The Effects of Out‐of‐Regime Guidance on Auditor Judgments About Appropriate Application of Accounting Standards
通过两个实验，发现审计师在IFRS缺乏指引时参考其他准则（如美国GAAP）会产生对比效应，导致判断偏离IFRS支持的处理方式，且当审计师认为IFRS缺乏指引时该效应减弱。
Abstract Accountants making judgments with respect to a particular set of standards are increasingly aware of standards from other reporting regimes that offer additional or conflicting guidance. In fact, IFRS encourages reliance on out‐of‐regime standards when IFRS lacks guidance. This paper reports the results of two experiments which provide evidence that auditors in such circumstances are vulnerable to contrast effects , whereby reporting judgments under IFRS are systematically influenced away from the accounting treatment supported by standards from another regime (U.S. GAAP ). Contrast effects are observed (i) when out‐of‐regime standards are considered before making a reporting judgment under IFRS , and (ii) when out‐of‐regime standards are applied as local GAAP for a subsidiary of a foreign parent that reports under IFRS . We also find that contrast effects are reduced when auditors believe IFRS lacks guidance. These results have implications for financial statement preparers and auditors in the current incomplete‐convergence environment.