数字技术与经济金融前沿论坛（第30期）

摘要：

The principle of auditor independence has taken on increasing significance in China with growing privatisation, stock market expansion and a renewed focus on public sector accountability. However, there is a lack of literature investigating how the concept of auditor independence is understood and applied in China. The meaning of auditor independence is investigated in the current study as a socially constructed concept shaped by auditor’s interactions with clients, peers and supervisors. Data was collected from 43 interviews with auditors recruited from the National Audit Office of China (CNAO). This study finds that the meaning of auditor independence is a multifaceted concept constructed and underpinned by three interrelated dimensions: ‘structural independence’ (stemming from the institutional structure and the authority of the CNAO); ‘relational independence’ (learned from observations and interactions with actors in the audit process); and ‘discretional independence’ (self-assessed meanings from self-reflection). The findings highlight the influence of ongoing and situated interactions that act to reinforce or impair auditors’ conceptualization of auditor independence making it a dynamic concept adapting to the auditors’ contextualised interactions with key actors. The meaning of auditor independence initially founded on the legitimised authority of the CNAO but eventually challenged and modified to reflect the meanings attributed by significant others on what it means to be an independent auditor.

主讲人介绍：

Steven Dellaportas is a Professor of Accounting at Xi’an Jiaotong-Liverpool University, Suzhou, China. Steven has published over 60 articles in international per-review journals. Professional ethics in accounting is his primary area of research with an interest in codes of ethics, fraud, professionalism and ethics education. Steven’s research has led to a number of invited presentations in Australia, Asia, UK and the US. Steven is a member on several editorial boards and is presently the Co-Editor for the Accounting Section of the Journal of Business Ethics. Steven has also been gest editor on special issues in accounting for journals such as Managerial Auditing Journal, Meditari Accountancy Research, and Accounting Education. Steven is the lead author of two textbooks, the most recent titled: Principles of Ethics and Corporate Governance in Financial Services, published in English and Japanese. Steven is also a content developer on ethics subject matter for accounting bodies in their professional development programs.