湖南生态科学学报2015，Vol.2Issue(3)：58-62,5.
行为审计学视角下的审计质量研究
Study on Audit Quality from the Perspective of Behavior Auditing
陈望莹1
作者信息
- 1. 湖南大学 工商管理学院,湖南 长沙410079
- 折叠
摘要
Abstract
With the further integration of behavioristics and audit research,more and more research-ers study on audit from the perspective of behavior auditing. As the audit relationship influence auditing behavior,auditing behavior has effect on audit quality. On the theoretic basis of contract economics,the author has studied behaviors influencing audit quality by focusing on the analysis of individual and group behavior as well as behavior auditing. Through the case analysis of du Flo field experiment,a method of guiding auditor to improve audit quality has been put forward. 1fig. ,7refs.关键词
行为审计学/审计质量/行为动机/协同舞弊Key words
behavior auditing/audit quality/motivation of actions/collaborative fraud分类
管理科学引用本文复制引用
陈望莹..行为审计学视角下的审计质量研究[J].湖南生态科学学报,2015,2(3):58-62,5.
