本文關鍵詞：內(nèi)部審計師心理契約違背對降低審計質(zhì)量行為的影響——基于問卷調(diào)查實證研究，，由筆耕文化傳播整理發(fā)布。

內(nèi)部審計師心理契約違背對降低審計質(zhì)量行為的影響——基于問卷調(diào)查實證研究

A Study of the Effects of Auditors Psychological Contract Violation on Audit Quality Reduction Behavior-- An empirical analysis based on questionnaire

[1]

Wang Shihong

南京審計學院審計與會計學院,210017

文章摘要：本研究以我國內(nèi)部審計師為研究對象，探討內(nèi)部審計師心理契約違背對降低審計質(zhì)量行為的影響，并研究組織認同、職業(yè)認同的調(diào)節(jié)作用。通過對內(nèi)部審計師進行問卷調(diào)查，檢驗內(nèi)部審計師心理契約違背對降低審計質(zhì)量行為的影響以及組織認同感和職業(yè)認同感的調(diào)節(jié)作用。研究發(fā)現(xiàn)：組織認同感、職業(yè)認同感分別對心理契約違背與審計師降低審計質(zhì)量行為關系存在調(diào)節(jié)作用，組織認同感和職業(yè)認同感也共同對心理契約違背與審計師降低審計質(zhì)量行為關系存在調(diào)節(jié)作用。研究結果有助于組織正確認識內(nèi)部審計師心理契約違背所帶來的不良影響，并采取積極的應對措施避免此類現(xiàn)象發(fā)生。

Abstr：The study explores the relationship between psychological contract violation and audit quality reduction behavior on the basis of psychological contract theory and regarding internal auditors as research object. The article, by conducting a survey of internal auditors, makes 502 valid questionnaires regression analysis and structural equa- tion modeling analysis by SPSS16. 0 and AMOS7.0. The purpose is to inspect the effects of auditor psychological contract violation behavior on audit quality reduction behavior and the modulation of organizational identity and pro- fessional identity. The results show that auditors psychological contract violation has a positive influence on the audit quality reduction behavior; organizational identity, professional identity and psychological contract violation have effects on the auditors reducing audit quality behavior interacted, organizational identity, professional identity play the moderating role between the psychological contract violation and audit quality reduction behavior.

文章關鍵詞：

Keyword：:psychological contract audit quality organizational identity professional identity

課題項目：本文得到江蘇省教育廳高校哲學社會科學研究項目“審計人員職業(yè)忠誠、知識共享及創(chuàng)新效能研究”（項目批準號：2012SJB630043）、江蘇省博士后基金（項目批準號：1201052C）、中國博士后基金（項目批準號：2013M531335）等的支持,本文還受到國家自然基金（項目批準號：71272097、71173102）等的支持.

作者信息：會員可見

  本文關鍵詞：內(nèi)部審計師心理契約違背對降低審計質(zhì)量行為的影響——基于問卷調(diào)查實證研究，由筆耕文化傳播整理發(fā)布。