Experience and Incentive Factors on the Influence of Affirmative Tendency in Audit Judgment
|Keywords||Experience Incentive factors Audit judgment Affirmatove tendency|
Affirmative tendency in audit judgment is an important psychological effect led to audit judgment errors. Reducing the effect is of great significance on reducing audit judgment errors which are caused by affirmative tendency, and improving the audit quality. Most of the previous authors only studied the overall existence of affirmative tendency in auditors, they had no stratified specific discussion, also did not consider the external influence factors, and research conclusion is different. Based on this, we use behavioral economics, cognitive psychology and game theory and so on disciplines knowledge, through using experiment method to study the relationship between experience, incentive factors and affirmative tendency.Our results show that:(1) In SBS reaction mode, China’s auditors generally have affirmative tendency in audit judgment, and are more sensitive to positive evidences.(2) Different experience levels of auditors, their inclination direction and degree are different. The auditors who have poor experience and relatively rich experience are of obvious affirmative tendency, but auditors who have rich experience have obvious negative tendency.(3) When different outside Incentive stimulation are given, auditors will have different reactions and even the same experience levels of auditors also have different reactions, especially the auditors who have relatively rich experience.(4) In the choice stage of the audit opinion types, compared to auditors who are of less experience, auditors who are of higher experience also behave more cautious in giving out audit opinion, but outside incentive factors will affect the same level auditors on giving the audit opinion. This conclusion not only explains why people tend to have the different conclusions about existence research of affirmative tendency in audit judgment, but also in some extent does it reveal the influence of correlation factors to the audit professional judgment and the audit procedures. Finally, based on experimental conclusion we provide several pertinently concrete countermeasures in order to effectively reduce auditors affirmative tendency in the audit judgment and improve the audit quality.