本研究旨在探討道德意識、專業承諾與盈餘管理意圖之關聯性，並同時考量公司治理機制及自我利益不同時之影響。本研究採用問卷調查法，針對我國碩士在職專班（EMBA）學生進行抽樣，並使用相關分析檢視道德意識與專業承諾之關聯，及迴歸分析驗證道德意識、專業承諾、公司治理及自我利益對盈餘管理意圖之影響。
研究主要發現如下:（1）個人道德意識中理想主義與專業承諾呈現正相關，而相對主義與專業承諾呈現負相關。（2）公司治理機制越強，管理當局進行盈餘管理之意圖將越低。（3）自我利益存在時，進行盈餘管理之意圖將較強烈。（4）個人專業承諾程度越高，進行盈餘管理之意圖將越低。（5）個人道德意識藉由專業承諾而影響盈餘管理意圖，亦即專業承諾乃是道德意識與盈餘管理意圖之中介變數。

The purpose of this research is to examine the relationships among ethical orientation, professional commitment and earnings management intention and discuss the impact of discrepancy between corporate governance and self-interest effect simultaneously. This research applied questionnaire survey to collect data, test hypotheses and sample on Executive Master of Business Administration (EMBA) students. The research probes the relationship between ethical orientation and professional commitment by correlation coefficient and test the impact of ethical orientation, professional commitment, corporate governance and self-interest on earnings management intention by regression analysis.
The empirical result of this study is listed as follows: Firstly, the higher of the idealism, the higher of professional commitment and the higher of the relativism, the lower of professional commitment. Secondly, the stricter of corporate governance, the weaker the earnings management intention. Thirdly, when managers have self-interest, they will have stronger intention to manipulate earnings. Fourthly, the higher of personal professional commitment, the weaker of earnings management intention. Lastly, ethical orientation influence earnings management intention indirectly through professional commitment. Therefore, professional commitment is a significant mediator of the relationship between ethical orientation and earnings management intention.

目錄
目錄	I
圖目錄	III
表目錄	IV
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　研究流程與論文架構	3
第貳章　文獻探討與回顧	5
第一節　盈餘管理之概念	5
第二節　盈餘管理與公司治理、自我利益及社會期望偏誤	6
第三節　道德意識與盈餘管理	9
第四節　專業承諾與道德意識、盈餘管理	13
第參章　研究方法	19
第一節　研究架構與假說	19
第二節　問卷設計	24
第三節　研究對象資料	29
第四節　統計分析方法	33
第五節　效度與信度分析	34
第肆章　實證結果與討論	37
第一節　敘述性統計資料	37
第二節　各變數之相關分析	40
第三節　人口統計變項之差異分析	41
第四節　道德意識與專業承諾之迴歸分析	45
第五節　道德意識、專業承諾與盈餘管理意圖之迴歸分析	46
第六節　額外分析	51
第伍章　結論與建議	56
第一節　研究結論	56
第二節　研究貢獻	58
第三節　研究建議及限制	59
參考文獻	61
附錄：問卷	69
版本一　公司治理機制強，有自我利益情境	69
版本二　公司治理機制強，無自我利益情境	73
版本三　公司治理機制弱，有自我利益情境	77
版本四　公司治理機制弱，無自我利益情境	81

圖目錄
圖1-1　研究流程	4
圖2-1　三構面專業承諾發展過程	17
圖3-1　研究架構	19
圖4-1　專業承諾中介效果	54
圖4-2　公司治理機制與自我利益交乘情境下之盈餘管理意圖	55

表目錄
表2-1　道德意識分類表	12
表2-2　組織承諾定義彙總	14
表2-3　三要素組織承諾內容	15
表2-4　三要素專業承諾摘要	17
表3-1　研究假說彙總表	23
表3-2　盈餘管理意圖情境彙總表	24
表3-3　道德定位問卷信度彙總表	27
表3-4　專業承諾問卷信度彙總表	28
表3-5　變數定義彙總表	28
表3-6　盈餘管理意圖情境樣本數彙總表	30
表3-7　有效樣本基本資料	31
表3-8　工作經驗資料分佈型態	32
表3-9　道德意識之因素分析	35
表3-10　專業承諾之因素分析	36
表4-1　盈餘管理情境之敘述性統計表	38
表4-2　社會期望偏誤之敘述性統計表	38
表4-3　道德意識之敘述性統計表	39
表4-4　專業承諾之敘述性統計表	40
表4-5　皮爾森相關係數表	41
表4-6　性別之差異分析表	41
表4-7　年齡之差異分析表	42
表4-8　目前工作年資之差異分析表	43
表4-9　過去至今總工作經驗之差異分析表	43
表4-10　宗教信仰之差異分析表	44
表4-11　道德意識與專業承諾之迴歸分析結果	46
表4-12　盈餘管理情境之共變異數分析	47
表4-13　盈餘管理情境之差異分析表	48
表4-14　各情境下道德意識、專業承諾與盈餘管理意圖之迴歸分析	50
表4-15　高低道德意識與專業承諾之差異分析	51
表4-16　高低專業承諾與道德意識之差異分析	52
表4-17　各情境下道德意識對盈餘管理意圖影響之迴歸分析	55
表5-1　研究假說驗證彙總表	58

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