本研究主要探討審計人員個人價值觀、道德意識與道德信念三者之間的關聯性。一直以來，審計專業總是有著嚴格的專業要求與職業道德，然而，近年來世界各地的財務舞弊不斷發生，每每重創會計審計的專業與公信力，2001年的安隆事件更是重大打擊，有鑒於此，本研究使用結構方程模式檢視審計人員個人價值觀的偏向對不道德的會計審計行為判斷的影響，並討論道德意識是否為中介因素加以干擾之。研究結果發現，道德意識即理想主義與相對主義是個人價值觀與道德信念的顯著中介因子，理想主義、相對主義對不道德的會計審計行為判斷呈正負相關，審計人員個人價值觀的偏向對於道德信念則沒有直接的影響，必須透過理想主義與相對主義對道德信念間接影響之。

The purpose of this research is to probe the relationships among auditors’ personal values, ethical ideology and ethical beliefs.  There has been a strict professional demand and ethics on auditing profession all the time.  However, accounting scandals occur constantly in the world these days and heavily strike the profession and reputation of accounting and auditing, especially the Enron scandal in 2001.  In view of this, this study uses structural equation modeling to investigate the effects of auditors’ value priorities on the judgment of unethical accounting and auditing practices.  Moreover, this research also examines the mediator of ethical ideology.  The empirical results find that ethical ideology, idealism and relativism, are significant mediators of the relationship between personal values and ethical beliefs.  Idealism and relativism are significant both positive and negative associated with the judgment of unethical accounting and auditing practices.  These findings also indicate that the auditors’ values priorities influence ethical beliefs indirectly through idealism and relativism, but have no directly effect.

第一章　緒論	1
第一節　研究動機與背景	1
第二節　研究目的	5
第三節　研究流程與論文結構	5
第二章　文獻探討與回顧	7
第一節　會計審計專業道德信念與社會期望反應	7
第二節　道德意識與道德決策	12
第三節　個人價值觀	16
第四節　個人價值觀與道德意識、道德信念之關係	24
第三章　研究方法	27
第一節　研究架構與研究假說	27
第二節　問卷設計	30
第三節　研究對象資料	34
第四節　統計方法	35
第五節　信度與效度分析	39
第六節　道德信念之卡方檢定與相依樣本T檢定	49
第四章　實證結果與討論	51
第一節　敍述性統計資料	51
第二節　價值觀、道德意識、道德信念與社會期望反應相關分析	54
第三節　人口統計變項對道德信念之變異數分析	58
第四節　結構方程模式分析	61
第五章　結論與建議	69
第一節　研究結果	69
第二節　研究建議與限制	71
第三節　管理意涵	73
第四節　研究貢獻	74
參考文獻	76
問卷內容	90
表目錄
表2-1：道德意識分類表	15
表2-2：國內外學者價值觀彙總表	18
表2-3：價值觀類型的定義及其代表的項目與衡量	20
表3-1：研究假說彙總表	29
表3-2：有效樣本基本資料	36
表3-3：結構方程模式之整體適合指標	38
表3-4：56項個人價值觀、道德意識與道德信念Cronbach’s α數值	40
表3-5：個人價值觀個別項目的信度與適合度	42
表3-6：道德意識個別項目的信度與適合度	44
表3-7：道德信念個別項目的信度與適合度	44
表3-8：個人價值觀、道德意識與道德信念的信度分析	46
表3-9：享樂感在自我加強、開放權變構面之比較分析	47
表3-10：個人價值觀、道德意識與道德信念的區別效度分析	48
表3-11：道德信念6組故事之卡方檢定結果	49
表3-12：道德信念之相依樣本T檢定結果	50
表4-1：32項個人價值觀平均數與排序	52
表4-2：56項個人價值觀平均數與排序	52
表4-3：道德意識之平均數與標準差	53
表4-4：道德信念之平均數與標準差	54
表4-5：個人價值觀類型相關分析	55
表4-6：10個個人價值觀共線性診斷	56
表4-7：價值觀構面、道德意識、道德信念與社會期望反應相關分析	57
表4-8：價值觀構面共線性診斷	57
表4-9：年齡對道德信念之單因子分析	60
表4-10：查帳經驗對道德信念之單因子分析	60
表4-11：職位對道德信念之單因子分析	61
表4-12：32項個人價值觀、道德意識與道德信念之模式衡量分析	62
表4-13：研究假說驗證結果彙總表-32項個人價值觀	65
表4-14：社會期望反應與道德疑慮故事之相關分析	66
圖目錄

圖1-1：研究流程圖表	6
圖2-1：10個動機價值觀類型與價值觀關係的理論模型	22
圖3-1：研究模型	28
圖4-1：本研究結構方程模型圖－32項個人價值觀	62
圖4-2：本研究結構方程模型圖－32項個人價值觀敏感性分析	67

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