有限理性与审计质量
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摘要
受财务会计目标的权威观点——决策有用的计量观的指引,财务会计正在逐步摒弃历史成本计量模式,朝着基于价值的方向大步迈进,公允价值计量得到广泛的推崇和日益增多的应用,估值成为财务会计最前沿的问题,财务会计正越来越多地把公司对未来的预期纳入财务报表中反映,而非在表外作为附注批露。审计是对会计确认的再确认、对公司管理层行为的判断和对审计主体自身行为的判断,是财务信息进入资本市场的最后一道也是最关键的一道屏障。尽管审计是一个要依靠市场有效需求才能生存的行业,尽管现行会计审计准则和相关法规对审计有较为详细的规范,尽管各国政府监管机构和国际组织对审计都寄予了厚望,但遗憾的是,审计并没有发挥其预期的效用。特别是此次主要由25家公司引起的金融危机,其核心金融产品——信用违约掉期产品(CDS)的真实交易的净头寸仅1.7万亿,却导致许多国家经济衰退、国际金融动荡甚至国家破产,许多大公司动辄损失以几十亿、数百亿美元计,即可见其已经审计的财务报告中所蕴含的系统性风险、资产误定价和误导性信息的严重性,也表明审计的合理期望差距仍在进一步加大,期望差距产生的主要方面是审计主体的能力。而中国2007年公允价值计量的实施又是强制性制度变迁的结果。因此深入研究审计主体的职业能力,尤其是职业判断能力及其行为规律也就显得尤为迫切。
审计是过程与结果的结合,也是行为与技术的结合,技术可以标准化,但行为不易观察且无法标准化,只能通过可验证性程序和方法来合理保证,所以影响审计判断质量进而影响审计质量的决定性因素是对审计技术、程序和方法的选择与综合运用,即审计行为。论文在相关文献综述和理论分析的基础上,围绕公允价值审计的过程与结果,特别是围绕审计过程,从审计对会计确认的再确认、对公司管理层行为的判断及对审计主体自身行为的判断三个方面,详细分析了有限理性在公允价值审计中的体现及其对审计工作质量的影响。在对公允价值审计过程职业判断的有限理性进行分析时,本文发现,通用财务报告目标也是一般目的的审计目标,即合法性、公允性,是不合理的,审计质量判断标准不明确,某些专家主张的“程序理性”是不恰当的,会误导审计实务,因此对目前的通用财务报告目标和审计质量判断标准展开了讨论。审计判断的有限理性在审计过程中得以体现,在审计结果中得到综合反映,故论文最后通过对审计质量的检验对两个理论进行了验证,结论证实了相应的理论分析。
研究发现,公允价值审计涉及的判断绝大多数是结构的不确定性问题,而非参数的不确定性问题,故造成审计主体职业判断有限理性的主要原因是公允价值计量下的会计审计环境有异于历史成本计量的复杂性,审计主体对环境的认知与计算能力的有限性,以及信息的不完全、非对称性所致的判断偏误,能力不足是其主要表现,而非审计主体的机会主义所致的审计舞弊。风险导向审计是公允价值审计最好的审计模式,但目前审计实务对经营风险的评估存在缺陷,忽视了衍生工具的运用所带来的对企业经营风险特征的改变就是其中之一,因而有必要重新认识重要性、重大错报风险和财务报告目标、独立性等概念,强化对审计行为规律的研究。论文的实证研究发现,我国当前公允价值审计的质量与历史财务信息审计的相比有着显著的差异；而且外在环境的变化如证监会经济处罚对审计质量的改善未必一定有效,从而验证了审计判断有限理性的前景理论和企业能力理论。由此作者认为,重视审计主体的能力建设才是治本之策。能力建设包括注册会计师个体的能力建设和事务所整体的能力建设。
Accounting measurement is trendence towards fair value by historical cost, guided by The Measurement Perspective of Value-Relevance, authoritative viewpoint of financial accounting objective. Valuation become the most cutting-edge problem of financial accounting, Including more and more estimates of the future in today's financial statements. Audit is reconfirm to accounting recognition, judgement to firm administering authority behavior, and judgement to CPA's behavior, is the last and the most important barriers of financial information gets into capital market. Although audit is a profession depending on sufficient demand of capital market, although now there are a vast amount of criterion and norms to audit, and although all government supervision institutions and International Organizations have great expectations on audit, but the fact is that audit don't play fully due functions. Particularly the fact of financial crisis of 2008 exposed that auditors didnot disclose adequately the defectives of companies'risk control, mispricing, and misleading information is clear proof. And auditing rational expectation gap is increase constantly because mainly CPA's judgment bias resulting from low professional competence, not audit fraud from adverse motivates. our country's fair value measurement of 2007 is compulsory change of measurement mode. Thus research on CPA's capability, especially the capability in professional judgment and their behavioral rules are urgent requirements.
Audit is the combination of the process and the result, also is the combination of behavior and technology, but technology can standardization while behavior not, so influencing factors of audit quality mainly is auditing behavior, In other words, is a choice and integrated apply on auditing prodecure, method and technology. Based on literature review and theories analysis related, this paper begin to discuss from reconfirm to accounting recognition, judgement to firm administering authority behavior, and judgement to CPA's behavior, centered on the process and the result of auditing fair value, especially the process。in the process of discussion, I find general financial accounting objective, also is general audit goal and judgement norms audit quality is irrational and delphic, so I discuss them. Although bounded rationality of audit judgement is embodied in audit process, but can be comprehensive reflected in audit result. At the last of this paper I verify theories analysis by two empirical tests.
This paper find, audit fair value involves matters most of structure uncertainty, not parameter uncertainty, so audit failure mainly bcause CPA's judgment bias resulting from low professional competence by complex circumstances and people bounded cognitive and computing abilities, not audit fraud from adverse motivates by people' opportunism。Risk-oriented Auditing is the most favorable audit mode in auditing fair value, but today the evaluation of business risk have much deficiency, neglecting the character's change of firm business risk is one because of using derivatives. Therefore it is necessary to reacquainte the concepts, for example, risk, materiality, risks of material misstatement, financial report objective, independence, and should pay much attention to the rules of audit behavior. The empirical tests of this paper find that it is different significantly between auditing fair value and auditing historical cost, and external environment'change, such as CSRC's financial penalty, may not effective to the improvement of audit quality. Hence This paper think that construction of CPA's capability is a fundamental way, this capability includes individual competence of CPA and total capability of accounting firm.
审计是过程与结果的结合,也是行为与技术的结合,技术可以标准化,但行为不易观察且无法标准化,只能通过可验证性程序和方法来合理保证,所以影响审计判断质量进而影响审计质量的决定性因素是对审计技术、程序和方法的选择与综合运用,即审计行为。论文在相关文献综述和理论分析的基础上,围绕公允价值审计的过程与结果,特别是围绕审计过程,从审计对会计确认的再确认、对公司管理层行为的判断及对审计主体自身行为的判断三个方面,详细分析了有限理性在公允价值审计中的体现及其对审计工作质量的影响。在对公允价值审计过程职业判断的有限理性进行分析时,本文发现,通用财务报告目标也是一般目的的审计目标,即合法性、公允性,是不合理的,审计质量判断标准不明确,某些专家主张的“程序理性”是不恰当的,会误导审计实务,因此对目前的通用财务报告目标和审计质量判断标准展开了讨论。审计判断的有限理性在审计过程中得以体现,在审计结果中得到综合反映,故论文最后通过对审计质量的检验对两个理论进行了验证,结论证实了相应的理论分析。
研究发现,公允价值审计涉及的判断绝大多数是结构的不确定性问题,而非参数的不确定性问题,故造成审计主体职业判断有限理性的主要原因是公允价值计量下的会计审计环境有异于历史成本计量的复杂性,审计主体对环境的认知与计算能力的有限性,以及信息的不完全、非对称性所致的判断偏误,能力不足是其主要表现,而非审计主体的机会主义所致的审计舞弊。风险导向审计是公允价值审计最好的审计模式,但目前审计实务对经营风险的评估存在缺陷,忽视了衍生工具的运用所带来的对企业经营风险特征的改变就是其中之一,因而有必要重新认识重要性、重大错报风险和财务报告目标、独立性等概念,强化对审计行为规律的研究。论文的实证研究发现,我国当前公允价值审计的质量与历史财务信息审计的相比有着显著的差异；而且外在环境的变化如证监会经济处罚对审计质量的改善未必一定有效,从而验证了审计判断有限理性的前景理论和企业能力理论。由此作者认为,重视审计主体的能力建设才是治本之策。能力建设包括注册会计师个体的能力建设和事务所整体的能力建设。
Accounting measurement is trendence towards fair value by historical cost, guided by The Measurement Perspective of Value-Relevance, authoritative viewpoint of financial accounting objective. Valuation become the most cutting-edge problem of financial accounting, Including more and more estimates of the future in today's financial statements. Audit is reconfirm to accounting recognition, judgement to firm administering authority behavior, and judgement to CPA's behavior, is the last and the most important barriers of financial information gets into capital market. Although audit is a profession depending on sufficient demand of capital market, although now there are a vast amount of criterion and norms to audit, and although all government supervision institutions and International Organizations have great expectations on audit, but the fact is that audit don't play fully due functions. Particularly the fact of financial crisis of 2008 exposed that auditors didnot disclose adequately the defectives of companies'risk control, mispricing, and misleading information is clear proof. And auditing rational expectation gap is increase constantly because mainly CPA's judgment bias resulting from low professional competence, not audit fraud from adverse motivates. our country's fair value measurement of 2007 is compulsory change of measurement mode. Thus research on CPA's capability, especially the capability in professional judgment and their behavioral rules are urgent requirements.
Audit is the combination of the process and the result, also is the combination of behavior and technology, but technology can standardization while behavior not, so influencing factors of audit quality mainly is auditing behavior, In other words, is a choice and integrated apply on auditing prodecure, method and technology. Based on literature review and theories analysis related, this paper begin to discuss from reconfirm to accounting recognition, judgement to firm administering authority behavior, and judgement to CPA's behavior, centered on the process and the result of auditing fair value, especially the process。in the process of discussion, I find general financial accounting objective, also is general audit goal and judgement norms audit quality is irrational and delphic, so I discuss them. Although bounded rationality of audit judgement is embodied in audit process, but can be comprehensive reflected in audit result. At the last of this paper I verify theories analysis by two empirical tests.
This paper find, audit fair value involves matters most of structure uncertainty, not parameter uncertainty, so audit failure mainly bcause CPA's judgment bias resulting from low professional competence by complex circumstances and people bounded cognitive and computing abilities, not audit fraud from adverse motivates by people' opportunism。Risk-oriented Auditing is the most favorable audit mode in auditing fair value, but today the evaluation of business risk have much deficiency, neglecting the character's change of firm business risk is one because of using derivatives. Therefore it is necessary to reacquainte the concepts, for example, risk, materiality, risks of material misstatement, financial report objective, independence, and should pay much attention to the rules of audit behavior. The empirical tests of this paper find that it is different significantly between auditing fair value and auditing historical cost, and external environment'change, such as CSRC's financial penalty, may not effective to the improvement of audit quality. Hence This paper think that construction of CPA's capability is a fundamental way, this capability includes individual competence of CPA and total capability of accounting firm.
引文
[1]本文中,“审计主体”是会计师事务所及其注册会计师的简称,文中对审计师、审计人员、注册会计师未作严格区分,都是指职业审计人员。
[2]、[3]、[5]、[11]参见2008年5月27日、11月9日21世纪经济报道,2009年1月6日证券时报,1月20日中国证券报、5月7日香港文汇报等的报道。
[4]引自中国会计学会编《会计监管专题》,P15-27,28-48。
[6]转引自普华永道会计师事务所主编《衍生金融产品审计》,P52。
[7]见伊恩·格雷、斯图尔特·曼森著《审计学：原理、实践与案例(第二版)》,P9-10。
[8]首先,持有这一观点的还有：Power·M(1997),伊恩·格雷、斯图尔特·曼森(2003),以及罗伯特.希勒的《非理性繁荣》(2003)等。其次,随着会计不确定性的提高,审计对会计的再确认难度也会提高,而且公司与审计主体之间的信息不对称程度也会加大；第三,我国2007年的企业会计准则实施是强制性制度变迁的结果,审计主体的能力培养却是一个渐进的漫长过程,而且企业能力理论认为主体对外在环境变化的反映会因为路径依赖等而不敏感,可能不会主动适应环境的变化而自觉提升自身的行为能力,因而能力不足就成了公允价值审计失败中矛盾的主要方面。
[9]本章所涉文献,如未注明出处又在参考文献中查找不到相应条目的,均转引张继勋等的《会计和审计中的实验研究方法》(南开大学出版社,2008年6月)。由于引注所涉及的文献较多,且本文作了重新分类,逐条注释将极为繁琐,故不一一注释,并向作者致谢。
[10]本小节内容根据杰弗里·M·霍奇逊(Geoffrey M. Hodgson)的《演化与制度——论演化经济学和经济学的演化》整理而成。
[11]本模型借鉴了Avinash Dixit (2003)的On Modes of Economic Governance,452—454。
[12]ρ1推算如下：ρ1是静态均衡时被认定为“舞弊”的审计师的比例,其中λ1在下一期仍存在,而舞弊被发现并被认定的概率是f1。其余的审计师(1—ρ1),即(1—γ2ρ2)未被认定为“舞弊” 反映”所代替,包括可验证性、中立性和完整性三个子特征,完整性既包括报表本身的反映,也包括附注的批露。
[20]实务中,审计报告是作为财务报告的一个组成部分予以批露的,而且财务报告中的财务信息都经过注册会计师的审计、审阅和再确认,是审计调整后的产物。
[21]本图借鉴了斯蒂芬·P·罗宾斯、玛丽·库尔特所著《管理学(第7版)》图11-1,P296。
[22]见斯蒂芬·A.泽夫、贝拉G.德兰著《现代财务会计理论——问题与论争》,P216-227。
[23]转引自金伯富著《机会利益论——兼析其在金融体系中的应用》,P22。
[24]持这一观点的论文较多,如蒋尧明：《上市公司会计信息披露的真实性与虚假陈述研究》(载《会计研究》2004年第1期)和《会计信息真实性：基于“法律真实说”的理性思考》(载《财经理论与实践》2005年第5期)；刘圻：《从程序理性的角度看会计信息失真的分类管理》(载《中南财经政法大学学报》2005年第3期)；郑金宝、范红辉：《论会计信息真实性的相对性》(载《集团经济研究》2005年第3期)等。
[25]庄建南：《检察执法的基石——客观事实与法律事实》(载《法制日报》2004年9月9日第9版)。
[26]参见《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿责任的若干规定》。
[27]参见许海峰编著《中外财务欺诈大案》,经济日报出版社,2003年1月。
[28]见《大不列颠百科全书》中普通法国家和罗马法国家证据证明标准词条,转引自《论法官的自由裁量权——侧重从刑事审判的角度》一书。
[29]转引自石爱中、胡继荣主编的《审计研究》第三章《审计目标》。
[30]参见孙坤著《独立审计质量保证论》之《审计质量的评价标准》,和常勋、黄京菁著《会计师事务所质量控制》之《质量控制与风险防范》。
[31]参见加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》一书有关内容。
[32]参见罗宾斯等的《管理学》(第7版)之《人际间有效沟通的障碍》。
[33]参见邢俊芳等编著的《最新国外效益审计》,和石爱中等编著的《审计研究》P89。
[34]参阅张素莲著《论法官的自由裁量权——侧重从刑事审判的角度》有关内容。
[35]参阅扎比霍拉哈·瑞扎伊著.朱国泓译.《财务报表舞弊预防与发现》的有关内容。
[36]转引自葛家澍主编的《中级财务会计学》,P61。
[37]均引自加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》及之二的《财务报告中的职业判断》。
[38]引自威廉姆R.司可脱的《财务会计理论》,P296。
[39]均引自加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》及之二的《财务报告中的职业判断》。
[40]参见查理斯G.库博《从质量到卓越经营——一种管理的系统方法》,史宁安等的《审计质量之用户(顾客)满意论》,及王善平的《独立审计权责结构研究》。
[41]转引自扎比霍拉哈·瑞扎伊著,朱国泓译,《财务报表舞弊预防与发现》,P54。
[42]W. D. Hall and A. J. Renner, Lessons Audits Ignore at Their Own Risk, Journal of Accountancy June 1991, P63,转引自《审计中的职业判断》。
[43]引自Power·M. (1997)的 The Audit Society-Second Thoughts。
[44]Mary Stone和John Rasp 1991年发表于美国《会计评论》上的Tradeoffs in the choice between logit and OLS for accounting choice studies,专门针对经济数据特别是会计数据样本量少于30个甚至为几个的情况,利用真实数据和随机生成的模拟数据进行了数千次实证检验,结果发现,样本少于30个的模型与正态分布相比会向右倾斜,但其检验结果仍然是显著有效,且OLS的预测效果更好。另外,本章实证指标为营业收入、营业利润、经营现金净流量,而非主营业务收入与主营业务利润等。众所周知,证监会行业分类是只要某种主营业务占总收入、总资产或总利润三者之一50%以上,就将其归入某类行业。本文按行业搜集资料只是为了样本数据的可比性,一般来说,某行业的同类企业,其其它业务类型也不会相差太大。
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[2]、[3]、[5]、[11]参见2008年5月27日、11月9日21世纪经济报道,2009年1月6日证券时报,1月20日中国证券报、5月7日香港文汇报等的报道。
[4]引自中国会计学会编《会计监管专题》,P15-27,28-48。
[6]转引自普华永道会计师事务所主编《衍生金融产品审计》,P52。
[7]见伊恩·格雷、斯图尔特·曼森著《审计学：原理、实践与案例(第二版)》,P9-10。
[8]首先,持有这一观点的还有：Power·M(1997),伊恩·格雷、斯图尔特·曼森(2003),以及罗伯特.希勒的《非理性繁荣》(2003)等。其次,随着会计不确定性的提高,审计对会计的再确认难度也会提高,而且公司与审计主体之间的信息不对称程度也会加大；第三,我国2007年的企业会计准则实施是强制性制度变迁的结果,审计主体的能力培养却是一个渐进的漫长过程,而且企业能力理论认为主体对外在环境变化的反映会因为路径依赖等而不敏感,可能不会主动适应环境的变化而自觉提升自身的行为能力,因而能力不足就成了公允价值审计失败中矛盾的主要方面。
[9]本章所涉文献,如未注明出处又在参考文献中查找不到相应条目的,均转引张继勋等的《会计和审计中的实验研究方法》(南开大学出版社,2008年6月)。由于引注所涉及的文献较多,且本文作了重新分类,逐条注释将极为繁琐,故不一一注释,并向作者致谢。
[10]本小节内容根据杰弗里·M·霍奇逊(Geoffrey M. Hodgson)的《演化与制度——论演化经济学和经济学的演化》整理而成。
[11]本模型借鉴了Avinash Dixit (2003)的On Modes of Economic Governance,452—454。
[12]ρ1推算如下：ρ1是静态均衡时被认定为“舞弊”的审计师的比例,其中λ1在下一期仍存在,而舞弊被发现并被认定的概率是f1。其余的审计师(1—ρ1),即(1—γ2ρ2)未被认定为“舞弊” 反映”所代替,包括可验证性、中立性和完整性三个子特征,完整性既包括报表本身的反映,也包括附注的批露。
[20]实务中,审计报告是作为财务报告的一个组成部分予以批露的,而且财务报告中的财务信息都经过注册会计师的审计、审阅和再确认,是审计调整后的产物。
[21]本图借鉴了斯蒂芬·P·罗宾斯、玛丽·库尔特所著《管理学(第7版)》图11-1,P296。
[22]见斯蒂芬·A.泽夫、贝拉G.德兰著《现代财务会计理论——问题与论争》,P216-227。
[23]转引自金伯富著《机会利益论——兼析其在金融体系中的应用》,P22。
[24]持这一观点的论文较多,如蒋尧明：《上市公司会计信息披露的真实性与虚假陈述研究》(载《会计研究》2004年第1期)和《会计信息真实性：基于“法律真实说”的理性思考》(载《财经理论与实践》2005年第5期)；刘圻：《从程序理性的角度看会计信息失真的分类管理》(载《中南财经政法大学学报》2005年第3期)；郑金宝、范红辉：《论会计信息真实性的相对性》(载《集团经济研究》2005年第3期)等。
[25]庄建南：《检察执法的基石——客观事实与法律事实》(载《法制日报》2004年9月9日第9版)。
[26]参见《最高人民法院关于审理证券市场因虚假陈述引发的民事赔偿责任的若干规定》。
[27]参见许海峰编著《中外财务欺诈大案》,经济日报出版社,2003年1月。
[28]见《大不列颠百科全书》中普通法国家和罗马法国家证据证明标准词条,转引自《论法官的自由裁量权——侧重从刑事审判的角度》一书。
[29]转引自石爱中、胡继荣主编的《审计研究》第三章《审计目标》。
[30]参见孙坤著《独立审计质量保证论》之《审计质量的评价标准》,和常勋、黄京菁著《会计师事务所质量控制》之《质量控制与风险防范》。
[31]参见加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》一书有关内容。
[32]参见罗宾斯等的《管理学》(第7版)之《人际间有效沟通的障碍》。
[33]参见邢俊芳等编著的《最新国外效益审计》,和石爱中等编著的《审计研究》P89。
[34]参阅张素莲著《论法官的自由裁量权——侧重从刑事审判的角度》有关内容。
[35]参阅扎比霍拉哈·瑞扎伊著.朱国泓译.《财务报表舞弊预防与发现》的有关内容。
[36]转引自葛家澍主编的《中级财务会计学》,P61。
[37]均引自加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》及之二的《财务报告中的职业判断》。
[38]引自威廉姆R.司可脱的《财务会计理论》,P296。
[39]均引自加拿大特许会计师协会职业判断研究项目之一的《审计中的职业判断》及之二的《财务报告中的职业判断》。
[40]参见查理斯G.库博《从质量到卓越经营——一种管理的系统方法》,史宁安等的《审计质量之用户(顾客)满意论》,及王善平的《独立审计权责结构研究》。
[41]转引自扎比霍拉哈·瑞扎伊著,朱国泓译,《财务报表舞弊预防与发现》,P54。
[42]W. D. Hall and A. J. Renner, Lessons Audits Ignore at Their Own Risk, Journal of Accountancy June 1991, P63,转引自《审计中的职业判断》。
[43]引自Power·M. (1997)的 The Audit Society-Second Thoughts。
[44]Mary Stone和John Rasp 1991年发表于美国《会计评论》上的Tradeoffs in the choice between logit and OLS for accounting choice studies,专门针对经济数据特别是会计数据样本量少于30个甚至为几个的情况,利用真实数据和随机生成的模拟数据进行了数千次实证检验,结果发现,样本少于30个的模型与正态分布相比会向右倾斜,但其检验结果仍然是显著有效,且OLS的预测效果更好。另外,本章实证指标为营业收入、营业利润、经营现金净流量,而非主营业务收入与主营业务利润等。众所周知,证监会行业分类是只要某种主营业务占总收入、总资产或总利润三者之一50%以上,就将其归入某类行业。本文按行业搜集资料只是为了样本数据的可比性,一般来说,某行业的同类企业,其其它业务类型也不会相差太大。
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1.[加]阿立森·萨特克利夫、保罗—埃米尔·罗伊执笔,王富利译,陈毓圭、吴溪等审校,审计中的职业判断[M],经济科学出版社,2005,09；
2.[美]阿瑟·H·比尔著,鲍恩斯等译,审计委员会指南：上市公司董事会中审计委员会的信息来源(第二版)[M],中国财政经济出版社,2005,08；
3.[美]阿维纳什·迪克西特(Avinash K. Dixit)著,郑江淮等译,法律缺失与经济学：可供选择的经济治理方式[M],中国人民大学出版社,2007,05；
4.[美]道格拉斯·盖尔(Douglas Gale)著,韦森总译校,一般均衡的策略基础——动态匹配与讨价还价博弈[M],上海三联书店、上海人民出版社,2004,04；
5.[美]霍华德·施利特著,吴谦立译,财务骗术[M],上海远东出版社,2003,01；
6.[美]杰弗里·M·霍奇逊(Geoffrey M. Hodgson)著,任荣华等译,张林、孟捷校,演化与制度——论演化经济学和经济学的演化[M],中国人民大学出版社,2007,10；
7.[美]凯斯·R.桑斯坦主编,涂永前、成凡、康娜译,行为法律经济学[C],北京大学出版社,2006,11；
8.[美]罗伯特·莫勒尔著,李海风、刘霄仑等译,王立彦审校,布林克现代内部审计学[M],中国时代经济出版社,2005,12；
9.[美]罗斯·L·瓦茨、杰罗尔德·L·齐默尔曼著,陈少华等译,实证会计理论(第二版)[M],东北财经大学出版社,2006,09；
10.普华永道会计师事务所主编,杨朝松译审,衍生金融产品审计[C],经济科学出版社,2007,01；
11.[美]斯蒂格利茨,2007—2008金融危机及其对宏观经济影响[N],东方早报,2008,09,27：
12.[美]斯蒂芬·P·罗宾斯、玛丽·库尔特著,孙健敏等译,管理学(第7版)[M],中国人民大学出版社,2004,01；
13.[英]伊恩·格雷、斯图尔特·曼森著,吕兆德等译,审计学：原理、实践与案例(第二版)[M],中信出版社,2003,09；
14.[美]约瑟夫·W·韦斯著,符彩霞译,商业伦理——利益相关者分析与问题管理方法(第3版)[M],中国人民大学出版社,2005,06；
15.[加]威廉姆R.司可脱著,陈汉文等译,财务会计理论[M],机械工业出版社,2000,08。
1. Andrew Morse,日本监管当局敲打会计师事务所[N],华尔街日报中文版,2006,07,04；
2.边泓,有限理性投资者对会计信息的使用模式研究[J],财经研究,2007,10；
3.曹强、陈汉文、胡南薇,事务所特征、行为与审计生产效率[J],南开管理评论,2008,02；
4.程建、朱小明,信用风险评估模型预测力的验证研究[J],山西财经大学学报,2007,02；
5.陈美华著,公允价值计量基础研究[M],中国财政经济出版社,2006,06；
6.陈其安、杨秀苔,基于代理人过度自信的委托—代理关系模型研究[J],管理工程学报,2007,01；
7.陈宋生,审计标准随机运用的经验证据[J],审计研究,2008,03；
8.陈信元、夏立军,审计任期与审计质量：来自中国证券市场的经验证据[J],会计研究,2006,01；
9.陈仁恩、卢宗辉,不等群下的整群抽样问题研究[J],厦门大学学报(哲学社会科学版),2006,05；
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11.段兴民、张连起、陈晓明著,审计重要性水平[M],上海财经大学出版社,2004,01；
12.耿建新、朱友干,与公允价值确认相关的审计证据研究[J],审计研究,2008,05；
13.过晓芳、王宇平,同类产品的定价模型研究[J],技术经济与管理研究,2007,03；
14.郭莉,现代审计风险模型及其推行难点分析[J],审计与经济研究,2007,11；
15.韩传模、王桂姿,金融衍生工具公允价值的确证及风险监控[C],中国会计学会2006年学术年会论文集,2006,7；
16.黄泽先等,理性行为的多重性分析[J],经济评论,2007,02；
17.江伟、常廷彬,论已确认事实的预决力[J],中国法学,2008,03；
18.孔东明,中国股市噪音成分及影响因素检验[J],南方经济,2007,01；
19.会计信息质量特征研究课题组,对建立我国会计信息质量特征体系的认识[J],会计研究,2006,1；
20.李凤雏、王永海,关于审计判断中事实要素和价值要素的思考[J],审计研究,2008,03；
21.廖义刚、毛丽娟,持续经营不确定性审计意见：发展及启示[J],审计与经济研究,2006,09；
22.(台湾)林柄沧编著,如何避免审计失败[M],中国时代经济出版社,2003,04；
23.林斌,不确定信会计信息批露研究[M],中国财政经济出版社,2008,07；
24.刘成立、张继勋,时间压力下的注册会计师判断绩效[J],税务与经济,2008,03；
25.刘峰、王兵,什么决定了利润差异：会计准则还是职业判断?——来自中国A、B股市场的初步证据[J],会计研究,2006,03；
26.刘刚,公允价值审计问题介绍[J],中国注册会计师,2003,08；
27.刘浩、孙铮,公允价值的实证理论分析与中国的研究机遇[J],财经研究,2008,01；
28.刘明辉、毕华书,论审计职业怀疑的合理边界[J],会计研究,2007,08；
29.刘勤、颜志元,会计估计与独立审计质量——来自中国A股上市公司的证据[J],会计研究,2006,09；
30.刘小年、岳阳的,行为审计研究：回顾与启示[J],审计研究,2005,02；
31.刘亚莉、胡志颖、徐晓宇,注册会计师的注意领域与审计质量——基于对我国资本市场审计意见及证监会处罚公告的调查[J],审计研究,2006,05；
32.娄权,财务报告舞弊四因子假说及其实证检验[D],厦门大学博士学位论文,2004,05；
33.路晓燕,西方公允价值会计的实证研究综述[J],现代管理科学,2007,11；
34.耿建新、朱友干,与公允价值确认相关的审计证据研究[J],审计研究,2005,05；
35.聂顺江著,上市公司财务会计目标及其保证机制[M],中国社会科学出版社,2007,01；
36.潘克勤,客户重要性与审计质量[J],经济纵横,2007,04；
37.饶育蕾、刘达锋著[M],行为金融学,上海财经大学出版社,2003,05；
38.任夏仪,中国上市公司独立审计质量的理论与实证研究[D],重庆大学博士学位论文,2006,6；
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40.王善平,独立审计权责结构研究[M],中国财政经济出版社,2006,05；
41.王善平、龚启辉、蔡斯欣,强制轮换下行为选择的异化与价值偏离[J],财经理论与实践,2008,07；
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43.王遥,注册会计师审计行为的影响因素分析[J],审计研究,2008,02；
44.王玉涛,审计师行为选择与其独立性偏好的关系—理论分析与实证检验[J],中国会计学会2006年学术年会论文集,2006,7；
45.文宗瑜著,现代公司治理：董事会与CEO的较量与制衡[M],经济科学出版社,2005,
46.邬展霞,中国上市公司：盈余信息的可靠性及其度量[M],上海财经大学出版社,2008,11；
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48.吴晓鹏、郑博宏、周馨怡,一场16年的质疑：美国证券交易委员会在哪里[N],0,2008,12,17；
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57.许燕,会计职业判断研究[D],天津财经大学博士学位论文,2004,06；
58.杨翼飞,会计信息质量特征研究[D],厦门大学博士学位论文,2006,12；
59.张皓、黄向阳,论数据分组的误导作用[J],商业经济与管理,2008,04；
60.张继勋,审计判断研究[D],天津财经大学博士学位论文,2002,05；
61.张继勋、付宏琳,经验、任务性质与审计判断质量[J],审计研究,2008,03；
62.张继勋等,会计和审计中的实验研究方法[M],南开大学出版社,2008,06；
63.张瑞锋,金融市场波动溢出研究[M],中国社会科学出版社,2008,03；
64.张素莲著,论法官的自由裁量权——侧重从刑事审判的角度[M],中国人民公安大学出版社,2004,1；
65.张婷,前景理论下审计师投入决策分析[J],统计与决策,2008,09；
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67.张仁寿,注册会计师审计意见行为模式的透镜研究——基于广州市执业注册会计师问卷调查和实验研究的实证分析[J],审计研究,2006,04；
68.张永泉,民事证据采信制度研究[M],中国人民大学出版社,2003,10；
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71.郑石桥编著,内部控制实证研究[M],经济科学出版社,2006,07；
72.中国会计学会编,会计监管专题[C],中国财政经济出版社,2003,06；
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74.《注册会计师执业环境问题研究》题组,注册会计师执业环境与审计质量问题研究——供给与需求的视角[J],会计研究,2006,10；
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