英语翻译Ponemon’s (1992) study of ethical reasoning and selectio

英语翻译
Ponemon’s (1992) study of ethical reasoning and selection socialization in US accounting studied CPAs from the Big 8 and national audit firms.It found a lower level of ethical reasoning and assurance in the work for staff holding higher level positions in the accounting firm (such as manager and partner positions) than in the work of lower level audit staff.Similarly,Shaub (1994) also indicated that the moral reasoning of the auditors decreased from the senior through the partner levels in the Big 6 accounting firms in the audit assurance work.Although Shaub’s sample comprised 207 auditors,the generalization of the conclusions was limited,as the sample of auditors was drawn from a single accounting firm.Shaub (1994) suggested that future research should be made to explore the issues.Nevertheless,both the research by Ponemon (1992) and that by Shaub (1994) are,without the benefit of the Enron experience,and their results may contain different implications in the current environment.Moreover,Johnstone (2000) found little evidence that audit partners use proactive risk adaptation strategies to mediate the effects of clients’ business risk in the assurance work.Additional research is suggested by the researchers to understand how auditors make the client acceptance decision.Gendron et al.(2006) found that Big 4 accountants who are working in industry report lower commitment to auditor independence than others in public accounting firms,hence affecting their ethical reasoning and audit assurances in the work.
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Ponemon在1992年以来自美国8大审计公司和全国性的审计公司的CPA人员为样本进行了关于职业打的标准以及社会性选择进行了研究.研究表明在这些会计公司的高层员工（例如经理或者合伙人）在工作中的道德标准以及工作的风险担保性要低于基层的审计人员.无独有偶,Shaub在1994年的研究中就同样表明在6大会计公司中,从高层工作人员到合伙人级别员工在审计工作中的道德准则都出现下滑.虽然S作为样本的207名审计人员均来自同一家会计公司,结果具有一定的局限性（但是仍旧可以说明以上问题）.S在报告中建议在以后的研究中应当尽可能的设计到这个问题.不过,无论是P还是S的研究报告都没有涉及采用安然公司的成功经验,或许他们的报告中仍然包含了与现在环境不符的内含因素.除此之外,J在2000年的研究中发现了一些会计公司利用风险前瞻的策略而从中减小其客户公司在被进行审计时受到风险所造成的影响.这些研究员另外的研究则是关于理解审计人员是如何做出一个让其客户公司乐于接受的决定的.G扽人在2006年发现那些为企业做报告的四大会计师事务所中审计员的工作独立性要低于其他的公立会计师事务所,（他们承担的工作风险更低）,因此,她们在工作中所表现出来的道德准则以及审计的风险担保性都受到了影响.