度大於面對「不利-有利」資訊。相反的若受試者係採預防聚焦傾向,實證的結果顯示出審計人員若係採預防聚焦在面對「有利-不利」的資訊時,信念調整值會大於面對「不利-有利」資訊。 (4) 以線性迴歸和二因子變異數驗證客戶支持度與調節聚焦兩者之間是否會有交互作用,進而影響審計人員的判斷,實證結果發現兩者的交互作用並不會影響審計人員的信念調整。 額外分析說明性別、學歷與婚姻狀況,皆不會影響審計人員信念的調整。然而,年齡在面對「不利-有利」的混合資訊時對於信念調整會造成影響。最後,事務所的經驗會影響審計人員信念的調整。
ABSTRACT This study discusses in mixture of information, the influence of client advocacy and regulatory focus to auditor’s judgment.This study use CPA Firms’ auditor as our sample, and provide questionnaires. The results are according to the results of the questionnaire to be analyzed. The summary of the main findings are as follows: (1)When presented with a mixture of information, auditors will have the situation of belief adjustment. (2)The difference of client advocacy, auditors will have the situation of belief adjustment. (3)If auditors adopted the promotion focus, the face of the "favorable - unfavorable" information, belief adjustment will higher than the face of "unfavorable - favorable" information. Instead, if auditors adopted the prevention focus, the face of the "favorable - unfavorable" information, belief adjustment will higher than the face of "unfavorable - favorable" information. (4)We verify the interaction items by linear regressions and analysis of variance, the results are finding the interaction items will not affect auditor’s belief adjustment. Additonally analysis reflects gender, education, and marriage will not affect auditor’s belief adjustment. Finally, the experience of the CPA firm will affect auditors beliefs adjustment.