由於近年來國內外驚爆許多企業假帳案件，顯示會計人員對於美化財務報表之行為有逐漸頻繁的趨向，在此現象下，若能進一步分析與了解會計人員對於從事盈餘管理的看法，將有助於提昇未來會計人員編製財務報表之可靠性。本研究乃係以人類心理決策觀點為出發，應用Ajzen (1985)之計劃行為理論(TPB)為架構，同時考量個人道德態度及代理情境，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」，探討影響會計人員從事盈餘窗飾行為之因素。本研究以102位上市櫃公司之主辦會計為受試者，採用t 檢定以及結構方程模式(SEM)分析方法檢定本研究假說；其研究結果顯示，會計人員對於從事盈餘管理之行為意圖並不受代理情境的不同而有所差異，而個人道德態度則呈反向顯著影響其從事盈餘管理的行為意圖，及意圖模式中的「態度」與「主觀規範」皆對其從事盈餘管理之行為意圖具正向顯著影響，但「知覺行為控制」並不顯著影響其行為意圖，其中又以會計人員對從事該行為意圖的「態度」因素影響程度最大，且三者對其行為意圖的解釋變異量為68%。 In recent years, many domestic and foreign enterprises have engaged in fraudulence events, it indicates that accountant had gradually frequent trend to report fraudulently on the financial statements. Under this phenomenon, if could further analyze and understand accountant's opinion of earnings management, will help the future to promote reliability of financial statements. The major purpose of the study is to explore the determinant factors of the accountants' behavior intention of earnings management in the framework of the theory of planned behavior by Ajzen (1985), simultaneously considers moral attitude and the agency scenarios. Subjects are 102 chief accountants in various companies, use t-test and structural equation modeling to testify relative hypotheses. As expected, low moral attituders express higher intention to carry on earnings management than accountants at a high level of moral attitude. Contrary to prior research, different agency scenarios are not significantly difference. The major findings of this study indicate that behavior intention of earnings management for accountants is prominently influenced by their attitudes and subjective norms.
Relation:
「2006當代會計暨管理論壇」大會手冊論文集=Proceedings of the 2006 Forum on Contemporary Accounting & Management，25頁
