A Study On Relationship Between Ethical Climate Of Valuation Firm And Deviance Of Appraisers

With the continuous development of the capital markets, asset appraisal industry as a special service agencies, as an important participant in the capital markets, it plays an important role in the development of the capital markets. However, in recent years asset appraisal industry is in the growing process of appraisers a “deviant behavior” “making up”, “guessing”, abusing assessment methods and a series of false assessment. Lead to very different results of the assessment and the objective facts, it severely reduce quality of evaluation reports and assess the credibility of the results and reduces the overall credibility of the assessment of the industry. Appraisers “deviant” behavior, it is not conducive to long-term development of the assessment of the industry, a serious impediment to the socialist market economy healthy and stable operation. According to relevant literature shows the close relationship between organizational climate and individual ethical behavior. Therefore, the main purpose of this paper is for different types of asset evaluation agencies and appraisers’ ethical atmosphere "deviant" behavior theory and empirical research the relationship between. From the ethical dimensions of norms and guiding appraisers correct behavior, to assess the institutional leaders and the relevant regulatory authorities to reduce the appraisers “deviant behavior” to provide new ideas and approaches.Firstly, staff misconduct, organize literature mechanism atmosphere between ethics and ethical atmosphere and individual behavior to sort out and analyze. Subsequently, on the basis of foreign scholars Organizational Ethics Climate(ECQ) development tools on combined with China’s unique cultural scene background, Developed assessment bodies on ethical atmosphere and appraisers “deviant behavior” questionnaire For the empirical test data collected by questionnaire divided into two parts verification, In advance of the questionnaire data, descriptive statistics, And then were right scale an ethical climate assessment bodies and scales two appraisers deviant conduct exploratory factor analysis, Involving 15 agencies ethical climate issues and deviance assessment division of 15 questions, Come in four different dimensions of ethical climate assessment bodies under four different types and dimensions under appraiser deviant behavior, Then the main use of multiple linear regression model to assess the relationship between different types of institutions and appraisers ethical atmosphere between deviance regression analysis, The empirical results show that, Compliance with laws, regulations and rules of procedure of the valuation firm ethical atmosphere appraiser for deviant behavior has a negative effect, and the pursuit of profit and assess the efficiency of the assessment agency ethics atmosphere for “deviant behavior” of appraisers has a negative effect.Finally, the paper analyzed according to the different types of asset evaluation agencies and appraisers ethical atmosphere "deviant" behavior, Propose appropriate policy advice for the conclusion of the study, this study points out the shortcomings, looking for subsequent studies conducted.