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首页> 外文期刊>Journal of Forensic & Investigative Accounting >The Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud
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The Implications of Auditors' Dispositional Trust and Career Advancement Opportunities for the Detection of Fraud

机译：审计师的处置信任和职业晋升机会对欺诈行为的启示

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摘要

This research reports on the results of measurements of professional auditors’ dispositional trust as it may relate to the propensity for an auditor’s career advancement. Under controlled conditions, we collected dispositional trust scores from 216 practicing auditors at Big 4 firms. In addition, to develop a more complete picture of trust in the audit profession, we collected dispositional trust measures from 53 graduate accounting students who planned to enter the auditing profession upon graduation. The results of the analyses indicate that auditors in manager and partner positions in audit firms are significantly more trusting than are auditors at staff and senior levels and auditing students. Given that dispositional trust is a stable personality trait, there is evidence that the organizational structure of audit firms promotes the advancement of highly trusting individuals, while forcing out less trusting auditors. Prior experimental research finds that more trusting auditors are less likely to detect fraud and errors, and more trusting auditors evaluate audit evidence less thoroughly than do less trusting auditors. Based on the findings of prior dispositional trust research and the results of the current study, it appears that the advancement of highly trusting individuals could result in the promotion of effective client management at the expense of detecting fraud and other irregularities.
机译：这项研究报告了专业审计师的处置信任度的测量结果，因为它可能与审计师职业发展的倾向有关。在受控条件下，我们收集了来自四大公司的216名执业审计师的处置信任评分。此外，为了更全面地了解审计行业的信任状况，我们从计划毕业后进入审计行业的53名会计专业研究生收集了处置性信任措施。分析结果表明，审计公司经理和合伙人职位的审计师比员工和高级审计师以及审计学生的信任程度高得多。鉴于性格信任是一种稳定的人格特质，有证据表明，审计事务所的组织结构促进了高度信任的个人的发展，同时迫使信任度较低的审计师。先前的实验研究发现，信任度更高的审计师不太可能发现欺诈和错误，并且信任度更高的审计师比信任度较低的审计师对评估证据的评估不够彻底。根据先前的处置性信任研究的结果和当前的研究结果，似乎高度信任的个人的进步可能导致以发现欺诈和其他违规行为为代价的有效的客户管理。

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