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E87126
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我國會計師事務所的結構化及其決策制定過程的公平性對審計人員資訊蒐集行為之影響
The Effects of Structure of Public Accounting Firms and Fairness of Their Decision-Making Processes on Auditors\' Information Search Behavior
1.張瑞當
1.Ruey-dang Chang
1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-San University
001,002,003,004
1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-San University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1997-08-01
A.14 計畫執行期間(訖):1998-07-31
1998-02-021998-03-02
A.16 收到日期:2000-06-01
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我國中型以上會計師事務所及其審計人員

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C.2 聯絡日期:2000-06-07
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1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-San University
1
C.7 資料公開日期:2000-08-01
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008
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1.分配公平性
2.決策公平性
3.程序公平性
4.資訊蒐集行為
5.審計結構化
1.Audit Structure
2.Distributive Justice
3.Fairness of Decision Making
4.Information Search Behavior
5.Procedural Justice
審 計文獻顯示,(大型)會計師事務所常會增加其決策制定過程的結構化程度,以增進審計效率和審計判斷的共識。但是有些審計研究卻發現,這些具有限制特質的結 構化措施,卻常會牽制或阻礙審計人員有效地處理資訊或不確定因素的能力。而另一方面,公平性的理論(含分配的公平性與程序的公平性)已被廣泛地應用在各種 領域中,但是卻很少用諸於如會計師事務所之類的專業型組織。研究發現,公平性的理論頗能為員工提供員工滿意度與員工工作表現提供合理的解釋;亦即,當員工 感受到公平性的存在,他們往往對工作較滿意,也會有較佳的表現。本研究乃是要探討會計師事務所的結構化與其員工(審計人員)感受到的公平性行為(分配的公 平性與程序的公平性)之間的關係;以及結構化與公平性兩者對審計人員執行審計任務時資訊蒐集行為的影響。依據複迴歸分析,本研究發現會計師事務所的結構化 程度,對審計人員執行審計任務時的資訊蒐集行為有負面的影響,亦及結構化的程度愈高,資訊蒐集的深度與廣度較少。本研究另外亦發現會計師事務所的結構化與 決策制定過程的公平性兩者具有高度的相關性。而對審計人員的資訊蒐集行為而言,決策過程的公平性具有較高的預測力。而以分配公平性及程序公平性兩者來說, 程序公平性具有較高的預測力。

Research has shown that public accounting firms apply different levels of structure to their audit decision-making processes as a eans to improve audit efficiency and to reach consensus of audit judgments . However , some auditing studies suggest that the confining properties of structure will restrict auditors\' information gathering activities by impeding auditors\' ability to effectively manage audit uncertainty. The ability to effectively process information will directly tie to the quality of judgments made by auditors. Meanwhile, the theory of fairness (justice) has been widely applied and tested in many fields , but seldom in professional organizations such as public accounting firms. The existing literature suggests that fairness can provide a reasonable explanation for employees\' satisfaction and job performance ; that is , when employees feel that fairness exists, they have a higher degree of satisfaction and a better performance . The purpose of this study is to investigate the relationship between audit structure of accounting firms and fairness felt by auditors, and to study how these two variables (structure and fairness) influence auditors\' information search activities when performing audit assignments. According to multiple regression analyses, the study found that structure of public accounting firms has a negative effect on auditors\' information search activities in terms of breadth and depth of information search . The more the structuredness , the less the breadth and depth. The study also found that structure of public accounting firms and fairness of decision making is highly correlated . As far as auditors\' information search behavior is concerned , fairness of decision making has a better predictive value than structure of accounting firms ; procedural fairness has a better predictive power than distributive fairness.

D.16 完成檢誤日期:2001-04-17
D.17 預定釋出日期:0000-00-00
D.18 初次釋出日期:2001-05-09
D.19_1 最新版釋出日期:2001-05-09
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10.6141/TW-SRDA-E87126-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E87126
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