近年來國內外舞弊醜聞之曝光層出不斷，儘管政府催生出許多保護投資人之相關法令試圖重拾投資人信心，但隨時爆發舞弊事件的陰影仍存於許多投資人心中。根據實用月刊曾發表的一項調查顯示：13.7%的民眾表示完全相信會計師查核簽證後的財報，但卻有一倍26.6%的民眾表示完全不相信；顯示投資人對於審計人員專業道德的懷疑態度。本研究欲探討國內會計師事務所審計人員之專業承諾與盈餘管理意圖兩者之關聯，並加入干擾變數個人利益之存在。
本研究採問卷調查法，並使用階層迴歸檢定本研究之假設。研究結果發現：專業認同與會計操縱盈餘管理意圖之間具顯著負向關係；專業投入與營運操縱盈餘管理意圖之間具顯著負向關係；留業意願與盈餘管理意圖之間呈顯著正向關係；個人利益對於專業承諾與營運操縱盈餘管理意圖之關係存有顯著之干擾效果；個人利益對於專業認同、留業意願與會計操縱盈餘管理意圖之關係存有顯著之干擾效果。

The financial scandals of corporate among the domestic and abroad in recent years have urged the government to pass many relevant regulations to protect investors and to regain their confidence on the market. However, the shadows of frauds still exist in many investors’ hearts. According to a survey of Taxes & Business Monthly Services, only 13.7% of the respondents trusted the financial reports that audited by CPAs, while nearly 26.6% the double of people do not believe it. This result showed that people still doubted the professional ethics that auditors should have. Thus, this study tried to explore the effect of professional commitments on the earnings management intentions of the auditors. In addition, moderating variable "personal benefits" was used to test its moderating effect on the relationship between professional commitment and earnings management intentions. 407 valid questionnaires were responded, and we verify our assumptions through the hierarchical regression analysis. The results showed that: First, the self identification with professional is significant negative with accounting-based activity earnings management intention. Second, the professional involvement is significant negative with operating-based activity earnings management intention. Third, under the scenarios of operating-based activity, personal benefits have significant moderating effect on the relationship between professional commitment and earnings management intentions. Fourth, under the scenarios of accounting-based activity, the personal benefits have significant moderating effect on the relationship between professional identity and earnings management intentions, and the relationship between professional retention and earnings management intentions.

目錄	I
表目錄	II 
圖目錄	III 
第壹章 緒論	1
第一節 研究背景與動機	1
第二節 研究目的	3
第三節 研究流程	4
第四節 論文架構	5
第貳章 文獻探討	6
第一節 專業承諾	6
第二節 盈餘管理意圖	10
第三節 個人利益	15
第四節 專業承諾、個人利益與盈餘管理意圖之關聯	17
第參章 研究方法	19
第一節 研究架構與假說推導	19
第二節 研究變數與問卷設計	22
第三節 資料分析方法	27
第肆章 研究結果與分析	30
第一節 樣本基本資料分析	30
第二節 敘述性統計分析	32
第三節 信效度分析	35
第四節 相關分析與差異分析	42
第五節 假說檢定及研究結果	52
第伍章　結論與建議	62
第一節 研究結論	62
第二節 管理意涵	64
第三節 研究貢獻	65
第四節 研究限制與建議	65
參考文獻	67
中文文獻	67
英文文獻	68

表目錄
表2- 1　主要承諾之形式	7
表3- 1　研究假說彙總表	21
表3- 2　研究變數定義彙總表	22
表3- 3　專業承諾量表	23
表3- 4　盈餘管理情境	24
表3- 5　盈餘管理情境之問項	26
表3- 6　模型配適度指標表	29
表4- 1  有效樣本基本資料分析	31
表4- 2　專業承諾之敘述性統計表	33
表4- 3　盈餘管理情境之敘述性統計表	34
表4- 4　專業承諾之Cronbach’s α值	36
表4- 5　盈餘管理情境之Cronbach’s α值	37
表4- 6　專業承諾三構面之因素分析表	39
表4- 7　營運操縱盈餘管理情境因素分析表	40
表4- 8　會計操縱盈餘管理情境因素分析表	40
表4- 9　各變數構面之信效度分析	41
表4- 10 專業承諾之區別效度表	42
表4- 11 變數間之相關係數表	43
表4- 12 性別與各變數間之差異分析	43
表4- 13 年齡與各變數間之差異分析	45
表4- 14 教育程度與各變數間之差異分析	47
表4- 15 查帳經驗與各變數間之差異分析	48
表4- 16 事務所類別與各變數間之差異分析	50
表4- 17 工作職位與各變數間之差異分析	51
表4- 18 階層迴歸分析表(依變數：營運操縱盈餘管理意圖)	55
表4- 19 階層迴歸分析表(依變數：會計操縱盈餘管理意圖)	60
表4- 20 研究假說匯總表	61

圖目錄
圖1 - 1　研究流程圖	4
圖3 - 1　研究架構圖	19
圖4 - 1　營運操縱下專業認同與個人利益之干擾交乘圖	56
圖4 - 2　營運操縱下專業投入與個人利益之干擾交乘圖	56
圖4 - 3　營運操縱下留業意願與個人利益之干擾交乘圖	56
圖4 - 4　會計操縱下專業認同與個人利益之干擾交乘圖	61
圖4 - 5　會計操縱下留業意願與個人利益之干擾交乘圖	61

附錄
附錄一  問卷	77
附錄1- A 問卷(有個人利益)	77
附錄1- B 問卷(無個人利益)	81

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