中文摘要：

道德行为源于个体对道德问题的辨识。以Rest道德决策理论为基础,选取辽宁省会计师事务所审计人员为研究样本,运用问卷调查法与情境模拟方法实证检验了解释责任、道德强度与道德辨识之间的关系。研究发现：解释责任显著提高审计人员的道德辨识能力;同时,审计人员更易于识别具有高道德强度的问题。根据研究结论,提出了在关键业务环节施加较高水平的责任压力进而强化事务所内部的质量控制程序,通过注册会计师职业道德培训与教育提升审计人员的道德敏感性等建议。

英文摘要：

Ethical behaviors spring from individuals＇ identification of ethical issues. By taking auditors from Liaoning Institute of Certified Public Accountant as the research sample and adopting such research methods as questionnaire survey and scenario simulation, the relationships between accountability, moral intensity and ethical identification were tested empirically based on Rest＇s ethical decision making theory. It was found that accountability significantly improves auditors＇ ability of ethical identification; meanwhile, auditors are more likely to identify problems with high moral intensity. Accordingly, it was proposed that quality control should be added to the key procedures to strengthen the internal office affairs by exerting higher accountability, and auditors＇ ethical awareness should he raised by providing relevant training and educating programs.