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。

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.

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

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