摘要
审计生产过程是审计投入要素影响审计经济后果的重要路径,但一直被视为"黑箱"。虽然Francis等(2014)率先从审计风格角度讨论审计生产过程,但后续研究未能深入讨论风格本质。由此本文尝试给出更全面的风格定义和分析框架。首先,审计风格是一组审计师在执业中采用的统一且独特的审计工作规则:"统一"讨论执业行为是否相近;"独特"讨论一组审计师相对于其他审计师是否有不同行为。其次,探讨了审计风格的研究路径、可能话题,总结可行的衡量手段。最后分析审计决策单元、客户与外部环境的影响。有别于审计质量研究,审计风格研究有助于更深入地理解审计生产过程,而不局限于分析线性的质量高低。期望以此为审计师行为研究开辟一条源于风格的独特道路。
Audit production has long been regarded as a"black box".Although Francis et al.(2014)first explored it from the perspective of audit style’s consistency,subsequent research failed to reveal the nature of audit style.This paper attempts to provide a more comprehensive definition of audit style and an analysis framework for style research.First,the audit style is defined as a set of uniform and unique audit work rules adopted by auditors in their practice."Uniform"implies the behavior’s similarity,and"Unique"discusses whether a group of auditors have special behaviors relative to others.Secondly,the research logic,future topics and specific measurement methods and feasible variables are discussed.Finally,the influence of audit decision-making units,clients,and the external environment on auditor’s style implementation are analyzed.Different from the audit quality research,we expect to facilitate a deeper understanding of audit production from the perspective of style.We hope to blaze a new path for auditor behavior research.
作者
叶凡
史文
刘峰
Ye Fan;Shi Wen;Liu Feng
出处
《审计研究》
CSSCI
北大核心
2022年第1期73-81,共9页
Auditing Research
基金
国家自然科学基金(项目批准号:71790602、71672159、72102204、72172135)
国家社科基金重大项目(项目批准号:20&ZD111)
厦门国家会计学院云顶课题的资助。
关键词
审计风格
一致性
偏好
审计决策单元
外部特征
audit style
consistency
preference
audit decision-making unit
external characteristic
