摘要
文章针对促进审计高质量发展的需求,基于受托责任等理论,构建创新自我效能感为中介变量的包容型审计领导对审计人员创新行为影响机制模型。通过问卷量表,共收集212份审计工作人员线上问卷,运用SPSS软件进行实证结果分析,研究结果表明:包容型审计领导对审计人员的创新行为具有显著正向影响;创新自我效能感在包容型审计领导与审计人员创新行为关系中起中介作用。根据研究结果,在审计工作中,审计人员要注重增强自我效能感,而审计领导要对下属持更加开放、信任的管理态度,对两方面人员要求促进审计人员创新行为,最终带动审计高质量发展。
In order to promote the high-quality development of audit and based on the theory of fiduciary responsibility,this paper constructs a mechanism model of the impact of inclusive audit leadership on audit innovation behavior based on the mediating variable of innovative self-efficacy.Through the questionnaire scale,a total of 212 online questionnaires were collected from audit staff,and the empirical results were analyzed by SPSS software.The results show that inclusive audit leadership has a significant positive impact on audit staff innovation behavior;innovation self-efficacy plays a mediating role in the relationship between inclusive audit leadership and auditors’innovation behavior.According to the research results,in the audit work,auditors should pay attention to enhance the sense of self-efficacy,while audit leaders should hold a more open and trusting management attitude towards subordinates,and promote the innovative behavior of auditors from the two aspects,and ultimately drive the high-quality development of audit.
作者
黄曾强
Huang Zengqiang(Nanjing Audit University,Nanjing,Jiangsu,211815)
出处
《市场周刊》
2022年第7期128-132,共5页
Market Weekly
