【摘要】 采用一种基于审计案例的测量工具,首次实证调查和测试中国会计专业学生的审计伦理水平。结果发现,中国大陆地区大二、大三和大四会计专业学生在审计伦理方面没有显著差异,但总体水平比美国和中国台湾的大四会计专业学生低一些,而中国台湾学生与美国学生没有显著差异,这应引起中国大陆会计教育界和政府主管部门的关注。更多还原

【Abstract】 This study uses audit case-based instrument to investigate the level of audit-specific ethical reasoning among Chinese students and auditors.Ethical reasoning has a great influence on professional judgment,while professional judgment will influence the audit quality.That’s why we do the survey and the examination.We find that there are no significant differences among China mainland’s sophomores,junior and senior students on audit-specific ethical reasoning.Chinese students’ level of ethical reasoning is significantly lower than that of their U.S.and Taiwan counterparts,which should be an attention of accounting educational field and corresponding governmental department.更多还原