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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/74312

    Title: 道德哲理對盈餘管理意圖影響之研究 : 以道德強度為干擾變數
    Other Titles: The effect of moral philosophy on the intention of earnings management : moral intensity as a moderating variable
    Authors: 陳怡君;Chen, Yi-Jyun
    Contributors: 淡江大學會計學系碩士班
    黃振豊;顏信輝;Huang, Cheng-Li;Yen, Sin-Hui
    Keywords: 道德哲理;道德強度;盈餘管理意圖;Moral Philosophy;moral Intensity;intention of earnings management
    Date: 2011
    Issue Date: 2011-12-28 18:22:11 (UTC+8)
    Abstract: 由於近年來國內外企業不斷爆發舞弊事件,使得社會大眾開始探討為何財務報表無法真實的反應公司營運狀況,並對財會人員的道德操守產生了質疑。有鑒於此,本研究在探討個人道德哲理、道德強度是否會對盈餘管理意圖產生影響,以及道德強度是否會造成干擾現象。採問卷調查法的方式進行,針對國內731位會計系大四生及212位商管EMBA學生之有效樣本進行分析。
    Fraudulence has been occurring throughout countries, and the public start to trace back to the cause of unrealistic financial report which does not reflect a firm’s operating performance. Furthermore, the ethics of financial accounting related personnel has been doubted. Based on apparent issues, this study discusses personal moral philosophy and its relation with earnings management intention, meanwhile, moral intensity serves as moderate variable as well as main factor which effect the relation. This study is conducted by analyzing the effective surveys responded by 731 university senior students who major in accounting and 212 master students who major in executive management of business administration (henceforth EMBA).
    The empirical result from investigating the relation between moral philosophy and earnings management intentions indicates that high idealists have lower earnings management intention relative to low idealists; high relativists have higher earnings management intention relative to low relativists. Another discovery from the result is that subjectivisms have significantly higher earnings management intention than absolutism.
    The analysis of moral intensity and its relation to earnings management intention shows that within the moral intensity, three constructs (i.e. social consensus, probability of effect, magnitude of consequences) effect university senior students’ earnings management intentions significantly. For EMBA students, proximity and magnitude of consequences impose significant effect on earnings management intention. Finally, result from investigating the moderate effect that moral intensity has imposed on the relation between moral philosophy and earnings management intention shows that social consensus and proximity constructs moderately affect university senior students’ and EMBA students’ intention to manage earnings respectively.
    Appears in Collections:[Graduate Institute & Department of Accounting] Thesis

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