本研究主要探討審計人員個人價值觀、道德意識與道德信念三者之間的關聯性。一直以來，審計專業總是有著嚴格的專業要求與職業道德，然而，近年來世界各地的財務舞弊不斷發生，每每重創會計審計的專業與公信力，2001年的安隆事件更是重大打擊，有鑒於此，本研究使用結構方程模式檢視審計人員個人價值觀的偏向對不道德的會計審計行為判斷的影響，並討論道德意識是否為中介因素加以干擾之。研究結果發現，道德意識即理想主義與相對主義是個人價值觀與道德信念的顯著中介因子，理想主義、相對主義對不道德的會計審計行為判斷呈正負相關，審計人員個人價值觀的偏向對於道德信念則沒有直接的影響，必須透過理想主義與相對主義對道德信念間接影響之。 The purpose of this research is to probe the relationships among auditors’ personal values, ethical ideology and ethical beliefs. There has been a strict professional demand and ethics on auditing profession all the time. However, accounting scandals occur constantly in the world these days and heavily strike the profession and reputation of accounting and auditing, especially the Enron scandal in 2001. In view of this, this study uses structural equation modeling to investigate the effects of auditors’ value priorities on the judgment of unethical accounting and auditing practices. Moreover, this research also examines the mediator of ethical ideology. The empirical results find that ethical ideology, idealism and relativism, are significant mediators of the relationship between personal values and ethical beliefs. Idealism and relativism are significant both positive and negative associated with the judgment of unethical accounting and auditing practices. These findings also indicate that the auditors’ values priorities influence ethical beliefs indirectly through idealism and relativism, but have no directly effect.
