会计系学术讲座系列2020年第9讲

主 题：通过改变审计师思维模式促进其对大数据分析的运用

主讲人: 徐图（美国夏威夷大学马诺阿分校助理教授）

协调人: 张敏 张博 王玉涛

时 间：2020-12-16 10:00

地 点：Zoom会议室

语 言：中英文

https://zoom.com.cn/j/68744935660?pwd=dEJzV3ppbVdOdlZTK3lZa09JZWZxUT09

会议 ID：687 4493 5660

密码：447072

讲座摘要:

Audit firms have invested significantly in data analytics (DA). However, evidence shows that auditors are often reluctant to rely on DA. One of auditors’ concerns is that inspectors will second-guess the audit evidence gathered using DA. Drawing on psychology research, we examine how a fixed mindset (a belief that one’s ability is fixed) versus a growth mindset (a belief that one’s ability is malleable) alters auditors’ reliance on DA. In an experiment with Big Four auditors as participants, we find that a growth-mindset prompt, but not a fixed-mindset prompt, enhances auditors’ reliance on DA as inspection risk increases. Our mediation analysis demonstrates that the growth-mindset prompt increases learning-related thoughts and reduces challenges-related thoughts as inspection risk increases. Our findings contribute to auditing literature on DA, innovative audit procedures, and mindsets, and have implications for auditors, audit firms, and regulators.

主讲人简介:

Tu Xu is an Assistant Professor in the School of Accountancy of the Shidler College of Business at the University of Hawaii at Manoa. Tu’s primary research interests lie in how institutional and environmental features shape investors’ and auditors’ judgments and decisions. Tu obtained his Ph.D. in Accounting from Nanyang Technological University, Master of Science in Accounting from the University of Illinois Urbana-Champaign, and Bachelor of Business Administration in Accounting and Finance from the University of Hong Kong. Tu has served as a reviewer for Accounting, Organizations & Society and Journal of International Accounting Research, and as a track chair (editor) for Hawaii Accounting Research Conference and Hawaii International Conference on System Sciences. Tu was born and raised in Beijing.