專業承諾與盈餘管理意圖關聯性之探討：以個人利益為干擾變數

The Effect of Professional Commitment on the Intention of Earnings Management：Personal Benefits as the Moderating Variable

蔡謹薇(Chin-Wei Tsai)

指導教授 ： 洪雪卿

淡江大學/商管學院/會計學系碩士班/碩士(2013年)

https://doi.org/10.6846/TKU.2013.00349

摘要

近年來國內外舞弊醜聞之曝光層出不斷，儘管政府催生出許多保護投資人之相關法令試圖重拾投資人信心，但隨時爆發舞弊事件的陰影仍存於許多投資人心中。根據實用月刊曾發表的一項調查顯示：13.7%的民眾表示完全相信會計師查核簽證後的財報，但卻有一倍26.6%的民眾表示完全不相信；顯示投資人對於審計人員專業道德的懷疑態度。本研究欲探討國內會計師事務所審計人員之專業承諾與盈餘管理意圖兩者之關聯，並加入干擾變數個人利益之存在。
本研究採問卷調查法，並使用階層迴歸檢定本研究之假設。研究結果發現：專業認同與會計操縱盈餘管理意圖之間具顯著負向關係；專業投入與營運操縱盈餘管理意圖之間具顯著負向關係；留業意願與盈餘管理意圖之間呈顯著正向關係；個人利益對於專業承諾與營運操縱盈餘管理意圖之關係存有顯著之干擾效果；個人利益對於專業認同、留業意願與會計操縱盈餘管理意圖之關係存有顯著之干擾效果。

關鍵字

專業承諾 ； 盈餘管理 ； 個人利益

並列摘要

The financial scandals of corporate among the domestic and abroad in recent years have urged the government to pass many relevant regulations to protect investors and to regain their confidence on the market. However, the shadows of frauds still exist in many investors’ hearts. According to a survey of Taxes & Business Monthly Services, only 13.7% of the respondents trusted the financial reports that audited by CPAs, while nearly 26.6% the double of people do not believe it. This result showed that people still doubted the professional ethics that auditors should have. Thus, this study tried to explore the effect of professional commitments on the earnings management intentions of the auditors. In addition, moderating variable "personal benefits" was used to test its moderating effect on the relationship between professional commitment and earnings management intentions. 407 valid questionnaires were responded, and we verify our assumptions through the hierarchical regression analysis. The results showed that: First, the self identification with professional is significant negative with accounting-based activity earnings management intention. Second, the professional involvement is significant negative with operating-based activity earnings management intention. Third, under the scenarios of operating-based activity, personal benefits have significant moderating effect on the relationship between professional commitment and earnings management intentions. Fourth, under the scenarios of accounting-based activity, the personal benefits have significant moderating effect on the relationship between professional identity and earnings management intentions, and the relationship between professional retention and earnings management intentions.

並列關鍵字

professional commitment ； earnings management ； personal benefits

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