淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-1707201121422500
中文論文名稱 道德哲理對盈餘管理意圖影響之研究—以道德強度為干擾變數
英文論文名稱 The Effect of Moral Philosophy on the Intention of Earnings Management : Moral Intensity as a Moderating Variable
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 99
學期 2
出版年 100
研究生中文姓名 陳怡君
研究生英文姓名 Yi-Jyun Chen
學號 698600334
學位類別 碩士
語文別 中文
口試日期 2011-06-17
論文頁數 121頁
口試委員 指導教授-黃振豊
指導教授-顏信輝
委員-洪世章
委員-張琬喻
委員-洪雪卿
中文關鍵字 道德哲理  道德強度  盈餘管理意圖 
英文關鍵字 moral philosophy  moral intensity  intention of earnings management 
學科別分類 學科別社會科學商學
中文摘要 由於近年來國內外企業不斷爆發舞弊事件,使得社會大眾開始探討為何財務報表無法真實的反應公司營運狀況,並對財會人員的道德操守產生了質疑。有鑒於此,本研究在探討個人道德哲理、道德強度是否會對盈餘管理意圖產生影響,以及道德強度是否會造成干擾現象。採問卷調查法的方式進行,針對國內731位會計系大四生及212位商管EMBA學生之有效樣本進行分析。
有關於道德哲理對盈餘管理意圖的影響,實證結果證實,高理想主義者比低理想主義者的盈餘管理意圖來的低;反之,高相對主義者則比低相對主義者的盈餘管理意圖來的高。本研究同時發現,主觀主義者的盈餘管理意圖顯著高於絕對主義者的盈餘管理意圖。關於道德強度對盈餘管理意圖的影響,研究發現,道德強度中有關於社會共識、結果發生率、結果嚴重性3項構面會對於會計系大四學生的盈餘管理意圖產生顯著性的影響;對商管EMBA學生而言,則是親近性及結果嚴重性構面會對其盈餘管理意圖產生顯著性的影響。
最後,有關於道德強度是否會對於道德哲理在盈餘管理意圖的影響上產生干擾效果。透過實證的研究發現,社會共識、親近性構面分別會對於會計系大四生及商管EMBA學生所擁有的道德哲理在盈餘管理意圖的影響,具顯著的干擾效果。
英文摘要 Fraudulence has been occurring throughout countries, and the public start to trace back to the cause of unrealistic financial report which does not reflect a firm’s operating performance. Furthermore, the ethics of financial accounting related personnel has been doubted. Based on apparent issues, this study discusses personal moral philosophy and its relation with earnings management intention, meanwhile, moral intensity serves as moderate variable as well as main factor which effect the relation. This study is conducted by analyzing the effective surveys responded by 731 university senior students who major in accounting and 212 master students who major in executive management of business administration (henceforth EMBA).
The empirical result from investigating the relation between moral philosophy and earnings management intentions indicates that high idealists have lower earnings management intention relative to low idealists; high relativists have higher earnings management intention relative to low relativists. Another discovery from the result is that subjectivisms have significantly higher earnings management intention than absolutism.
The analysis of moral intensity and its relation to earnings management intention shows that within the moral intensity, three constructs (i.e. social consensus, probability of effect, magnitude of consequences) effect university senior students’ earnings management intentions significantly. For EMBA students, proximity and magnitude of consequences impose significant effect on earnings management intention. Finally, result from investigating the moderate effect that moral intensity has imposed on the relation between moral philosophy and earnings management intention shows that social consensus and proximity constructs moderately affect university senior students’ and EMBA students’ intention to manage earnings respectively.
論文目次 目錄
中文摘要 II
英文摘要 III
目錄 IV
表目錄 VI
圖目錄 VIII
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 研究架構與流程 4
第貳章 文獻探討與研究假說 6
第一節 道德決策與道德哲理 6
第二節 道德強度 9
第三節 盈餘管理 13
第四節 道德哲理、道德強度、盈餘管理意圖相關性研究 17
第參章 研究方法 21
第一節 研究架構 21
第二節 問卷設計 22
第三節 研究對象資料 28
第四節 統計分析方法 33
第肆章 實證結果與分析 35
第一節 信效度分析 35
第二節 敘述性統計分析 36
第三節 人口統計變項對盈餘管理意圖及道德哲理之差異分析 40
第四節 各變數間相關分析 48
第五節 假說驗證 50
第六節 額外分析 68
第伍章 結論與建議 84
第一節 研究結論 84
第二節 管理意涵 86
第三節 研究貢獻 87
第四節 研究限制及建議 87
參考文獻 89
中文文獻 89
英文文獻 89
表目錄
表2-1 個人道德哲理分類表 9
表3-1 研究假說與問題彙總表 22
表3-2 問卷彙整表 24
表3-3 問卷版本設計 30
表3- 4 問卷回收情形 31
表3- 5 實驗設計之情境問卷交叉表(會計大四生) 31
表3- 6 實驗設計之情境問卷交叉表(商管EMBA) 31
表3- 7 有效樣本基本資料(會計系大四生,N=731) 32
表3- 8 有效樣本基本資料(商管EMBA,N=212) 32
表4-1-1 道德哲理信度分析 36
表4-2-1 盈餘管理情境之平均數與標準差 37
表4-2-2 道德哲理之平均數與標準差 39
表4-3-1 性別對盈餘管理意圖及道德哲理差異之獨立樣本T檢定 41
表4-3-2 修習企業倫理課程對盈餘管理意圖及道德哲理差異之獨立樣本T檢定 42
表4-3-3 年齡對盈餘管理意圖及道德哲理差異之單因子變異數分析 43
表4-3-4 工作年資對盈餘管理意圖及道德哲理差異之單因子變異數分析 44
表4-3-5 產業類別對盈餘管理意圖及道德哲理差異之單因子變異數分析 45
表4-3-6 工作職位對盈餘管理意圖及道德哲理差異之單因子變異數分析 46
表4-3-7 主修科系對盈餘管理意圖及道德哲理差異之獨立樣本T檢定分析 47
表4-3-8 身分對盈餘管理意圖及道德哲理差異之獨立樣本T檢定分析 48
表4-4-1 變數相關係數表(會計系大四生 49
表4-4-2 變數相關係數表(商管EMBA) 49
表4-5-1 個人與同儕對盈餘管理意圖之成對樣本T檢定(會計系大四生) 50
表4-5-2 個人與同儕對盈餘管理意圖之成對樣本T檢定(商管EMBA) 51
表4-5-3 迴歸分析結果(會計系大四生) 54
表4-5-4 迴歸分析結果(商管EMBA) 57
表4-5-5 絕對主義及主觀主義人數統計表 58
表4-5-6 絕對主義及主觀主義對盈餘管意圖之獨立樣本T檢定(會計系大四生) 59
表4-5-7 絕對主義及主觀主義對盈餘管意圖之獨立樣本T檢定(商管EMBA) 59
表4-5-8 絕對主義及主觀主義對盈餘管理意圖之迴歸分析(會計系大四生) 61
表4-5-9 絕對主義及主觀主義對盈餘管理意圖之迴歸分析(商管EMBA) 62
表4-5-10 階層迴歸分析結果(會計系大四生) 66
表4-5-11 階層迴歸分析結果(商管EMBA) 67
表4-6-1 強韌性迴歸分析(會計系大四生) 69
表4-6-2 強韌性迴歸分析(商管EMBA) 70
表4-6-3 道德哲理之因素分析 73
表4-6-4 敏感性測試之迴歸分析(會計系大四生) 74
表4-6-5 敏感性測試之迴歸分析(商管EMBA) 75
表4-6-6 敏感性測試之階層迴歸分析(會計系大四生) 76
表4-6-7 敏感性測試之階層迴歸分析(商管EMBA) 77
表4-6-8 社會化之迴歸分析一(N = 943) 79
表4-6-9 社會化之迴歸分析二(N = 943) 80
表4-6-10 社會化之迴歸分析三(N = 943) 81
表4-6-11 樣本群體對盈餘管理道德性差異之獨立樣本T檢定 82
表4-6-12 研究假說彙總表 83
圖目錄
圖1-1 研究流程圖 5
圖3-1 研究模型 21
圖4-1 理想主義、盈餘管理意圖及道德強度關聯性示意圖 64
圖4-2 相對主義、盈餘管理意圖及道德強度關聯性示意圖 64
附錄
附錄一 未加入人口統計變項之迴歸分析(會計系大四生) 95
附錄二 未加入人口統計變項之迴歸分析(商管EMBA) 96
附錄三 未加入人口統計變項前絕對主義及主觀主義對盈餘管理意圖之迴歸分析(會計系大四生) 97
附錄四 未加入人口統計變項前絕對主義及主觀主義對盈餘管理意圖之迴歸分析(商管EMBA) 98
附錄五 理想主義與盈餘管理意圖關聯性示意圖(會計系大四生) 99
附錄六 相對主義與盈餘管理意圖關聯性示意圖(會計系大四生) 101
附錄七 理想主義與盈餘管理意圖關聯性示意圖(商管EMBA) 103
附錄八 相對主義與盈餘管理意圖關聯性示意圖(商管EMBA) 105
附錄九 未加入人口統計變項之強韌性分析(會計系大四生) 107
附錄十 未加入人口統計變項之強韌性分析(商管EMBA) 108
附錄十一 未加入人口統計變項之敏感性測試(會計系大四生) 109
附錄十二 未加入人口統計變項之敏感性測試(商管EMBA) 110
附錄十三 高道德強度問卷(會計系大四生,順向) 111
附錄十四 低道德強度問卷(會計系大四生,順向) 116

參考文獻 中文文獻
王文坦,2005,財務困難公司之盈餘管理與財務預測之分析,成功大學會計研究 所未出版碩士論文。
吳明隆,2006,SPSS統計應用學習實務:問卷分析與應用統計。台北市:知城數位科技。
吳明隆與涂金堂,2009,SPSS與統計應用分析,臺北:五南。
李儒哲,2001,我國企業盈餘管理手法之研究,稅務月刊,第88期:第1-12頁
邱皓政,2006,量化研究與統計分析-SPSS中文視窗版資料分析範例解析,臺北:五南。
翁慈婉,2007,會計人員盈餘管理道德觀之研究,成功大學會計研究所未出版碩士論文。
楊朝旭、吳幸蓁,2003,總經理薪酬績效敏感性, 績效門檻與盈餘管理關聯性之 研究,會計評論,第36 期:第55-87頁
鄭丁旺,2002,未雨綢繆健全證券市場,會計研究月刊,第201期:第11頁
英文文獻
Ajzen, I. 1991. The theory of planned behavior. Organizational Behavior and Human Decision Processes 50 (2) : 179 – 211.
Ajzen, I., and M. Fishbein. 1980. Understanding attitudes and predicting social behaviour ( Prentice Hall, Englewood Cliffs, NJ ).
Armstrong, M. B., J. E. Ketz, and D. Owsen. 2003. Ethics education in accounting: moving toward ethical motivation and ethical behaviour. Journal of Accounting Education 21 (1) : 1 – 16.
Barnett, T. 2001. Dimensions of moral intensity and ethical decision-making: an empirical study. Journal of Applied Social Psychology 31 (5) : 1038 – 1057.
Barnett, T., and S.Valentine. 2004. Issue contingencies and marketers’ recognition of ethical issues, ethical judgements and behavioral intentions. Journal of Business Research 57 (4) : 338 – 346.
Barnett, T., G. Brown, and K. Bass. 1994 The ethical judgements of college students regarding business issues. Journal of Education for Business 69 (9) : 333 – 338.
Barton, J. 2001. Dose the use of financial derivatives affect earnings management decision? The accounting Review 76 (1) : 1 – 26.
Brandon, D. M., W. A. Kerler III, L. N. Killough, and J. M. Mueller. 2007. The joint influence of client attributes and cognitive moral development on students ethical judgments. Journal of Accounting Economics 25 (1-2) : 59 – 73.
Burgstahler, D., and I. Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of Accounting and Economics 24 (1) : 99 – 126.
Chia , A., and S. M. Lim. 2000. The effects of issue characteristics on the recognition of moral issues. Journal of Business Ethics 27 (3): 255 – 269.
Cohen, J. R., L. W. Pant, and D. J. Sharp. 1998. The effect of gender and academic discipline diversity on the ethical evaluations, intentions and ethical orientation of potential public accounting recruits. Accounting Horizons 12 (3) : 250 – 270.
Cohen, J. R., L. W. Pant, and D. J. Sharp. 2001. An examination of differences in ethical decision-making between Canadian business students and accounting professionals. Journal of Business Ethics 30 (4) : 319 – 336.
Cohen, J., L. Pant , and D. Sharp. 1996. Measuring the ethical awareness and ethical Orientation of Canadian auditors. Behavioral Research in Accounting 8 (Supplement) : 98 – 119.
Cronbach, L. 1951. Coefficient alpha and the internal structure of tests. Psychometrika 16 (3) : 297 – 334.
Crowne, D. P., and D. Marlowe. 1960. A new scale of social desirability independent of psychopathology. Journal of Consulting Psychology 24 (4) : 349 – 354.
DeFond M. L., and C. W. Park. 1997. Smoothing income in anticipation of future earnings. Journal of Accounting and Economics 23 (2) : 115 – 139.
DePaulo, B. M. 1992. Nonverbal behavior and self - presentation. Psychological Bulletin 111 (2) : 203 – 243.
Dichev, I. D., and D. J. Skinner. 2002. Large – sample evidence on the debt covenant hypothesis. Journal of Accounting Research 40 (4) : 1091 – 1123.
Dorantes C. A., B. Hewitt, and T. Goles. 2006. Ethical decision - making in an IT context: The roles of personal moral philosophies and moral intensity. Proceedings of the 39th Annual Hawaii International Conference on System Sciences (HICSS'06) Track 8.
Elias, R.Z. 2002. Determinants of earnings management ethics among accountants. Journal of Business Ethics 40 (1) : 33 – 45.
Elias, R.Z. 2004. The impact of corporate ethical values on perceptions of earnings management . Managerial Auditing Journal 19 (1) : 84 – 98.
Emerson, T. L. N., S. J. Conroy, and C. W. Stanley. 2007. Ethical attitudes of accountants: Recent evidence from a practitioners’ survey. Journal of Business Ethics 71 (1) : 73 – 87.
Erickson, M., and S.W. Wang. 1999. Earnings management by scquiring firms in stock for stock mergers. Journal of Accounting and Economics 27 (2) : 149 – 176.
Ferrell, O. C., L.G. Gresham, and J. Fraedrich. 1989. A synthesis of ethical decision models for marketing. Journal of Macromarketing 9 (Fall) : 55 – 64.
Ferrell, O.C., and L.G. Gresham. 1985. A contingency framework for understanding ethical decision making in marketing. Journal of Marketing 49 (3) : 87 – 96.
Fischer, M., and K. Rosenzweig. 1995. Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management. Journal of Business Ethics 14 (6) : 433 ¬ 444.
Forsyth, D. R. 1980. A taxonomy of ethical ideologies. Journal of Personality and Social Psychology 39 (1) : 175 – 184
Forsyth, D. R. 1992. Judging the morality of business practices: The influence of personal moral philosophies. Journal of Business Ethics 11 (5-6) : 461 – 470.
Frey, B. F. 2000. The impact of moral intensity on decision making in a business context . Journal of Business Ethics 26 (3) : 181 – 195.
Gilson,S. 1989. Management turnover and financial distress. Journal of Financial Economics 25 (2) : 241 – 262.
Harrington, S. J. 1997. A test of a person - issue contingent model of ethical decision-making in organizations. Journal of Business Ethics 16 (4) : 363 – 375.
Healy, P. M. 1985. The effect of bonus schemes on accounting decisions. Journal of Accounting and Economics 7 (1-3) : 85 – 107.
Healy, P. M., and J. M. Wahlen. 1999. A review of the earnings management literature and its implications for standard setting. Accounting Horizons 13 (4) : 365 – 383.
Hunt, S. D., and S. J. Vitell. 1986. A general theory of marketing ethics. Journal of Macromarketing 6 (1) : 5 – 16.
Jones, T. M. 1991. Ethical decision - making by individuals in organisations : An issue-contingent model. The Academy of Management Review 16 (2) : 366 – 395
Kahneman, D., P. Slovic, and A. Tversky. 1982. Judgement under uncertainty: Heuristics and Biases (Cambridge University Press, Cambridge).
Kaplan, S. E. 2001. Ethically related judgments by observers of earnings management. Journal of Business Ethics 32 (4) : 285 – 298.
Kasznick,R. 1999. On the association between voluntary disclosure and earnings management. Journal of Accounting Research 37 (1) : 57 – 82.
Keasey, K., and R. Watson. 1989. Consensus and accuracy in accounting studies of decision-making: A note on a new measure of consensus. Accounting, Organizations and Society 14 (4) : 337 – 345.
Keller, C. E. 1998. An experimental investigation of how ethical orientations, tax rates, penalty rates, and audit rates affect tax compliance decisions. Unpublished doctoral dissertation, Univer sity of Tennessee.
Knouse, S. B. and R. A. Giacalone. 1992. Ethical decision - making in business: Behavioural issues and concerns. Journal of Business Ethics 11 (5-6) : 369–377.
Kohlberg, L. 1969. Stage and sequence : The cognitive - development approach to socialization. In D. A. Goslin and R. McNally (Eds.). Handbook of Socialization Theory and Research, Chicago : 347 – 480.
Laczniak, G. R., and E. J. Inderrieden. 1987. The influence of stated organizational concern upon ethical decision-making. Journal of Business Ethics 6 (4) : 297 – 307.
Levitt, A. 1998. The number game. The CPA journal 68 (12) : 14 – 19.
Lysonski, S., and W. Gaidis. 1991. A cross - cultural comparison of ethics of business students. Journal of Business Ethics 10 (2) : 141 – 150.
Marshall, B., and P. Dewe. 1997. An investigation of the components of moral intensity. Journal of Business Ethics 16 (5) : 521 – 530.
Merchant, K. 1985. Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society 10 (2) : 201 – 210.
Morris, S. A., and R. A. McDonald. 1995. The role of moral intensity in moral judgments: An empirical investigation. Journal of Business Ethics 14 (9) : 715 – 726.
Ng, J., G. P. White, A. Lee, and A. Moneta. 2009. Design and validation of a novel new instrument for measuring the effect of moral intensity on accountants propensity to manage earnings. Journal of Business Ethics 84 (3) : 367 – 387.
O'Fallon, M. J., and K. D. Butterfield. 2005. A review of the empirical ethical decision - making literature: 1996 – 2003. Journal of Business Ethics 59 (4) : 375 – 413.
Paulhus, D. L. 2001. Socially desirable responding: The evolution of a construct. In H. Braun, D.N. Jackson, and D. Wiley (Eds.), The role of constructs in psychological and educational measurement. New York.
Randall, D. M., and M. F. Fernandes. 1991. The social desirability response bias in ethics research. Journal of Business Ethics 10 (11) : 805 – 817.
Rest, J. R. 1986. Moral development: Advances in Research and Theory. New York: Praeger.
Reynolds, W. M. 1982. Development of reliable and valid short forms of the Marlowe - Crowne social desirability scale. Journal of Clinical Psychology 38 (1) : 119 – 125.
Schipper, K. 1989. Commentary on earnings management. Accounting Horizons 3 (4) : 91 – 102.
Schlenker, B. R. 1980. Impression management: The self-concept, social identity, and interpersonal relations. Monterey, CA : Brooks/Cole.
Schlenker, B. R., and D. R. Forsyth. 1977. On the ethics of psychological research. Journal of Experimental Social Psychology 13 (4) : 369 – 396.
Scott, W. R. 2003. Financial Accounting Theory, 3rd Edition (Prentice Hall, Toronto).
Silver, L., and S. Valentine. 2000. College students’ perceptions of moral intensity in sales situations. Journal of Education for Business 75 (6) : 309 – 314.
Singer, M., and A. E. Singer. 1997. Observer judgements about moral agents’ ethical decisions: The role of scope of justice and moral intensity. Journal of Business Ethics 16 (5) : 473 – 484.
Singh, J. J., S. J. Vitell, J. Al-Khatib, and I. Clark III. 2007, The role of moral intensity and personal moral philosophies in the ethical decision making of marketers: A cross- cultural comparison of China and the United States. Journal of International Marketing 15 (2) : 86 – 112.
Singhapakdi, A ., S. J. Vitell, and K. L. Kraft. 1996. Moral intensity and the ethical decision - making of marketing professionals. Journal of Business Research 36 (3) : 245 –255.
Singhapakdi, A., K. L. Kraft, S. J. Vitell, and K. C. Rallapalli. 1995. The perceived importance of ethics and social responsibility on organizational effectiveness : A survey of marketers. Journal of the Academy of Marketing Science 23 (1) : 49 – 56.
Singhapakdi, A., S. Vitell, and G.R. Franke. 1999. Antecedents, consequences, mediating effects of perceived moral intensity and personal moral philosophies. Journal of the Academy of Marketing Science 27 (1) : 19 – 36.
Sweeney, B., and F. Costello. 2009. Moral intensity and ethical decision - making: An empirical examination of undergraduate accounting and business students. Accounting Education 18 (1) : 75 – 97.
Vaicys, C. L. 1996. The moderating effect of work climate on individual ethical decision-making. Unpublished doctoral dissertation, Louisiana Tech University.
Velasquez, M., and C. Rostankowski. 1985. Ethics: theory and practice. Englewood Cliffs, NJ : Prentice – Hall.
Vitell, S. J., and A. Patwardhan. 2008. The role of moral intensity and moral philosophy in ethical decision making: a cross - cultural comparison of China and the European Union. Business Ethics: A European Review 17 (2) : 196 – 209.
Vitell, S. J., J. G. P. Paolillo, and J. L. Thomas. 2003. The perceived role of ethics and social responsibility: a study of marketing professionals. Business Ethics Quarterly 13 (1) : 63 – 86.
Vitell, S. J., K. Rallapalli, and A. Singhapakdi. 1993. Marketing norms: The influences of personal moral philosophies and organizational ethical culture. Journal of the Academy of Marketing Science 21 (4) : 331 – 337
Watts, R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards .The Accounting Review 53 (1) : 112 – 134.
Weber, J. 1996. Influences upon managerial moral decision - making: Nature of the harm and magnitude of consequences. Human Relations 49 (1) : 1 – 22.
Weber, J., and D. Wasieleski. 2001. Investigating influences on managers’ moral reasoning. Business and Society 40 (1) : 79 – 110.
Weber, J., and J. Gillespie. 1998. Difference in ethical beliefs, intentions, and Behaviors. Business and Society 37 (4) : 447 – 467.
Wright, G. B., C. P. Cullinan, and D. M. Bline. 1997. The relationship between an individual’s values and preceptions of moral intensity: An empirical study. Behavioral Research in Accounting 9 (Supplement) : 26 – 40.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2011-07-18公開。
  • 同意授權瀏覽/列印電子全文服務,於2016-07-18起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信