近年來世界各地的財務弊案陸續發生，牽扯出一連串會計師查核簽證疏失問題，這些事件也透露出財務報表揭露不實、專業人員怠忽職守之情事，也讓各界對會計專業倫理行為產生質疑，而引起各界對於道德議題之關注，有鑑於此，本研究深入探討會計師事務所的倫理氣候認知和審計人員的個人道德哲學，對於道德判斷和行為意圖的影響，以瞭解審計人員在面臨道德困境時，究竟是受個人道德哲學的影響、還是受倫理氣候的影響,亦或是兩者同時的影響，這也是國內過去研究較少有的。 本研究採用問卷調查法，針對台灣會計師事務所進行調查，其研究結果發現（一）道德判斷之相對取向構面會負向顯著影響行為意圖，當其認為愈不符合道德標準時，則愈不會有從事不倫理行為意圖。(二) 道德哲學對道德判斷與行為意圖無顯著影響(三) 倫理氣候之「關懷型」、「規則型」、「獨立判斷」與「功利型」對道德判斷有顯著之影響(四) 僅倫理氣候之功利型對行為意圖有顯著正向影響(五) 四大與非四大事務所審計人員對會計師事務所之「關懷型」和「功利型」倫理氣候的認知有所不同 The rise of corporate scandals in the past decade has prompted business communities and many researchers to re-emphasize the significance of ethic issues. As a result, people also start to question the integrity of professional auditors. This study intends to investigate what major determinants are when auditors face ethical decision-making dilemmas, from CPA firm’s ethical climate type and auditor’s individual ethical philosophy perspectives. By surveying many auditors from Taiwan CPA firms, this study finds that（1）Relativistic construct of ethical judgment has significant negative impact on behavioral intent.（2）Ethical philosophy has no siginificant impact on both ethical judgement and behavioral intent. （3）Caring types, rule types, independent types and instrumental types of ethical climates have significant impact on ethical judgment.（4）Only instrumental type of ethical climate has a significant positive impact on behavioral intent. （5）Big 4 and non-big 4 accounting firms’auditors have perceived different ethical climates in terms of caring type and instrumental type.
