政府審計人員道德哲理與審計判斷關聯性之研究：以上司壓力、自利動機及專業承諾為干擾變數

The Relationship between Moral Philosophy and Auditing Judgement : Obedience Pressure,Self-Interest Motivation and Professional Commitment as Moderating Variables.

莊春美(Chuang, Chuen-Meei)

指導教授 ： 黃振豊

淡江大學/管理學院/會計學系碩士在職專班/碩士(2012年)

https://doi.org/10.6846/TKU.2012.00565

摘要

本研究旨在探討道德哲理與審計判斷關聯性之研究，並同時考量審計判斷受到上司壓力、自利動機及專業承諾干擾時之影響。本研究採用問卷調查法，針對我國政府審計機關人員進行抽樣，並使用相關分析檢視道德哲理與審計判斷、上司壓力、自利動機、專業承諾及社會期望偏誤之關聯，並利用迴歸分析驗證道德哲理、上司壓力、自利動機、專業承諾及社會期望偏誤對審計判斷之影響。
研究主要發現如下:（1）政府審計人員道德哲理偏向於高理想主義者，將顯著影響其審計判斷。(2)政府審計人員道德哲理偏向低相對主義者，將影響其審計判斷（3）政府審計人員受到上司壓力之干擾，將影響審計判斷。（3）政府審計人員受到自利動機之干擾，將影響審計判斷。（4）政府審計人員專業承諾愈高，其審計判斷將愈嚴格。（5）政府審計人員道德哲理偏向高理想 (低相對)主義者，受到上司壓力愈高之干擾，對其審計判斷將傾向愈嚴格。(6)政府審計人員道德哲理偏向高理想(低相對)主義者，當存在自利動機之干擾，對其審計判斷將傾向愈嚴格。(7)政府審計人員道德哲理偏向高理想(低相對)主義者，受到高專業承諾之干擾，對其審計判斷將傾向愈嚴格。

關鍵字

道德哲理 ； 上司壓力 ； 自利動機 ； 審計判斷 ； 專業承諾

並列摘要

The purpose of this research is to examine the relationships between ethical orientation and auditing judgement intention and discuss the impact of discrepancy among obedience pressure, and self-interest motivation and professional commitmenty as moderating variables. This research applied questionnaire survey to collect data, test hypotheses and sample on on the governmental auditors. The research probes the relationship between ethical orientation and auditing judgement by correlation coefficient and test the impact of ethical orientation, obedience pressure, and self-interest motivation and professional commitmenty on auditing judgement intention by regression analysis.
The empirical result of this study is listed as follows: Firstly, the higher of the idealism, the higher of auditing judgement and the higher of the relativism, the lower of auditing judgement. Secondly, the stricter of corporate governance, the weaker the auditing judgement intention. Thirdly, when the governmental auditors have self-interest motivation, they will have the weaker of auditing judgement. Fourthly, the higher of personal professional commitment, the higher of auditing judgement；the lower of personal professional commitment, the lower of auditing judgement. it cannot be indicated that auditors with personal value leaning to self-enhancement type can tolerate the immoral behaviors, no matter their ethical ideology are the idealism or the relativism. Owing to perfect internal control system and rigid operation norms in government institution, they even if leaning to self-enhancement type, still can not be demonstrated that they can tolerate the immoral behaviors.

並列關鍵字

moral philosophy ； obedience pressure ； self-interest motivation ； auditing judgement ； professional commitment

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