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16 (3) 2021

Tổng hợp lý thuyết xét đoán và ra quyết định trong kiểm toán


Tác giả - Nơi làm việc:
Nguyễn Thị Thu Hiền - Trường Đại học Kinh tế Thành phố Hồ Chí Minh , Việt Nam
Tác giả liên hệ, Email: Nguyễn Thị Thu Hiền - hienntt@ueh.edu.vn
Ngày nộp: 26-10-2020
Ngày duyệt đăng: 09-03-2021
Ngày xuất bản: 06-07-2021

Tóm tắt
Nghiên cứu xét đoán và ra quyết định (JDM) ngày càng trở nên quan trọng trong lý thuyết JDM nói chung, lý thuyết kiểm toán và thực hành kiểm toán. Bài viết tổng hợp các nghiên cứu trước nhằm cung cấp bức tranh khái quát về lý thuyết JDM trong kiểm toán, từ đó đưa ra các gợi ý cho nghiên cứu tương lai. Kế thừa danh mục các nghiên cứu JDM trong kiểm toán đã công bố đến năm 2010 của (Mala & Chand, 2015), nghiên cứu này còn bổ sung các nghiên cứu liên quan từ 2010 đến 2019 trên 10 tạp chí khoa học kế toán và kiểm toán. Sử dụng phương pháp phân tích nội dung để phân tích 244 nghiên cứu đã chọn lọc, bài viết tổng hợp lý thuyết JDM trong kiểm toán theo các chủ đề gồm con người (kiểm toán viên), nhiệm vụ kiểm toán và môi trường qua từng giai đoạn thuộc hơn nửa thế kỷ vừa qua. Kết quả nghiên cứu cung cấp định hướng cho nghiên cứu tiếp theo về JDM trong kiểm toán, về các yếu tố ảnh hưởng đến việc thực hiện xét đoán và ra quyết định của Kiểm Toán Viên (KTV), và chỉ ra điểm mạnh, hạn chế của phương pháp phòng thí nghiệm được sử dụng phổ biến trong lý thuyết này.

Từ khóa
con người; kiểm toán; môi trường; nhiệm vụ; tổng hợp lý thuyết; xét đoán và ra quyết định

Toàn văn:
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Trích dẫn:

Nguyen, T. T. H. (2021). Tổng hợp lý thuyết xét đoán và ra quyết định trong kiểm toán [Literature review of judgment and decision in auditing]. Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh – Kinh tế và Quản trị Kinh doanh, 16(3), 21-35. doi:10.46223/HCMCOUJS. econ.vi.16.3.1233.2021


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