【作者】 李洁；

【导师】 吴粒；

【作者基本信息】 东北大学 ， 会计学， 2013， 硕士

【摘要】 审计人员不道德行为的产生实质上是道德决策的结果。已有研究发现组织伦理气氛是影响个体道德决策的重要因素,不同组织特性的伦理气氛可能存在差异。我国对组织伦理气氛的研究处于起步阶段并且几乎没有关于会计师事务所的伦理气氛的研究。会计师事务所伦理气氛的类型如何、哪些组织特性会影响事务所伦理气氛、事务所伦理气氛是如何影响审计人员道德决策的,这些都是亟需解决的问题。因此会计师事务所组织特性、伦理气氛对审计人员道德决策影响值得深入探讨,本研究是对道德决策和伦理气氛相关理论的扩展和丰富,有助于帮助审计人员更好地做出道德决策。研究采用问卷调查法,以辽宁和河南两省审计人员为研究对象,目的在于测量我国会计师事务所伦理气氛的类型以及检验事务所组织特性、伦理气氛对审计人员道德决策的影响,研究进一步检验了审计人员道德取向与伦理气氛的交互作用对道德决策的影响。研究运用AMOS7.0和SPSS17.0对数据进行分析,结果显示：(1)我国会计师事务所伦理气氛呈现五种类型,即效率、规章程序、法律规范、社会责任和公司利润；(2)与有限责任制事务所相比,合伙制事务所审计人员感知到的伦理气氛更道德；与小型事务所相比,大中型事务所审计人员感知到的伦理气氛更道德；(3)当审计人员感知到规章程序、法律规范及社会责任的伦理气氛时,更倾向于做出道德的决策,而当审计人员感知到公司利润的伦理气氛时,更倾向于做出不道德的决策；(4)与有限责任制相比,合伙制事务所的审计人员更容易感知到规章程序、法律规范和社会责任的伦理气氛并更倾向于做出道德的决策；合伙制事务所的审计人员更不容易感知到公司利润的伦理气氛,但当审计人员感知到公司利润的伦理气氛时会倾向于做出不道德的决策。(5)理想主义取向与伦理气氛不存在交互作用,相对主义取向与法律规范伦理气氛存在显著交互作用,使得相对主义取向的审计人员更倾向于做出道德的决策。研究结果支持了事务所伦理气氛是影响审计人员道德决策的重要因素,并且不同组织形式和组织规模事务所的伦理气氛存在差异。建议提高有限责任制事务所设立标准,做好有限责任制向合伙制转换的相关工作；监管部门应引导事务所塑造积极的伦理气氛；会计师事务应采取措施塑造鼓励支持审计人员道德行为的的伦理气氛。更多还原

【Abstract】 Auditors’unethical behavior is a result of the ethical decision-making essentially. Previous studies have found that organizational ethical climate is an important factor that affect employee’s ethical decision-making, and the ethical climate is probability shaped by organizational characteristics. The study of organizational ethical climate in our country is in its infancy and there are very few studys exploring the accounting firms’organizational ethical climate.what the types of accounting firms’ethical climate are,which organizational characteristics may affect the types of ethical climate and how ethical climate influence the auditors’ ethical decision-making, all of these are topics for discussion desiderately. Therefore,it is worthy of further exploration of the relations between and among accounting firms’organisational attributes,ethical climate and auditors’moral decision-making.The study is the extension and enrichment of the correlation theory of ethical decision and ethical climate,which helps auditors make ethical decision preferably.The study adopted questionnaire survey method and chosed auditors in accounting firms of liaoning and henan provinces as the research object.The aim of this study is to explore the ethical climate structure of accounting firms and verify the impact of accounting firms’ organisational attributes, ethical climate on auditors’ethical decision-making, what’s more discuss the influence of interaction between auditors’moral orientation and ethical climate on auditors’ ethical decision-making.The data is handled and analyzed by SPSS 17.0 and AMOS 7.0 and the conclusions of this paper show that:Firstly, accounting firms’ethical climate present five-dimensional structure,namely, efficiency, rules and procedures, legal norms, social responsibility and corporate profits.Secondly, auditors perceived ethical climate in a partnership accounting firm is more ethical than that of a limited liability accounting firm; auditors perceived ethical climate in a large and medium-sized accounting firm is more ethical than that of a small-sized accounting firm. Thirdly, When auditors perceived ethical climate such as rules and procedures, legal norms and social responsibility, auditors are more inclined to make more ethical decision;When auditors perceived corporate profits ethical climate, auditors are more inclined to make unethical decision. Fourthly, compared with the limited liability accounting firm, auditors in the partnership one perceive rules and procedures, legal norms and social responsibility ethical climate more easily and are more inclined to make more ethical decision; auditors in the partnership one perceive corporate profits ethical climate more uneasily and are inclined to make unethical decision.Fifthly, there is no interaction between idealism orientation and ethical climate,but there is an interaction between relativism orientation and legal norms ethical climate,which makes auditors be inclined to make more ethical decision.Research results sustain that ethical climate of accounting firms is a principal element affecting auditors’ ethical decision-making and different organizational forms and organizational scale of accounting firm lead to the differences of ethical climate. So it is suggested that there shuould be a higher standard for the establishment of limited liability accounting firms and pay more attention to related work about the transition form limited liability accounting firm to partnership accounting firm. What’s more, Regulators should guide accounting firms to shape positive ethical climate and at the same time accounting firms shoule shape a positive ethical climate to guide and regularize auditor’s behavior.更多还原