道德意識、專業承諾與盈餘管理關聯性之研究：公司治理與自利環境下之考量

Under the situation of corporate governance and self-interest, the relationship among ethical orientation, professional commitment and earnings management.

宋明彥(Ming-Yen Sung)

指導教授 ： 黃振豊

淡江大學/管理學院/會計學系碩士班/碩士(2010年)

https://doi.org/10.6846/TKU.2010.00540

摘要

本研究旨在探討道德意識、專業承諾與盈餘管理意圖之關聯性，並同時考量公司治理機制及自我利益不同時之影響。本研究採用問卷調查法，針對我國碩士在職專班（EMBA）學生進行抽樣，並使用相關分析檢視道德意識與專業承諾之關聯，及迴歸分析驗證道德意識、專業承諾、公司治理及自我利益對盈餘管理意圖之影響。
研究主要發現如下:（1）個人道德意識中理想主義與專業承諾呈現正相關，而相對主義與專業承諾呈現負相關。（2）公司治理機制越強，管理當局進行盈餘管理之意圖將越低。（3）自我利益存在時，進行盈餘管理之意圖將較強烈。（4）個人專業承諾程度越高，進行盈餘管理之意圖將越低。（5）個人道德意識藉由專業承諾而影響盈餘管理意圖，亦即專業承諾乃是道德意識與盈餘管理意圖之中介變數。

關鍵字

道德意識 ； 專業承諾 ； 盈餘管理

並列摘要

The purpose of this research is to examine the relationships among ethical orientation, professional commitment and earnings management intention and discuss the impact of discrepancy between corporate governance and self-interest effect simultaneously. This research applied questionnaire survey to collect data, test hypotheses and sample on Executive Master of Business Administration (EMBA) students. The research probes the relationship between ethical orientation and professional commitment by correlation coefficient and test the impact of ethical orientation, professional commitment, corporate governance and self-interest on earnings management intention by regression analysis.
The empirical result of this study is listed as follows: Firstly, the higher of the idealism, the higher of professional commitment and the higher of the relativism, the lower of professional commitment. Secondly, the stricter of corporate governance, the weaker the earnings management intention. Thirdly, when managers have self-interest, they will have stronger intention to manipulate earnings. Fourthly, the higher of personal professional commitment, the weaker of earnings management intention. Lastly, ethical orientation influence earnings management intention indirectly through professional commitment. Therefore, professional commitment is a significant mediator of the relationship between ethical orientation and earnings management intention.

並列關鍵字

ethical orientation ； professional commitment ； earnings management

參考文獻

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