This paper proposes a behavioural framework to complement professional accounting firms’ measures for managing conflicts of interest. Following an empirical examination of the process through which conflicts of interest affect accounting professionals’ decision-making, we develop guidance for practitioners that will enable them to incorporate behavioural interventions while establishing the context, assessing, treating, controlling and monitoring conflicts of interest. The interventions are aimed at strengthening accounting professionals’ independence in fact by increasing the professionals’ expectation that compliant decision-making will result in positive outcomes, increasing their perception that making compliant decisions is less difficult than making the alternative decisions, facilitating the formation of highly ethical judgements and lowering their propensity to disengage.

中文翻译：

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管理专业会计师事务所利益冲突的行为框架

本文提出了一个行为框架来补充专业会计师事务所管理利益冲突的措施。在对利益冲突影响会计专业人员决策的过程进行实证研究之后，我们为从业人员制定了指导，使他们能够在建立背景、评估、处理、控制和监控利益冲突的同时纳入行为干预。事实上，这些干预措施旨在加强会计专业人士的独立性通过增加专业人员对合规决策将产生积极结果的期望，增加他们对做出合规决策比做出替代决策更容易的看法，促进形成高度道德的判断并降低他们脱离接触的倾向。