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系統識別號 U0002-1602201123345500
中文論文名稱 審計人員的道德意識與信任傾向對客戶信賴之影響
英文論文名稱 The Effects of Moral Philosophy and Trust on Client Credibility for Auditors
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 99
學期 1
出版年 100
研究生中文姓名 魏志宇
研究生英文姓名 Chih-Yu Wei
學號 796600244
學位類別 碩士
語文別 中文
口試日期 2011-01-12
論文頁數 70頁
口試委員 指導教授-顏信輝
委員-朱炫璉
委員-丁緯
中文關鍵字 道德意識  信任  審計人員 
英文關鍵字 Moral philosophy  Trust  Auditor 
學科別分類 學科別社會科學商學
中文摘要 台灣上市、上櫃公司、興櫃公司及金管會主管之金融業將於2013年起採用國際財務報導準則(International Financial Reporting Standards,簡稱IFRS)編製財務報告,未來企業適用IFRS編製財務報告後,企業的入帳方式有更多的專業判斷。IFRS較重視原則性的規範,相較於目前的會計準則,IFRS著重原則之應用,會計準則較容易理解,例外規定也較少;但相對的,相關的解釋和應用指南也較少,IFRS以「原理原則為主」,且需要專業判斷的應用模式,然而,在某些情況下的可靠決定公平價值的方式,仍存在一些重大的問題,讓有心人士對於企業的財務報表有更大的操縱空間。
本研究旨在探討審計人員本身的道德意識與信任傾向在查核過程中對客戶的影響。本研究採問卷調查進行資料之搜集,以會計師事務所審計人員為研究對象,設計四個資產與金融商品公平價值評價情境(遠期外匯出售合約公平價值之衡量、選擇權公平價值之估計、資產減損評價中可回收金額的折現率之估計及投資未上市股票提列減損之評價)的個案針對會計師事務所審計人員以問卷調查方式進行,來探討審計人員的道德意識與信任程度對客戶信賴之影響。
研究結果顯示(一)高理想主義相對於低理想主義對客戶信賴相對較高。(二)高相對主義相對於低相對主義對客戶信賴相對較低。(三)會計師事務所審計人員信任程度對客戶信賴具有正向影響。(四)會計師事務所的規模大小並不影響其審計品質。
英文摘要 Taiwanese listed companies at stock exchange market, over-the-counter market and emerging stock market and the finance companies supervised by Financial Supervisory Commission Executive Yuan, R.O.C should adopt the international accounting standards no sooner than 2013 (International Financial Reporting Standards, is called IFRS). After companies compile finacial reports in accordance with IFRS in the future, they will have more professional judgment. IFRS differs from the current accounting principle in that it is more of a principles-based approach and is less detailed in its application guidance. These characteristics make IFRS easier to understand and it provides less exceptions. However, since there is less guidance than the current accounting principle, IFRS depends much more on professional judgment. This includes the issue of determining fair value, which may ultimately allow directors to manipulate the financial statements.
This study investigates the effects of moral philosophyand turst on client credibility for auditors.It uses questionnaire survey method and the samples are collected from CPA firms’ auditors.It designs four situations of properties and the fair value appraisal of the financial instruments (1.appraisal of forward exchange contracts,2. appraisal of option contracts, 3.estimate for impairment of assets, 4.fair value of unlisted companies stock) to research the effects of moral philosophyand turst on client credibility for auditors.
The result of this study is listed below:Firstly, high idealists have more trust in customers than low idealists. Secondly, high relativists have lower trust in customers than low relativists. Thirdly, the degree of trust of auditors has positive effects to client credibility. Fourthly,the scale of the CPA firm does not influence it to audit quality.
論文目次 表目錄 Ⅳ
圖表目錄 Ⅵ
第一章 緒 論 1
第一節 研究背景及動機 1
第二節 研究目的 5
第三節 論文結構 6
第二章 文獻探討 8
第一節 審計工作特性與客戶信賴之關係 9
第二節 道德意識與客戶信賴之關係 11
第三節 審計人員的信任傾向對財務資訊判斷的影響 18
第四節 會計師專業的特性 24
第三章 研究方法 26
第一節 問卷設計與結構 26
第二節 樣本選取與資料蒐集 32
第三節 資料分析方法 36
第四節 效度、信度及相關分析 37
第四章 實證分析與討論 42
第一節 敘述性統計分析 42
第二節 迴歸分析 45
第三節 額外分析 49
第五章 結論與建議 56
第一節 研究結論 56
第二節 管理意涵 58
第三節 研究建議與限制 60
參 考 文 獻 61
中文部分 61
英文部分 63
附錄:問卷內容 67

表目錄
表 2-1 Forsyth道德意識分類表 ............................................................................. 15
表 3-1 衡量道德意識之題項................................................................................... 27
表 3-2 衡量信任傾向之題項................................................................................... 28
表 3-3 紙本與電子問券回收情形........................................................................... 33
表 3-4 基本資料分析............................................................................................... 33
表 3-5 道德意識之因素分析................................................................................... 38
表 3-6 信任傾向之因素分析................................................................................... 39
表 3-7 道德意識信度分析之Cronbach's α值 ...................................................... 40
表 3-8 變數相關係數表........................................................................................... 41
表 4-1 情境個案感受程度之敘述性統計............................................................... 42
表 4-2 道德意識之敘述性統計............................................................................... 43
表 4-3 信任傾向之敘述性統計............................................................................... 44
表 4-4 迴歸分析結果............................................................................................... 45
表 4-5 變異數分析結果........................................................................................... 49
表 4-6 迴歸分析與變異數分析彙總比較表........................................................... 51
圖目錄
圖 1-1 本論文的基本結構 ........................................................................................ 7
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