| Summary: | 碩士 === 中原大學 === 會計研究所 === 100 === ABSTRACT
This study discusses in mixture of information, the influence of client advocacy and regulatory focus to auditor’s judgment.This study use CPA Firms’ auditor as our sample, and provide questionnaires. The results are according to the results of the questionnaire to be analyzed.
The summary of the main findings are as follows:
(1)When presented with a mixture of information, auditors will have the situation of belief adjustment.
(2)The difference of client advocacy, auditors will have the situation of belief adjustment.
(3)If auditors adopted the promotion focus, the face of the "favorable - unfavorable" information, belief adjustment will higher than the face of "unfavorable - favorable" information. Instead, if auditors adopted the prevention focus, the face of the "favorable - unfavorable" information, belief adjustment will higher than the face of "unfavorable - favorable" information.
(4)We verify the interaction items by linear regressions and analysis of variance, the results are finding the interaction items will not affect auditor’s belief adjustment.
Additonally analysis reflects gender, education, and marriage will not affect auditor’s belief adjustment. Finally, the experience of the CPA firm will affect auditors beliefs adjustment.
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