自我複核能否銷除時近效應-審計人員對繼續經營之評估

Abstract

本研究探討證據呈現順序是否影響審計判斷與決策而產生時近效應，以及自我複核於銷除時近效應之效果。 本研究以審計人員為受測者，控制回應模式(整體處理模式與逐步處理模式)、審計證據之呈現順序(正正負負與負負正正)，以及銷除時近效應之機制(須自我複核與毋須自我複核)以進行實驗。實驗要求受測者依據實驗所提供之資料，針對一家受查公司的繼續經營可能性進行判斷，並選擇查核意見。78位審計人員之實驗結果顯示：受查公司繼續經營可能性之判斷容易受到後使用的證據影響而產生時近效應，而自我複核可有效銷除該偏誤；但並未自查核意見之選擇中發現時近效應。

This study examines whether the presentation order of audit evidence affects audit judgment and audit opinion decision and leads to recency effect. It also explores whether self-review can mitigate such bias. By manipulating response mode (end-of-sequence vs. step-by-step), presentation order of audit evidence (mitigating-contrast vs. contrast-mitigating), and debiasing mechanism (self-review vs. no self-review), and controlling the initial belief, an experiment with practicing auditors as the subjects was conducted. Subjects were asked to make judgments about a hypothetical client’s going concern likelihood and to make audit opinion choice based on the case material provided to them. Experimental data based on 78 auditors show that auditors’ going concern judgments are subject to recency bias and that self-review can effectively mitigate such bias. But, recency effect does not occur in the audit opinion decisions.