以往有關盈餘管理之研究，大多以探討公司是否有執行盈餘管理行為，較少以心理層面的觀點進行調查，因此本研究從心理決策的觀點，運用Ajzen (1985)的計劃行為理論，並結合Rest(1986)道德決策流程理論，同時考量道德議題的重要性認知等觀點，探討可能影響商管人員從事盈餘管理行為意圖之因素為何，以增加盈餘管理之相關文獻。本研究以323 位EMBA學生為研究對象進行問卷調查，利用SEM結構方程模式檢定研究假說。研究結果發現當商管從業人員認知道德議題的重要性程度越高時，越容易判斷情境為不道德，並降低執行道德行為的意圖(即盈餘管理意圖)；其次，態度與主觀規範均會顯著影響執行盈餘管理的意圖，且行為信念、規範信念與控制信念會分別影響態度、主觀規範及知覺行為控制；最後，對盈餘管理之態度與主觀規範具關連性，且對盈餘管理之主觀規範與知覺行為控制間具關聯性。

In the past, most earnings management researches are conducted from corporational level. However, this study tries to investigate earnings management intention from individual psychology perspective instead. The major purpose of the study is to explore possible determinant factors of the accountant’s behavior intention of earnings management based on the theory of planned behavior ( Ajzen, 1985) and ethical decision-making process (Rest, 1986). The SEM model is employed to examine our hypotheses using questionnaires from 322 EMBA students. The findings of this research are as follows: Firstly, the higher perceived importance of an ethical issue, the easier un ethical judgment is made. Then the implementaiton of earnings management intention is lower accordingly. Secondly, attitude and subjective norm prominently influence earnings management intention; the beliefs prominently influence attitude, subjective norm, and perceived behavioral control. Finally, significant relationships exist between attitudes and subjective norm.

目錄
目錄	I
表目錄	II
圖目錄	III
第一章　緒論	1
第一節　研究背景與動機	1
第二節　研究目的	4
第三節　研究流程	5
第二章　文獻探討與假說發展	6
第一節　道德判斷與盈餘管理意圖之關係	6
第二節　道德議題的重要性認知與道德判斷之關係	8
第三節　計畫行為理論與盈餘管理意圖之關係	12
第三章　研究方法	20
第一節　研究架構	20
第二節　研究變數的概念性定義	21
第三節　問卷設計及研究對象	22
第四節　資料分析方法	26
第五節　問卷前測與預試	29
第四章　研究結果	36
第一節　基本資料分析	36
第二節　各變數間之差異分析與相關分析	42
第三節　問卷之信度與效度	56
第四節　假說檢定及研究結果	63
第五章　結論與建議	71
第一節　研究結果	71
第二節　管理意涵	73
第三節　研究限制與建議	74
表目錄
表2-1　研究假說彙整表	19
表3-1　變數之概念性定義	21
表3-2　問卷設計	23
表3-2　問卷設計(續)	24
表3-2　問卷設計(續)	25
表3-3　各種契合度指數比較	28
表3-4　前測問卷極端組檢驗表	30
表3-4　前測問卷極端組檢驗表(續)	31
表3-5　前測問卷同質性檢驗表	32
表3-5　前測問卷同質性檢驗表(續)	33
表3-6　前測問卷信度分析表	34
表3-6　前測問卷信度分析表（續）	35
表4-2　道德議題的重要性認知與道德判斷之敘述性統計分析	38
表4-3　計畫行為理論之敘述性統計分析	40
表4-3　敘述性統計分析(續)	41
表4-4　性別及各變數間的差異分析	43
表4-5　年齡及各變數間之差異分析	46
表4-5　年齡及各變數間之差異分析(續)	47
表4-6　工作年資與及各變數間之差異分析	48
表4-6　工作年資與及各變數間之差異分析(續)	49
表4-7　工作職稱與及各變數間之差異分析	50
表4-7　工作職稱與及各變數間之差異分析(續)	51
表4-8　共線性診斷表	53
表4-9　各構面之皮爾森(PEARSON)相關分析-情境一	54
表4-10　各構面之皮爾森(PEARSON)相關分析-情境二	55
表4-11　正式問卷信度分析表	56
表4-11　正式問卷信度分析表（續）	57
表4-12　道德議題的重要性認知與道德判斷之因素分析	59
表4-13　計畫行為理論因素分析表	61
表4-13　計畫行為理論因素分析表（續）	62
表4-14　情境1之路徑分析表	64
表4-15　情境2之路徑分析表	68
表4-16　研究假說彙總表	70
圖目錄
圖1-1　研究流程圖	5
圖2-1　道德決策流程	7
圖2-2　道德議題的重要性認知對道德決策過程的影響	10
圖2-3　理性行為理論	13
圖2-4　計畫行為理論	14
圖2-5　計畫行為理論(2002)	17
圖3-1　研究架構	20
圖4-1　理論模型實證結果-情境一	63
圖4-2　理論模型實證結果-情境二	67

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