淡江大學機構典藏:Item 987654321/74312
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62830/95882 (66%)
造訪人次 : 4034117      線上人數 : 984
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/74312


    題名: 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
    其他題名: The effect of moral philosophy on the intention of earnings management : moral intensity as a moderating variable
    作者: 陳怡君;Chen, Yi-Jyun
    貢獻者: 淡江大學會計學系碩士班
    黃振豊;顏信輝;Huang, Cheng-Li;Yen, Sin-Hui
    關鍵詞: 道德哲理;道德強度;盈餘管理意圖;Moral Philosophy;moral Intensity;intention of earnings management
    日期: 2011
    上傳時間: 2011-12-28 18:22:11 (UTC+8)
    摘要: 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。
    有關於道德哲理對盈餘管理意圖的影響，實證結果證實，高理想主義者比低理想主義者的盈餘管理意圖來的低；反之，高相對主義者則比低相對主義者的盈餘管理意圖來的高。本研究同時發現，主觀主義者的盈餘管理意圖顯著高於絕對主義者的盈餘管理意圖。關於道德強度對盈餘管理意圖的影響，研究發現，道德強度中有關於社會共識、結果發生率、結果嚴重性3項構面會對於會計系大四學生的盈餘管理意圖產生顯著性的影響；對商管EMBA學生而言，則是親近性及結果嚴重性構面會對其盈餘管理意圖產生顯著性的影響。
    最後，有關於道德強度是否會對於道德哲理在盈餘管理意圖的影響上產生干擾效果。透過實證的研究發現，社會共識、親近性構面分別會對於會計系大四生及商管EMBA學生所擁有的道德哲理在盈餘管理意圖的影響，具顯著的干擾效果。
    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.
    顯示於類別:[會計學系暨研究所] 學位論文

    文件中的檔案:

    檔案 大小格式瀏覽次數
    index.html0KbHTML307檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回饋