核閱方式與核閱者立場對查核績效之影響

The Effect of Review Mode and Reviewer Preference on Auditors' Performance

本文探討查核過程中，核閱方式與核閱者立場等兩種解釋責任對查核績效的聯合影響，是否查核人員在電子核閱下能減少其策略性行為。經以78 位查核人員實驗後發現，在面對面核閱下，若受試者主管傾向懷疑客戶解釋，相對於主管傾向信任客戶，受試者對於應收帳款餘額評以較低程度允當表達，此種策略性態度移轉在電子核閱下並未減輕。此外，在面對面核閱下，懷疑組的受試者比信任組搜尋更多反向（更少正向）的查核證據，在電子核閱下，正向與反向證據量差距縮小。本文認為，核閱方式在查核人員傾向主管立場的行為中，具調節效果，但此調節效果僅存在於過程而非結果的解釋責任。

This study examines the joint effect on auditor performance of two accountability features in the audit review process: review mode and reviewer preference. It investigates whether the auditors' strategic behavior can be mitigated under the e-mail review mode. Seventy-eight auditors participated in an experiment. Results suggest that, under the face-to-face review mode, auditors whose supervisors are known to be skeptical about client-provided explanations make lower likelihood assessment that the explanations can substantially account for the fluctuation of accounts receivable balance than auditors whose supervisors are known to trust the client-provided explanations. Such attitudinal shift is not reduced under the e-mail review mode. In addition, under the face-to-face review mode, auditors in the skeptical condition search for more opposing (less supporting) audit evidence than those in the credence condition. However, such differences diminish under the e-mail review mode. Our finding suggests that auditors' conformity to the reviewer preference can be moderated by review mode for process accountability but not outcome accountability.