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    Title: 會計人員從事盈餘管理之行為意圖 : 計劃行為理論、道德發展與代理問題之解釋
    Other Titles: Accountants' behavioral intentions of earnings management : the explanation of theory of planned behavior, moral development and agency problem
    Authors: 吳美奇;Wu, Mei-chi
    Contributors: 淡江大學會計學系碩士班
    顏信輝;Yen, Sin-hui
    Keywords: 盈餘管理;計劃行為理論;道德發展;代理問題;結構方程模式;Earnings management;Theory of planned behavior;Moral development;Agency problem;Structural equation modeling
    Date: 2006
    Issue Date: 2010-01-11 04:31:01 (UTC+8)
    Abstract: 近年來國內外驚爆許多企業假帳案件(如:Enron、WorldCom、博達等),且根據 POB 於 2000 年的弊案研究發現,在所有舞弊案件中幾乎都有高階主管涉案,因而美國國會更迅速通過沙賓法案(Sarbanes-Oxley Act),其主要目的在重建投資大眾對證券市場之信心,沙賓法案公布後,美國證管會、紐約證券交易所及公開公司會計監督委員會(PCAOB)相繼提出各項規範,其重點都在於提高公司會計及財務資訊之透明度、明訂管理階層對財務報表之責任、以及加強對企業舞弊行為之防制及懲罰。由此可見,公司管理階層和會計人員的行為已受各界廣為重視,鑑於管理階層不道德行為對舞弊影響的重要性,本研究將進一步探討會計人員對於從事盈餘管理行為意圖的影響因素,以期對國內行為會計議題有更完整之探討。
    本研究係以心理決策觀點為出發,應用Ajzen (1985) 之計劃行為理論為架構,同時考量不同的代理情境以及個人的道德發展程度,提出具態度、主觀規範與知覺行為控制三構面的「會計人員從事盈餘管理之行為意圖模式」,以探討影響會計人員從事盈餘管理行為意圖之因素。本研究以158位上市櫃公司之主辦會計與會計碩士在職專班學生為研究樣本,採用t檢定以及結構方程模式(SEM)分析方法檢定研究假說,其主要結果如下:
    一、會計人員對於從事盈餘管理之行為意圖因代理情境的不同而有所差異。
    二、個人的道德發展程度呈反向顯著影響其從事盈餘管理的行為意圖。
    三、在行為意圖模式中,不論何種情境下,會計人員對從事盈餘管理的「態度」呈正向顯著影響其行為意圖,而「主觀規範」與「知覺行為控制」並不顯著影響行為意圖。
    四、在各信念結構中,若於自利動機的情境下,「利他性」、「自利性」及「負面效果」皆顯著影響會計人員從事盈餘管理的態度;「主群體」顯著影響其主觀規範;「自我能力」顯著影響其知覺行為控制。而若於不具自利動機之情境下,「利他性」及「負面效果」呈顯著影響會計人員從事盈餘管理的態度;「主群體」及「次群體」皆顯著影響其主觀規範;「便利狀態」顯著影響其知覺行為控制。
    In recent years, many domestic and foreign enterprises had engaged in fraudulence events, it indicated that accountants’ financial statements dressing behavior had trend to more frequently. In this situation, if we could further analyze and understand accountant’s intentions of earnings management, it will help us to boost reliability of financial statements in the future.
    The major purpose of the study is to explore the determinant factors of the accountants’ behavior intentions of earnings management in the framework of the theory of planned behavior by Ajzen (1985), simultaneously considers the agency scenarios and moral development. Subjects are 158 chief accountants and executive master programs students, use t-test and structural equation modeling to testify relative hypotheses. The finding of this research are as follows:
    1. A significant difference is identified between agency scenarios and behavioral intentions.
    2. Low moral development express higher intentions to carry on earnings management than accountants at a high level of moral development.
    3. In behavioral intentions modeling, no matter any scenarios, behavioral intentions of earnings management for accountants is prominently influenced by their attitudes; however, the subjective norm and perceived behavioral control were not.
    Appears in Collections:[會計學系暨研究所] 學位論文

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