層出不窮的舞弊事件，不僅造成企業本身重大損失，也連帶影響進行查核之執業會計師事務所，造成會計師、審計人員的聲譽及專業能力遭到各界質疑。因此，本研究即以問卷調查的方式，探討會計師事務所之審計人員對組織及專業上的承諾對其是否從事盈餘管理之意圖作探討，並以結構方程模式檢視各假說間之關係。研究結果發現：組織承諾之規範性組織承諾與專業承諾呈正相關；專業承諾與情感性及持續性組織承諾呈正相關；組織承諾之情感性與持續性構面與盈餘管理意圖之營運操縱與會計操縱皆呈負相關；專業承諾與盈餘管理意圖之營運操縱與會計操縱亦皆呈負相關。

An increasing number of reported financial statement fraud and related audit failures not only have caused big losses to some high profile companies, but also have eroded public confidence in the accounting profession. The purpose of this study is to explore the relationship among accounting firm's auditors’ organization commitment, professional commitment and the intention of earnings management. Structural equation modeling (SEM) is employed to investigate this relationship. Our empirical results indicate that normative organization commitment is significant positively related to professional commitment; professional commitment is significant positively related to affective and continuance organizational commitment. In addition, affective and continuance organizational commitment are significant negatively related to intention of earnings management; professional commitment is negatively related to 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	4
第三節	研究流程	5
第四節	論文架構	6
第貳章	文獻探討與回顧	7
第一節	組織承諾	7
第二節	專業承諾	15
第三節	盈餘管理意圖	18
第四節	組織承諾、專業承諾與盈餘管理意圖之關係	22
第參章	研究方法	27
第一節	研究架構及假說推導	27
第二節	研究變數定義	32
第三節	問卷設計及研究對象	32
第四節	資料分析方法	36
第肆章	實證結果與討論	40
第一節	基本資料分析	40
第二節	信度及效度分析	41
第三節	敘述性統計分析	46
第四節	相關分析	49
第五節	差異分析	50
第六節	結構方程模式分析	56
第伍章	結論與建議	64
第一節	研究結論	64
第二節	管理意涵	66
第三節	研究貢獻	66
第四節	研究限制與建議	67
參考文獻	68
中文文獻	68
英文文獻	69

表目錄
表2 - 1組織承諾之定義整理  8
表2 - 2專業承諾定義整理  15
表3 - 1研究假說彙總表  31
表3 - 2研究變數的定義彙總  32
表3 - 3組織承諾之問卷  33
表3 - 4專業承諾之問卷  34
表3 - 5盈餘管理情境之分類  35
表3 - 6結構方程模式之整體適合指標表  39
表4 - 1有效樣本基本資料(N=218)  41
表4 - 2各變數構面之問卷信度分析表  42
表4 - 3組織承諾個別項目的因素負荷量  43
表4 - 4專業承諾個別項目的因素負荷量  44
表4 - 5盈餘管理意圖個別項目的因素負荷量  44
表4 - 6各測量模式的信效度分析  45
表4 - 7組織承諾構面間區別效度分析  46
表4 - 8組織承諾的平均數與標準差  47
表4 - 9專業承諾的平均數與標準差  48
表4 - 10盈餘管理意圖的平均數與標準差  49
表4 - 11變數構面之PEARSON相關係數分析矩陣A 50
表4 - 12性別之差異分析表  51
表4 - 13教育程度之差異分析表  51
表4 - 14事務所之差異分析  52
表4 - 15年齡之差異分析  54
表4 - 16查帳經驗之差異分析  54
表4 - 17職位之差異分析  55
表4 - 18結構模型分析表A  58
表4 - 19結構模型分析表-中介效果之檢驗  60
表4 - 20結構模型分析表-中介效果之檢驗  61
表4 - 21結構模型分析表-高專業承諾之測試(N=121)  62
表4 - 22結構模型分析表-低專業承諾之測試(N=97)  63

圖目錄
圖1 - 1研究流程圖 5
圖2 - 1組織承諾之前因後果  10
圖3 - 1研究架構  27
圖4 - 1本研究結構方程模型圖(N=218)  59
圖4 - 2自變數與依變數路徑圖(模式A)  59
圖4 - 3自變數、中介變數與依變數之路徑圖(模式B)  60
圖4 - 4自變數與依變數路徑圖(模式A)  60
圖4 - 5自變數、中介變數與依變數之路徑圖(模式B)  61

附錄
附錄 一 問卷  82

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