Motivational Factors And Auditors' Ethical Decision-making The Path Selection Relationship Research

CPA as an independent third party audit of listed companies and submit audit report, the authenticity of audit report involves the collective concern of many interests, and essentially, the auditors' decision-making behavior is an ethical decision-making behavior. Previous research on ethical decision-making process focuses on moral judgments, intentions and behavior stage, while ignoring the key point that the decision-makers have the will and the ability to identify ethical issues. Decision-making behavior of individuals on the scene begin in cognition, if the auditors can not identify scenarios ethical issues, ethical decision making does not start reasoning process, then discuss the auditors' moral judgment and behavior intentions become unfounded, So on the first stage (moral cognition) studies not only help to enrich the audit decision-making behavior theory, but also help CPAs identify the key factors affecting moral cognition and antecedent variables to develop appropriate countermeasures.Research on ethical decision-making cognition finishing models the cognitive elaboration model of ethical decision-making, building the audit staff decision path chosen theoretical framework in the audit environment, according to the special nature of the audit work, chose to put into effect the auditor cognitive motivational factors (accountability, task self-relevance and moral intensity) as antecedent variables, the purpose is to explore the motivational factors and cognitive expenditure relationship and audit staff awareness and cognitive expenditure follow the path of moral choices.Study used questionnaire method. The collected data and hypothesis testing were analyzed using SPSS 17.0, the results show. Firstly, the effect of accountability on the auditors' cognitive expenditure is significant. Secondly, the relationship between task self-relevance, moral intensity and the auditors' cognitive expenditure were significant positive correlation. Thirdly, the interaction effect of accountability, task self-relevance, and moral intensity on the auditors' cognitive expenditure was not significant. Fourthly, the auditors' cognitive expenditure can predict their moral cognition possibilities, the more cognitive expenditure, the greater the likelihood of auditors to identify ethical issues, thereby initiating moral decision path, more likely to have ethical behavior. Contrastly, when there is less cognitive expenditure, the auditor general decision-making path will start making judgments.The following recommendations come from the results of this study. Firstly, introducing the Certified Public Accountants CPA professional liability authentication mechanism, and clearing business quality control responsibilities, using of performance-based incentives. Secondly, optimize the auditors to continue education in the form of training the introduction of moral intensity case scenario, to enhance the auditor's moral sensitivity, nurturing quality-oriented culture of practice, comprehensive audit staff to improve cognitive involvement, thereby improving the quality and credibility of the audit work.