政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/97133
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 109952/140891 (78%)
造访人次 : 46262986      在线人数 : 956
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 學術期刊 > 會計評論 > 期刊論文 >  Item 140.119/97133


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/97133


    题名: 法官對審計品質之評估：後果知識與經驗之影響
    其它题名: Outcome Knowledge, Experience, and Judges’ Evaluation of Audit Quality
    作者: 杜榮瑞;林孝倫
    Duh, Rong-Ruey;Lin, Hsiao-Lun
    关键词: 後見之明;後果知識;經驗;法官
    Hindsight bias;Outcome knowledge;Experience;Judges
    日期: 2010-01
    上传时间: 2016-06-01 14:07:08 (UTC+8)
    摘要: 人類在決策過程中，會自動將事後的「結果」與先前的線索合併思考，而使得獲取之「後果知識」(outcome knowledge)，影響其判斷，存在「後見之明」(hindsight bias)的現象(Hawkins and Hastie 1990)。這種「後果知識」的影響，可能使會計師因其客戶破產而面臨訴訟時，處在不利的狀態。由於會計師在審計過程中所做的判斷與決策，乃根據客戶破產前可以取得之相關資訊為之。但往往只有在企業失敗後，投資人才會對於會計師提起訴訟。此時法官已知客戶破產的後果，若法官受到「後果知識」的影響，將對於會計師做出較不利的判決。本文以法官作為受試者，進行實驗研究。結果顯示，獲知「後果知識」的法官，對於會計師審計品質的評估顯著較低，顯示我國法官決策時會受到「後果知識」的影響。此外，法官的工作經驗與「後果知識」的有無，兩變數之交互作用項，係數顯著為正，表示審判經驗越豐富的法官，決策時越不容易受到「後果知識」的影響。就作者所知，本文為第一篇討論我國法官是否受到後果知識影響的文獻，也是第一篇發現法官審判經驗可以降低後見之明現象的文獻，本文也討論對我國審判制度及會計專業的涵義。
    Hindsight bias is the tendency for people with outcome knowledge to believe falsely that they would have predicted the reported outcome of an event (Hawkins and Hastie 1990). Auditors would be significantly disadvantaged if judges committed hindsight bias in evaluating audit quality. Auditors make decisions prior to knowing the outcome information, but auditor liability is determined by the judges who are presented with negative outcome. If judges cannot disregard the outcome information, they tend to blame auditors more than otherwise for failing to detect financial problems of their audit clients. This study is conducted with judges in Taiwan as subjects. Experimental results indicate that judges’ evaluation of audit quality is subject to hindsight bias. Audit quality is evaluated lower by the subjects with negative outcome information than that by the subjects without outcome knowledge. More importantly, the interaction of working experience and outcome knowledge is significant, indicating that the effect of outcome knowledge is lower for more experienced subjects than for less experienced subjects. Thus, judges’ experience can mitigate hindsight bias. This study is the first to provide evidence that judges in Taiwan are subject to hindsight bias. This study also provides evidence that the judges’ hindsight bias can be mitigated by working experience. Implications for the judicial system and the accounting profession are discussed.
    關聯: 會計評論, 50,1-21頁
    International Journal of Accounting Studies
    数据类型: article
    显示于类别:[會計評論] 期刊論文

    文件中的档案:

    档案 描述 大小格式浏览次数
    50-1(p.1-21).pdf311KbAdobe PDF2489检视/开启


    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈