Does the auditor s independence deserve to be oppugned, or are there other hidden reasons? By using the psychologically pertinent studies for reference, this paper analyzes a pretty pass of auditor s independence from the factors including bounded rationality, bounded willpower, bounded ethicality, bounded awareness and self-serving biases.
是注册会计师的独立性真正有问题,还是另有隐情?本文借鉴心理学的相关研究结果,从有限理性、有限意志力、有限意识、有限道德和自我服务偏见等因素分析了注册会计师的独立性困境问题,指出这些问题往往不是注册会计师的道德问题,而是其审计信息处理过程中的认识局限性问题。
An ERP Experimental Research on the Effect of Subliminal Messages
意识阈限下信息刺激的传播效果研究——基于ERP的实验研究
the threshold of consciousness
识阈((意识作用发生与消失之界限))
Unconscious Mechanisms of Chinese Characters in Subliminal Semantic Activation
汉语阈下语义启动无意识机制研究
The Study on "Body" Revolutionary Consciousness of The Red Rock;
“身体”视阈下《红岩》的革命意识
Design Factors of Differentiating Brand Features Based on the Theory of Just Noticeable Difference ( JND )
基于差别阈限的产品特征辨识的设计要素研究
On the Main Consciousness Female Education under the Post-feminist View;
论后女权主义视阈下的女性主体意识教育
Mechanisms of Unconscious Processing in Subliminal Semantic Activation;
阈下语义启动及其无意识机制的实验研究
A Study of University Ideology Reproduction in Social Integration Visual Threshold;
社会整合视阈中的大学意识形态再生产研究
On Construction of Contemporary Chinese Ideology in View of New Institutional Economics;
新制度经济学视阈中的当代中国意识形态建构
Analysis of Teachers Curriculum Consciousness from Perspective of Phenomenological Pedagogy;
现象学教育学视阈下教师课程意识探析
Questioning Consciousness:the Key to Studying--On Studying Chen Guidi s Reportages;
问题意识:解读的阈阀——读陈桂棣的报告文学
On the Training of Ecological Ethics Awareness based on the Professional Education for Medical Students
医学生专业教育视阈下的生态伦理意识培养
The Ideology Study on the Culture Consume of Modern Youth
当代青年精神文化消费的意识形态视阈研究
Contemporary Chinese Ideology Construction within the Scope of NIE
新制度经济学视阈的当代中国意识形态建设
Forming of Citizen Consciousness among Female Vocational College Students from the Perspective of Modernity
现代性视阈下的高职女大学生公民意识培育问题分析
Social Responsibility Awareness of Private Enterprise Based on Values Threshold--Take Nantong as an Example
价值观视阈下的民营企业社会责任意识——以南通为例
Limited Government in the Visual Threshold of Philosophy:The Signification of the Concept of Limited Government in the Development of Modern Chinese Politics;
哲学视阈中的有限政府——兼论有限政府理念对当代中国政治发展之意义
The Validity of Subjective and Objective Awareness Thresholds in Subliminal Perception Priming
主、客观觉察阈限对阈上与阈下启动差异的鉴别作用