近期發生許多嚴重的員工不倫理行為，如美國安隆及國內力霸等案件。這些事件不只使企業本身蒙受極大的傷害，也造成社會大眾的撻伐。同時，也引起人們對於倫理議題及員工不倫理行為的重視。因會計師事務所查核之財務報表會被政府、銀行和投資大眾所使用，故事務所之審計員工若發生不倫理行為，不只傷害事務所之績效與聲譽，亦會影響到報表使用者。因影響層面甚廣，審計員工之倫理行為須被重視與預防。相關研究顯示組織內的倫理氣候會影響員工之倫理行為，而且組織特性不同所塑造的倫理氣候取向也不同。因此，為預防審計人員之不倫理行為之發生，研究組織特性、倫理氣候與倫理行為之關係值得深入探討。
本研究採用問卷調查之方式，以國內189位會計師事務所審計員工為施測對象，進行統計檢定假說。研究結果如下：
一、台灣會計師事務所倫理氣候以效率取向及規則法律取向感知最高。二、會計師事務所組織特性不同，在倫理氣候與倫理行為意圖上有顯著差異，尤其規則法律取向倫理氣候差異最大。三、倫理氣候取向對倫理行為意圖有顯著影響，其中關懷取向及社會責任取向倫理氣候對倫理行為有正向影響，自利取向倫理氣候對倫理行為有負向影響。

Recently, it happened much severely unethical behavior by employee like Enron and Rebra etcetera. These events will not only destroyed the enterprise itself, but also punished by public. Moreover, it brought important on ethical issue and employees’ unethical behavior by people. Because financial statements audit by CPA firms are used by government, bank and investor, unethical behavior by auditors will not only injure CPA firms’ performance and reputation, but also affect user’s decision. Because the aspect that influenced by auditor’s unethical are extensive, we should place importance on and prevent it. Relevant research reveal ethical climate of organization affect unethical behavior, and the different organizational characteristics will mold the different type ethical climate. So as to prevent unethical behavior of auditors. It is worth to study the relationship among organizational characteristics, ethical climate and unethical behavior.
The present study adopts the investigation method of the questionnaire. According to the response from 189 auditors employed by CPA firms in Taiwan, the result of the present study were going through statistic analysis to test various hypotheses. The finding of present study are as follow:
1. The CPA firms in Taiwan were strongly related to both efficient and Rule & law climate types.
2.There were significant difference in the perception of ethical climate and unethical behavior based upon organizational characteristics, especially in the rule & law ethical climate .
3.The ethical climate types significantly affected unethical behavior. The caring and social responsibility climate types positively related to ethical behavior; the self-interest climate type negatively related to ethical behavior.

目錄                   
第一章　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
第二章　文獻探討	5
第一節　倫理行為意圖	5
第二節　倫理氣候	10
第三節　組織特性	13
第四節　各變數之實證研究	15
第三章　研究方法	20
第一節　觀念性架構與研究假說	20
第二節　問卷設計與內容	26
第三節　研究對象資料	29
第四節　資料分析與統計方法	29
第四章　實證分析與討論	31
第一節　問卷回收與基本資料分析	31
第二節　效度與信度分析	34
第三節　敘述性統計分析	37
第四節　個人基本資料在倫理氣候、倫理行為意圖差異分析	41
第五節　組織特性與倫理氣候之差異分析	55
第六節　組織特性與倫理行為意圖之迴歸分析	62
第七節　倫理氣候與倫理行為意圖相關分析	63
第八節　倫理氣候與倫理行為意圖之迴歸分析	66
第五章　結論與建議	70
第一節　研究結論	70
第二節　研究建議	72
第三節　研究限制	73
參考文獻	75
一、中文部分	75
二、英文部分	76
附錄：研究問卷	81

 
表目錄                         

表2-1　VICTOR AND CULLEN九種倫理氣候	11
表2-2　VICTOR AND CULLEN實證後五種倫理氣候	12
表2-3　組織規模對倫理決策之影響	17
表4-1　問卷回收情形	31
表4-2　個人基本資料分析	32
表4-3　事務所基本資料分析	33
表4-4　企業倫理氣候之KMO AND BARTLETT'S TEST	35
表4-5　倫理氣候因素分析	36
表4-6　倫理氣候之信度分析	37
表4-7　倫理氣候取向之敘述性統計分析	39
表4-8　倫理行為意圖之敘述性統計分析	40
表4-9　性別在倫理氣候之差異分析	41
表4-10　性別在倫理行為意圖之差異分析	42
表4-11　年齡在倫理氣候之差異分析	43
表4-12　年齡在倫理行為意圖之差異分析	44
表4-13　有無宗教信仰在倫理氣候之差異分析	45
表4-14　有無宗教信仰在倫理行為意圖之差異分析	45
表4-15　教育程度在倫理氣候之差異分析	46
表4-16　教育程度在倫理行為意圖之差異分析	47
表4-17　工作經驗在倫理氣候之差異分析	48
表4-18　工作經驗在倫理行為意圖之差異分析	49
表4-19　工作職務在倫理氣候之差異分析	50
表4-19　工作職務在倫理氣候之差異分析(續)	51
表4-20　工作職務在倫理行為意圖之差異分析	51
表4-20　工作職務在倫理行為意圖之差異分析(續)	52
表4-21　有無會計師執照在倫理氣候之差異分析	53
表4-22　有無會計師執照在倫理行為意圖之差異分析	54
表4-23　個人基本資料與倫理氣候類型、倫理行為意圖之差異分析整理表	55
表4-24　組織特性與倫理氣候取向之MANOVA分析	56
表4-25　會計師事務所從業人數對倫理氣候取向之差異分析	57
表4-26　會計師事務所是否加入國際聯盟對倫理氣候取向之差異分析	58
表4-27　會計師事務是否訂定倫理規範對倫理氣候取向之差異分析	59
表4-28　會計師事務是否訂定獎懲辦法對倫理氣候取向之差異分析	60
表4-29　會計師事務所開業期間長短對倫理氣候取向之差異分析	61
表4-30　組織特性與倫理氣候之差異分析整理表	62
表4-31　組織特性對倫理行為意圖之複迴歸分析	63
表4-32　倫理氣候取向與倫理行為意圖相關分析	65
表4-33　倫理氣候對倫理行為意圖之複迴歸分析	69

 
圖目錄                        
圖1-1　研究流程圖	4
圖2-1　TREVINO之個人情境互動模式	7
圖2-2　JONES(1991)組織中個人倫理決策模式	8
圖2-3　WIMBUSH AND SHEPARD倫理行為產生過程	9
圖3-1　本研究觀念性架構	20

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