會計主管專業能力、風險承擔與道德認知程度對盈餘管理意願之影響

The Influence of the Professional Abilities, Risk Bearing and Ethics Awareness of Accounting Director on Earnings Management Willingness

許正典(Cheng-Tien Hsu)

指導教授 ： 黃振豊

淡江大學/管理學院/會計學系碩士班/碩士(2008年)

https://doi.org/10.6846/TKU.2008.00200

摘要

會計主管為公司內部最瞭解公司財務狀況者，當公司從事盈餘管理時，會計主管扮演關鍵性之角色。近年來以個人人格特質探討從事盈餘管理之意願為一新興課題，因此本研究探討會計主管的「專業能力」、「風險承擔」與「道德認知程度」對「盈餘管理意願」之影響，以期投資者藉由本研究發現，透過瞭解會計主管之人格特質來判斷財務報表盈餘品質之高低，進而降低錯誤決策之風險。
本研究採問卷調查法收集資料，針對「商業週刊2004年度台灣地區1000大製造業」進行抽樣實證研究。研究結果主要發現如下：
1.專業能力較強之會計主管較無意願從事盈餘管理；
2.風險承擔度較高之會計主管較有意願從事盈餘管理；
3.道德認知程度較高之會計主管較無意願從事盈餘管理；
4.會計主管的專業能力與道德認知程度對盈餘管理意願有部分交互影響效果；
5.會計主管的風險承擔與道德認知程度對盈餘管理意願有顯著之交互影響效果；
6.盈餘管理之意願普遍存在社會期望偏誤。實證結果顯示加入社會期望偏誤控制變數後之迴歸模式較原模式更為顯著，且隨著適法性遞減，顯著程度亦趨轉弱。

關鍵字

盈餘管理 ； 專業能力 ； 風險承擔 ； 道德認知

並列摘要

Accounting director is quite aware of the financial situation in the company. As a company in earnings management, the accounting director performs an important role. Recently, using personal characteristics to research earnings management willingness have become a new study. This research explores the influence of professional abilities, risk bearing and ethics awareness of accounting director on earning management willingness. We expected the findings of this study will help investors to judge earning quality in financial report by understanding personal characteristics of accounting director, and reducing the risk of wrong decision.
Questionnaire survey method is adopted in the research. We carry out the sample testifying research on the 1,000 main manufactures in Taiwan area of year 2004 selected in Business Weekly magazine. Some major findings as followings:
(1)The higher professional abilities of accounting director have no willingness on earnings management.
(2)The higher risk bearing of accounting director have more willingness on earnings management.
(3)The higher ethics awareness of accounting director has no willingness on earnings management.
(4)Earnings management willingness on the professional abilities and ethics awareness of accounting director have partial interactive impact.
(5)Earnings management willingness on risk bearing and ethics awareness of accounting director have interactive impact and statistically significant.
(6)Earnings management willingness have social desirability bias generality. The regression analysis after adding “social desirability bias” are more statistically significant than original, and the degree of statistically significant have changed weak with decreasing legality.

並列關鍵字

Earnings Management ； Professional Abilities ； Risk Bearing ； Ethics Awareness

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