近年來世界各地的財務弊案陸續發生，牽扯出一連串會計師查核簽證疏失問題，這些事件也透露出財務報表揭露不實、專業人員怠忽職守之情事，也讓各界對會計專業倫理行為產生質疑，而引起各界對於道德議題之關注，有鑑於此，本研究深入探討會計師事務所的倫理氣候認知和審計人員的個人道德哲學，對於道德判斷和行為意圖的影響，以瞭解審計人員在面臨道德困境時，究竟是受個人道德哲學的影響、還是受倫理氣候的影響,亦或是兩者同時的影響，這也是國內過去研究較少有的。
  本研究採用問卷調查法，針對台灣會計師事務所進行調查，其研究結果發現（一）道德判斷之相對取向構面會負向顯著影響行為意圖，當其認為愈不符合道德標準時，則愈不會有從事不倫理行為意圖。(二) 道德哲學對道德判斷與行為意圖無顯著影響(三) 倫理氣候之「關懷型」、「規則型」、「獨立判斷」與「功利型」對道德判斷有顯著之影響(四) 僅倫理氣候之功利型對行為意圖有顯著正向影響(五) 四大與非四大事務所審計人員對會計師事務所之「關懷型」和「功利型」倫理氣候的認知有所不同

The rise of corporate scandals in the past decade has prompted business communities and many researchers to re-emphasize the significance of ethic issues.  As a result, people also start to question the integrity of professional auditors. This study intends to investigate what major determinants are when auditors face ethical decision-making dilemmas, from CPA firm’s ethical climate type and auditor’s individual ethical philosophy perspectives. By surveying many auditors from Taiwan CPA firms, this study finds that（1）Relativistic construct of ethical judgment has significant negative impact on behavioral intent.（2）Ethical philosophy has no siginificant impact on both ethical judgement and behavioral intent. （3）Caring types, rule types, independent types and instrumental types of ethical climates have significant impact on ethical judgment.（4）Only instrumental type of ethical climate has a significant positive impact on behavioral intent. （5）Big 4 and non-big 4 accounting firms’auditors have perceived different ethical climates in terms of caring type and instrumental type.

中文摘要	I
英文摘要	II
表目錄	IV
圖目錄	V
第壹章　緒論	6
第一節　研究動機與背景	6
第二節　研究目的	8
第三節　研究流程與論文結構	8
第貳章　文獻探討與回顧	11
第一節　道德決策模型	11
第二節　道德哲學與道德決策	18
第三節　倫理氣候與道德決策	21
第參章　研究方法	28
第一節　研究架構	28
第二節　問卷設計	30
第三節　研究對象資料	34
第四節　統計方法	36
第肆章　實證結果與討論	39
第一節　基本資料分析	39
第二節　信度與效度分析	49
第三節　人口統計變項之差異分析	56
第四節　假說檢定與驗證	57
第五節　額外測試	66
第伍章　結論與建議	69
第一節　研究結果	69
第二節　管理意涵	71
第三節　研究貢獻	72
第四節　研究建議與限制	72
參考文獻	74
附錄　本研究問卷內容	79

表目錄
表2-1　道德哲學分類表	19
表2-2　倫理氣候類型表	22
表2-3　倫理氣候理論與實證構面對照表	23
表3-1　道德判斷與行為意圖操作型義  31
表3-2　道德哲學操作型定義  31
表3-3　倫理氣候操作型定義  32
表3-4　有效樣本基本資料(n=270)	35
表3-5　結構方程模式之整體適合指標	38
表4-1　道德哲學各變項之平均數與標準差分析	40
表4-2　倫理氣候各變項之平均數與標準差分析	41
表4-3　道德判斷與行為意圖各變項之平均數與標準差分析	43
表4-4　皮爾森相關分析（情境一）	46
表4-5　皮爾森相關分析（情境二）	47
表4-6　皮爾森相關分析（情境三）	48
表4-7　道德判斷、道德哲學與倫理氣候Cronbach’s α數值	50
表4-8　道德判斷個別項目的信度與適合度（情境一）	51
表4-9　道德判斷個別項目的信度與適合度（情境二）	51
表4-10　道德判斷個別項目的信度與適合度（情境三）	51
表4-11　道德哲學個別項目的信度與適合度	52
表4-12　倫理氣候個別項目的信度與適合度	53
表4-13　道德判斷、道德哲學與倫理氣候組合信度	54
表4-14　道德判斷、道德哲學與倫理氣候區別效度分析	55
表4-15　四大與非四大審計人員對事務所倫理氣候認知差異分析	56
表4-16　道德判斷、道德哲學與倫理氣候對行為意圖之複迴歸分析	59 
表4-17　道德哲學與倫理氣候對道德判斷之複迴歸分析（情境一）	62
表4-18　道德哲學與倫理氣候對道德判斷之複迴歸分析（情境二）	63
表4-19　道德哲學與倫理氣候對道德判斷之複迴歸分析（情境三）	64
表4-20　研究假說驗證結果整理彙總表	65
表4-21　倫理氣候與道德判斷對行為意圖之階層迴歸分析	68



 
圖目錄
圖1-1　研究流程圖	10
圖 2-1　Rest（1986）道德決策四階段模型	12
圖2-2　Ferrell anf Gresham（1985)權變模型	12
圖2-3　Hunt and Vitell（1986)行銷道德的一般理論	13
圖2-4　Trevino（1986)個人–情境道德決策模型	14
圖2-5　Ferrell , Gresham and Fraedrich（1989）道德決策的整合模型	15
圖2-6　Jones（1991)議題-權變模式	16
圖3-1　研究架構	27

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