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|Title: ||政府審計人員道德哲理與審計判斷關聯性之研究 : 以上司壓力、自利動機及專業承諾為干擾變數|
|Other Titles: ||The relationship between moral philosophy and auditing judgement : obedience pressure,self-interest motivation and professional commitment as moderating variables|
|Authors: ||莊春美;Chuang, Chuen-Meei|
|Keywords: ||道德哲理;上司壓力;自利動機;審計判斷;專業承諾;Moral Philosophy;obedience pressure;self-interest motivation;auditing judgement;Professional commitment|
|Issue Date: ||2012-06-21 06:39:19 (UTC+8)|
The purpose of this research is to examine the relationships between ethical orientation and auditing judgement intention and discuss the impact of discrepancy among obedience pressure, and self-interest motivation and professional commitmenty as moderating variables. This research applied questionnaire survey to collect data, test hypotheses and sample on on the governmental auditors. The research probes the relationship between ethical orientation and auditing judgement by correlation coefficient and test the impact of ethical orientation, obedience pressure, and self-interest motivation and professional commitmenty on auditing judgement intention by regression analysis.
The empirical result of this study is listed as follows: Firstly, the higher of the idealism, the higher of auditing judgement and the higher of the relativism, the lower of auditing judgement. Secondly, the stricter of corporate governance, the weaker the auditing judgement intention. Thirdly, when the governmental auditors have self-interest motivation, they will have the weaker of auditing judgement. Fourthly, the higher of personal professional commitment, the higher of auditing judgement；the lower of personal professional commitment, the lower of auditing judgement. it cannot be indicated that auditors with personal value leaning to self-enhancement type can tolerate the immoral behaviors, no matter their ethical ideology are the idealism or the relativism. Owing to perfect internal control system and rigid operation norms in government institution, they even if leaning to self-enhancement type, still can not be demonstrated that they can tolerate the immoral behaviors.
|Appears in Collections:||[會計學系暨研究所] 學位論文|
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