過去有關盈餘管理的研究，大多探討資本市場對於盈餘管理的偵查、程度及後果。然而隨著企業倫理的意識抬頭，盈餘管理行為則可能是種道德困境。過去的研究較少以倫理道德的觀點進行探討，因此本研究從道德的角度出發，探討個人之倫理與社會責任認知、道德強度對商管人員從事盈餘管理意圖的影響。本研究對國內EMBA學生進行問卷調查，並利用結構方程模式檢驗假說。研究結果發現：個人之倫理與社會責任認知的股東觀點，與盈餘管理意圖呈顯著正向關係；其次，個人之倫理與社會責任認知的利害關係人觀點與盈餘管理意圖呈負向關係；最後，道德強度對個人之倫理與社會責任認知的股東觀點與盈餘管理意圖的關係有干擾效果。

In the previous research, most of earnings management studies have focused on the detection, magnitude and consequence of these practices in capital markets. However, earnings management practices may be an ethical dilemma as business ethics becomes an important ethical issue. Since little research has been explored into this ethical area, this study tries to investigate earnings management from ethical viewpoints and to explore the effect of the perceived role of ethics and responsibility (PRESOR) and moral intensity on intention of earnings management. To assess the intention of earnings management, we distribute questionnaires to EMBA students and verify our hypothesis by Structural equations modeling (SEM). Our results indicate that the stockholder view of PRESOR is significant positively related to intention of earnings management. In addition, the stakeholder view of PRESOR is negatively related to intention of earnings management. Finally, moral intensity is a moderator of the relationship between stockholder view of PRESOR and intention of earnings management.

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	倫理與社會責任認知	6
第二節	道德強度	12
第三節	盈餘管理意圖	17
第四節	倫理與社會責任認知、道德強度與盈餘管理意圖的關係	21
第參章	研究方法	25
第一節	研究架構及假說推導	25
第二節	研究變數定義	29
第三節	問卷設計及研究對象	30
第四節	資料分析方法	34
第肆章	實證結果與討論	38
第一節	基本資料分析	38
第二節	信度及效度分析	40
第三節	敘述性統計分析	48
第四節	相關分析	51
第五節	差異分析	53
第六節	結構方程模式分析	61
第伍章	結論與建議	67
第一節	研究結論	73
第二節	管理意涵	76
第三節	研究貢獻	77
第四節	研究限制與建議	77
參考文獻	79
中文文獻	79
英文文獻	79

圖目錄
圖1- 1　研究流程圖	4
圖2- 1　企業社會責任金字塔	9
圖2- 2　REST(1986)道德決策四階段模型	12
圖2- 3　議題權變模型	13
圖3- 1　研究架構圖	25
圖4- 1　股東觀點、盈餘管理意圖及道德強度關聯性示意圖	68

表目錄
表3- 1研究假說彙總表	28
表3- 2研究變數定義彙總	29
表3- 3倫理與社會責任認知之衡量	30
表3- 4道德強度與盈餘管理意圖之衡量	32
表3- 5結構方程模式之整體適配度指標表	37
表4- 1有效樣本基本資料(N=216)	39
表4- 2各構面之CRONBACH'S Α數值	40
表4- 3各情境下之道德強度與盈餘管理意圖之CRONBACH'S Α數值	41
表4- 4倫理與社會責任認知個別項目的因素負荷量	42
表4- 5各情境下之道德強度個別項目的因素負荷量	43
表4- 6各情境下之盈餘管理意圖個別項目的因素負荷量	45
表4- 7各測量模式的信效度分析	46
表4- 8區別效度分析－AVE法	47
表4- 9區別效度分析－信賴區間法	47
表4- 10倫理與社會責任認知的平均數與標準差	48
表4- 11道德強度之平均數與標準差	49
表4- 12盈餘管理意圖的平均數與標準差	50
表4- 13變數構面之PEARSON相關係數分析矩陣	51
表4- 14共線性診斷表	52
表4- 15性別對倫理與社會責任認知及盈餘管理意圖差異之獨立樣本T檢定	53
表4- 16科系對倫理與社會責任認知及盈餘管理意圖差異之獨立樣本T檢定	54
表4- 17年齡對倫理與社會責任認知及盈餘管理意圖差異之單因子變異數分析	55
表4- 18工作年資對倫理與社會責任認知及盈餘管理意圖之單因子變異數分析	56
表4- 19工作職位對倫理與社會責任認知及盈餘管理意圖之單因子變異數分析	57
表4- 20產業別對倫理與社會責任認知及盈餘管理意圖之單因子變異數分析	58
表4- 21個人與同儕盈餘管理意圖之成對樣本T檢定	59
表4- 22道德強度對盈餘管理意圖差異之獨立樣本T檢定	60
表4- 23本研究結構模型分析表	62
表4- 24結構模型分析表－全部情境	63
表4- 25干擾效果檢驗	66
表4- 26干擾效果檢驗	67
表4- 27干擾效果檢驗－全部情境	69
表4- 28結構模型分析表－高道德強度 (N=122)	70
表4- 29結構模型分析表－低道德強度 (N=94)	71
表4- 30結構模型分析表－全樣本 (N=216)	72
 
附錄
附錄 一　問卷	87

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