| 有限理性、审计行为与审计文化建设 |
| |
| 引用本文： | 王媚莎,谢飞.有限理性、审计行为与审计文化建设[J].广东广播电视大学学报,2009,18(6):77-80. |
| |
| 作者姓名： | 王媚莎 谢飞 |
| |
| 作者单位： | 1. 广东金融学院,广东广州,510521
2. 江苏银监局,江苏南京,210004 |
| |
| 摘 要： | 审计人员并非如古典经济学假设是真正意义上的理性人，为解决代理冲突下的审计人员不良审计行为的措施已不能适应现实情况。考虑审计人员的有限理性，研究探讨如何从审计文化建设角度规范审计行为。
|
| 关 键 词： | 有限理性 审计行为 审计文化 |
Bounded Rationality, Audit Behavior and Audit Culture Construction |
| |
| WANG Mei-sha,XIE Fei.Bounded Rationality, Audit Behavior and Audit Culture Construction[J].Journal of Guangdong Radio & Television University,2009,18(6):77-80. |
| |
| Authors: | WANG Mei-sha XIE Fei |
| |
| Institution: | 1. Guangdong University of Finance, Guangzhou, Guangdong, China, 510521, 2.Jiangsu Banking Regulatory Bureau, Nanjing, Jiangsu, China,210004) |
| |
| Abstract: | As the auditor is not, as classical economics assumes, a truly rationale, then the measures taken to deal with the malpractice of the auditing have become impractical. Given the auditor＇s limited rationality, it is of urgent need for the auditing theoretical circle to come up with a solution to regulate the auditing practice from the perspective of auditing cultural construction. |
| |
| Keywords: | bounded rationality audit behavior audit culture |
| 本文献已被 维普 万方数据 等数据库收录！ |
|
