架构效应与模糊效应对会计判断之影响.pdfVIP

Frontiers of International Accounting 国际会计前沿, 2014, 3, 1-7 Published Online December 2014 in Hans. /journal/fia /10.12677/fia.2014.34B001 The Influence of Frame Effect and Ambiguity Effect on Accounting Judgment Sin-Hui Yen, Hui-Ling Chen Department of Accounting, Tamkang University, New Taipei Email: sinhui@.tw, 112197@.tw Received: September 2014 Abstract This study explored the effects of the framing effect and the ambiguity effect on decision prefe- rence. Using experimental method, two independent variables “information statement” (positive and negative statements) and the “information ambiguity” (precise, small interval and big interval ambiguity) were tested to determine how they affected the accounting judgment. Empirical results indicated that, the significant framing effect was found. That is, negative statements about the consequences of a decision induced higher levels of conservative than positive statements. How- ever, this study did not find significant ambiguity effect. In addition, the difference of accounting judgment between large and small ambiguity was only found in positive statements. Keywords Framing Effect, Ambiguity Effect, Decision Judgment 架构效应与模糊效应对会计判断之影响 颜信辉，陈慧玲 淡江大学会计学系，新北市 Email: sinhui@.tw, 112197@.tw 收稿日期：2014年9月 摘 要 本研究探讨架构效应与模糊效应对决策偏好之影响。采用实验设计，操弄“信息陈述用语(正面陈述与负 面陈述) ”与 “信息模糊程度(精确信息、大区间模糊与小区间模糊) ”。实证结果发现，受试者对或有负 债会计处理之决策判断会受到信息陈述用语之影响，采负面陈述时受试者会计处理较为保守。本研究未 1 架构效应与模糊效应对会计判断之影响 发现显著之模糊效应，且大区间模糊与小区间模糊对会计判断之影响亦仅出现于正面陈述组。 关键词 架构效应，模糊效应，决策判断 1. 引言 国际财务报导准则(IFRS)倾向采用细则基础(rule-base) ，较 “原则基础(principle-based) ”更强调专业 判断更具有模糊之特性。例如准则常出现 “高度可能”、 “很有可能”、 “有可能”等具模糊性性质之 机率词汇用语。模糊性信息或许是会计无可避免之本质，然而会计之目的即为提供用户制定决策之有用