Under Different Press Types On The Audit Staff Mechanism Of Moral Disengagement

It is very common to see anditors make reduced audit quality (RAQ) behavior. Why auditors knew RAQ behavior is contrary to professional code still engaging in such behavior? What is the psychological process when auditors act go against criteria? Bandura (1986) proposed moral disengagement theory used to explain the behavior of individual unethical psychological process. However, previous studies have not considered environmental influence on moral disengagement. Based on this background, this paper aims to study moral disengagement to solve the following problem:Whether the launched mechanism moral disengagement is different under different press types? How the relationship among different individual characteristics (empathy, moral identity, cynicism, locus of control) and moral disengagement mechanism?This paper mainly forcused on 'Under different press types on the audit staff Mechanism of Moral Disengagement'. Based on Bandura's moral disengagement theory, this paper considerated the environmental influence on the moral disengagement and measured different individual characteristics impact on moral disengagement. This paper used scenario simulation questionnaire to design superior pressure, customer pressure and time pressure these three scenarios. Using SPSS 17.0 statistical software for data processing and analysis, using a single-factor analysis of variance, correlation analysis, multiple regression analysis and other statistical methods.Conclusions:(1) Auditors launch different moral disengagement under different press types. (2) Under different press types, empathy, moral identity and internal control points are negatively correlated with moral disengagement. Cynicism and external control points are positively correlated with moral disengagement. (3) When the individual characteristics were significantly associated with the second and third dimension of moral disengagement, its correlation with the first dimension will be higher; When the individual characteristics were significantly associated with the first dimension of moral disengagement, its correlation with the second and third dimension will not be sure.Through this research suggests that firms need to further improve the firm's employment mechanisms, implanting individual characteristic into competency model. Establishing stress management mechanism to strengthen stress management training and to popularize mental health knowledge. Establishing accountability system to clear responsibility of each employee and incentives.