English  |  正體中文  |  简体中文  |  Items with full text/Total items : 58289/91817 (63%)
Visitors : 13802375      Online Users : 71
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/98257

    Title: 盈餘管理之行為意圖:代理情境、道德發展與計畫行為理論之解釋
    Other Titles: Behavioral Intention of Earnings Management: The Explanation of Agency Problem, Moral Development and Theory of Planned Behavior
    Authors: 顏信輝;張瑀珊;吳美奇
    Contributors: 淡江大學會計學系
    Keywords: 盈餘管理;道德發展;計畫行為理論;earnings management;moral development;theory of planned behavior
    Date: 2016-06
    Issue Date: 2014-06-27 10:19:34 (UTC+8)
    Publisher: 臺灣大學管理學院
    Abstract: 本文以 Ajzen (1985) 提出之計畫行為理論 (TPB) 為研究架構,整合個人道德發展程度,
    的會計人員從事盈餘管理之行為意圖模式。本研究並將 TPB 三構面進行解構,連結盈餘
    Based on Ajzen (1985) Theory of Planned Behavior (TPB) and the concept of agency theory
    as well as moral development, this study proposes a behavioral intention model consisting of
    agency situation, moral development, and the three dimensions of TPB, including attitude
    toward the behavior, subjective norm, and perceived behavioral control. This study
    decomposes the above three factors into multi-dimensions in examining accountants’
    behaviors with regard to earnings management, moral development and agency problem
    conditions to provide a comprehensive understanding of the behavioral intentions of earnings
    management. The main results of this study indicate that the “attitude” dimension is the only
    significant variable of TPB that explains the earnings management intention of accounting
    practitioners. Further analysis also suggests that the accounting practitioners’ “attitude”
    could be more effectively influenced through inculcation of the concept of “altruism”. In
    addition, the behavioral intention of accounting practitioners engaged in earnings
    management is significantly affected by agency situation and moral development. We found
    significant interaction between the two variables.
    Relation: 臺大管理論叢 26(2), p.1-32
    DOI: 10.6226/NTUMR.2016.FEB.R.12028
    Appears in Collections:[Graduate Institute & Department of Accounting] Journal Article

    Files in This Item:

    File Description SizeFormat
    盈餘管理之行為意圖:代理情境、道德發展與計畫行為理論之解釋.pdf1876KbAdobe PDF0View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.

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