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Auditor independence: An examination of the effect of self-interest threats and organizational safeguards on auditor judgment.

机译：审计师的独立性：检查自身利益威胁和组织保障措施对审计师判断的影响。

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摘要

Professional standards require auditors to be independent in the performance of attestation services. Recently, the SEC and some private sector groups have expressed concern that pressure to maintain and develop business may erode an individual auditor's objectivity and independence when making audit judgments. The profession contends that although the pressure to compromise independence may exist, the presence of safeguards such as peer-review, firm-level quality control practices, and auditor professionalism serve to mitigate this risk.; This dissertation examines whether a consultation review requirement, a firm-level safeguard to independence, will reduce auditor bias in the presence of economic self-interest incentives. In addition, the roles of perceived pressure and moral development on auditor judgment are examined using the General Model of Pressures in the Accounting Profession (DeZoort and Lord, 1997).; Experienced auditors from national and international accounting firms were given a case study where an audit client was proposing an aggressive accounting treatment. Client retention concerns and consultation review requirement were manipulated in the case. Results indicate that client retention concerns, consultation review requirement, and their interaction had a significant effect on the auditor's judgment as to whether an accounting treatment was appropriate in the circumstances. Results regarding the allowability of the treatment under GAAP and the likelihood of accepting the proposed accounting treatment were mixed.; Perceived pressure from the firm had a positive relationship to the likelihood of accepting the proposed accounting treatment, the assessment of the allowability of the accounting treatment under GAAP, and the assessment of the appropriateness of the treatment in the circumstances. Results do not support an interaction effect of moral development with perceived pressure.
机译：专业标准要求审核员在证明服务的执行中必须独立。最近，SEC和一些私营部门组织表示关注，维持和发展业务的压力可能会削弱个别审计师在做出审计判断时的客观性和独立性。专业人士认为，尽管可能存在损害独立性的压力，但诸如同行评审，公司级质量控制实践和审计师专业精神等保障措施的存在有助于减轻这种风险。本文探讨了在经济自利激励下，咨询审查的要求，即公司层面的独立性保障，是否会减少审计师的偏见。另外，使用会计职业压力通用模型（DeZoort and Lord，1997）检查了感知压力和道德发展对审计师判断的作用。来自国家和国际会计师事务所的经验丰富的审计师进行了案例研究，其中审计客户提出了积极的会计处理方法。此案处理了客户保留问题和咨询审查要求。结果表明，客户保留问题，咨询审查要求及其相互作用对审计师在这种情况下是否适合采用会计处理的判断产生了重大影响。关于根据公认会计原则进行的治疗的允许性以及接受提议的会计处理的可能性的结果是混合的。公司的感知压力与接受拟议会计处理的可能性，根据公认会计原则对会计处理的可允许性的评估以及在这种情况下对这种处理的适当性的评估呈正相关。结果不支持道德发展与感知压力的相互作用。

著录项

  • 作者

    Vinciguerra, Barbara Marie.;

  • 作者单位

    Drexel University.;

  • 授予单位 Drexel University.;
  • 学科 Business Administration Accounting.
  • 学位 Ph.D.
  • 年度 2001
  • 页码 140 p.
  • 总页数 140
  • 原文格式 PDF
  • 正文语种 eng
  • 中图分类 财务管理、经济核算;
  • 关键词

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