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class="time">時間：2020-10-08 20:48:28 </span> <span id="5vajrimf" class="sm_after_time"></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/biyelunwen/fanwen/shenji/" title="審計畢業(yè)論文">審計畢業(yè)論文</a></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="5vajrimf" class="content"> <p>偏頗傾向?qū)徲嬍〉恼撐?/p> <p>　　<strong>偏頗傾向的主要表現(xiàn)</strong></p><p style="text-align: center;"><img loading="lazy" src="https://p.9136.com/00/l/c2dbcec405.jpg" alt="偏頗傾向?qū)徲嬍〉恼撐?/></p><p>　　<strong>1.模棱兩可</strong></p><p>　　當(dāng)某件證據(jù)顯得模棱兩可時，人們傾向于己有利的結(jié)論。有許多會計決策依賴于人們對模棱兩可的信息進行詮釋。注冊會計師及其客戶在對待一些最基本的會計問題上也具有很大的判斷余地。美國邁克爾·吉賓斯(MichaelGibbins)等三位會計學(xué)家曾經(jīng)對93名審計合伙人進行了調(diào)查。顯然，結(jié)果發(fā)現(xiàn)，67%的被調(diào)查者說一半以上的客戶需要通過協(xié)商決定一些事項，比如收入費用的確認時間。公司高管人員常常是急于確認收入，而樂于推遲費用的計列。顯然，如果真有所謂“正確”的確認時間，根本不會出現(xiàn)這樣的協(xié)商與溝通。審計實務(wù)中存在模棱兩可的另一個表現(xiàn)是，客戶公司傾向于“廣泛征求意見”——在決定聘用誰之前，要求多家會計師事務(wù)所就某一具體會計問題做出解釋。由于不存在“正確”的結(jié)論，所以不同的會計師事務(wù)所給出的意見就可能不盡相同。</p><p>　　<strong>2.利益相關(guān)</strong></p><p>　　無論是為了承攬業(yè)務(wù)，還是為了項目實施的順暢，注冊會計師都有充分理由與客戶保持良好的關(guān)系。因為在現(xiàn)有委托關(guān)系下，注冊會計師的聘用與解聘通常由被審計單位決定，一旦注冊會計師出具了非標(biāo)準審計報告，客戶會認為于己不利而產(chǎn)生解聘會計師事務(wù)所的企圖。而注冊會計師之所以常常陷于保持獨立性與失去客戶的兩難選擇之中，就在于注冊會計師雖向?qū)徲嬁蛻羰召M，但卻不對支付費用的客戶負責(zé)，而要對所有信賴審計報告的財務(wù)報表使用者負責(zé)。這與一般客戶購買商品時，若商品出現(xiàn)問題，則出售商品者須承擔(dān)責(zé)任的情況大為不同。這種獨特的“問責(zé)機制”在利益相關(guān)的現(xiàn)實面前遭遇了挑戰(zhàn)。</p><p>　　<strong>3.認可他人</strong></p><p>　　從一定意義上說，審計是對客戶公司管理人員已經(jīng)做出的判斷進行再評估。研究顯示，人們在支持他人的判斷時，只要他人的判斷與自己的偏頗傾向相吻合，其利己偏好(self-servingbias)就會比自己做出判斷時更強。換言之，比起支持自己做出的判斷，人們更愿意支持由別人提出的盡管過于慷慨卻于己有利的結(jié)論。上述思維方式意味著注冊會計師很可能接受客戶提供的更為“激進的財務(wù)報表”(aggressiveaccounting)，而假如由注冊會計師獨立編制財務(wù)報表，卻不一定會如此激進。</p><p>　　<strong>4.偏袒熟人</strong></p><p>　　在陌生人與熟人之間，人們更不愿意傷害自己的熟人。尤其是當(dāng)這些熟人是保持合作關(guān)系的客戶時，偏袒意識便自然而然地萌生了。注冊會計師通常面臨的選擇是：要么質(zhì)疑客戶的財務(wù)報表而傷害客戶(同時也傷害自己)，要么對財務(wù)報表可能存在的偏頗數(shù)字不加質(zhì)疑而傷害素昧平生的投資者。非此即彼的訴求，使得注冊會計師不自覺地傾向于對可疑的財務(wù)報表網(wǎng)開一面。隨著與客戶關(guān)系的進一步密切，注冊會計師對客戶的偏袒就會更多。</p><p>　　<strong>5.就近舍遠</strong></p><p>　　人們一般對后果近在眼前的事情反應(yīng)強烈，而對后果遙遠的事情反應(yīng)比較淡漠，尤其是當(dāng)遙遠的結(jié)果不能確定時更是如此。人類的許多惡習(xí)都源于這一習(xí)慣性反應(yīng)。同樣，注冊會計師不愿簽署非標(biāo)準報告，是因為其代價(喪失聲譽或法律訴訟)發(fā)生的時間尚遠，而傷害與客戶的關(guān)系或失去審計合約的損失就在眼前。</p><p>　　<strong>6.積少成多</strong></p><p>　　對于自身的輕率，人們會很自然地加以掩飾或辯解，有時甚至沒有意識到自己正在這么做。注冊會計師不自覺地對客戶作業(yè)中的一些小瑕疵習(xí)以為常，但最終這些小瑕疵可能會累積成大問題。盡管他可能會意識到自己一直存在偏頗，但糾正偏頗就必須承認自己以前犯過的錯誤�？紤]再三，注冊會計師可能寧愿將問題掩蓋起來，不至于將無意犯下的錯誤公布于眾。</p><p>　　<strong>偏頗傾向的理論檢驗</strong></p><p>　　實驗證實，偏頗傾向?qū)θ藗兊呐袛嗑哂兄卮笥绊憽Ｈ纭端孤」芾碓u論》(SloanManagementReview,1997)上的一篇文章描述了這樣一組實驗：受試人兩人一組，分別扮演一起摩托車和汽車相撞官司中的當(dāng)事人。原告是摩托車駕駛員，被告是汽車駕駛員。兩位當(dāng)事人的扮演者都拿到了警方報告、醫(yī)療證明、證人證言等相關(guān)資料，他們的任務(wù)是協(xié)商解決本案。若協(xié)商不成，則由法官判決賠償金額，當(dāng)事人也將被罰以重金。在正式開始談判之前，實驗要求每個受試人事先做一個預(yù)測，如果協(xié)商沒有結(jié)果，法官會裁定原告的賠償數(shù)額。為了避免偏頗傾向的干擾，每個角色的扮演者都被告知其談判對手看不到他的預(yù)測，而且他的預(yù)測也不會對法官的裁決產(chǎn)生絲毫的影響。實驗結(jié)果出乎預(yù)料，原告預(yù)測自己獲得的賠償金額遠大于被告預(yù)測的金額。為了減少受試人的偏頗傾向，實驗要求當(dāng)事人若能正確預(yù)測法官裁定的賠償金額，就能獲得一定的獎勵。此外，還要給對方寫一篇辯護詞。但這兩種方法都未能減少偏頗傾向，雙方仍認定法官判決的賠償金額于己有利。在這組實驗的另一項測試中，研究人員給受試人提供了16條理由，其中8條對于原告有利，8條對被告有利，受試人需要預(yù)測中立的第三方將如何評價這些理由。結(jié)果，受試人一般認為于己有利的理由比于對方有利的理由更令人信服。當(dāng)受試人先閱讀了有關(guān)資料，再分別扮演原告或被告的角色時，其偏頗程度顯著地降低了。</p><p>　　就一份審計報告而言，人們不可能從中發(fā)現(xiàn)一些可歸咎于偏頗傾向的錯誤，即無法判斷審計中的某個錯誤究竟出于偏頗傾向還是出于作奸犯科。如馬克斯·巴澤爾曼(Max.H.Bazerman)等做了一個實驗。首先虛構(gòu)一家可能被出售的公司，并將一組錯綜復(fù)雜的數(shù)據(jù)交給一群商學(xué)院本科生，要求他們估算該公司的價值。參加測試的學(xué)生扮演不同角色：買方、賣方、買方審計與賣方審計。他們得到的信息完全相同。不出所料，賣出的估值遠高于買方的估值。而雙方審計的判斷明顯偏向各自的客戶。在實驗的最后階段，要求買、賣方的注冊會計師估算公司的真實價值，并且提示，他們的估值越是接近中立的專家的估值，獲得的獎勵越多。然而，盡管有了上述對準確性加以獎勵的激勵方案，賣方審計的估值仍比買方審計的估值高出30%，這恰好印證了利己偏好所具有的`持續(xù)性影響：一旦參與者在解讀目標(biāo)公司的信息時有所偏向，以后很難再回復(fù)到不偏不倚的狀態(tài)。</p><p>　　勞埃德·坦路(LioydTanlu)等開展了另一項針對注冊會計師的研究。研究對象是美國一家大型會計師事務(wù)所的139名注冊會計師。先將注冊會計師分為兩組，然后給每一位注冊會計師提供5份模棱兩可的財務(wù)簡報，要求他們對每份簡報的會計作業(yè)進行評判。提示其中一組假設(shè)自己正在執(zhí)行審計，其所在的事務(wù)所與提供財務(wù)簡報的公司有著業(yè)務(wù)往來，同時，要求每組中一半的人員先出具審計報告，然后再說明被審計公司的會計作業(yè)是否符合美國一般公認會計準則(GAAP)；而另一半人則剛好相反，先說明被審計公司的會計作業(yè)是否符合GAAP，然后再完成審計報告。結(jié)果，對于這5份財務(wù)簡報，如果扮演的是正在執(zhí)行審計的注冊會計師，他們會認為該公司的會計作業(yè)符合GAAP的可能性平均高30%。此外，先對該公司的財務(wù)報表進行判斷然后出具審計報告的注冊會計師，得出的數(shù)據(jù)比其他注冊會計師的數(shù)據(jù)更接近于客戶公司反映的財務(wù)數(shù)據(jù)。該項研究顯示：即使是經(jīng)驗豐富的注冊會計師也不能幸免于偏頗傾向的影響；與自己給出的失之偏頗的數(shù)據(jù)相比，他們更可能接受客戶提供的失之偏頗的財務(wù)數(shù)據(jù)。</p><script>s("content_relate");</script><p>【偏頗傾向?qū)徲嬍〉恼撐摹肯嚓P(guān)文章：</p><p>1.<a 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