組織承諾、專業承諾與盈餘管理意圖之關聯性探討

層出不窮的舞弊事件，不僅造成企業本身重大損失，也連帶影響進行查核之執業會計師事務所，造成會計師、審計人員的聲譽及專業能力遭到各界質疑。因此，本研究即以問卷調查的方式，探討會計師事務所之審計人員對組織及專業上的承諾對其是否從事盈餘管理之意圖作探討，並以結構方程模式檢視各假說間之關係。研究結果發現：組織承諾之規範性組織承諾與專業承諾呈正相關；專業承諾與情感性及持續性組織承諾呈正相關；組織承諾之情感性與持續性構面與盈餘管理意圖之營運操縱與會計操縱皆呈負相關；專業承諾與盈餘管理意圖之營運操縱與會計操縱亦皆呈負相關。

關鍵字

組織承諾；專業承諾；盈餘管理意圖

並列摘要

An increasing number of reported financial statement fraud and related audit failures not only have caused big losses to some high profile companies, but also have eroded public confidence in the accounting profession. The purpose of this study is to explore the relationship among accounting firm's auditors’ organization commitment, professional commitment and the intention of earnings management. Structural equation modeling (SEM) is employed to investigate this relationship. Our empirical results indicate that normative organization commitment is significant positively related to professional commitment; professional commitment is significant positively related to affective and continuance organizational commitment. In addition, affective and continuance organizational commitment are significant negatively related to intention of earnings management; professional commitment is negatively related to intention of earnings management.

並列關鍵字

Organization commitment ； Professional commitment ； Intention of earnings management

參考文獻

鄭丁旺，2002，未雨綢繆健全證券市場，會計研究月刊，第201 期，11。

Barton, J. 2001. Does the use of financial derivatives affect earnings management decisions? The Accounting Review 76：1–26.

陳樹，2002，我國企業盈餘操縱問題之誘因、影響與因應對策，當代會計，第三卷第二期，231-242。

Harrell, A., E. Chewning, and M. Taylor. 1986. Organizational - Professional Conflict and the Job Satisfaction and Turnover Intentions of Internal Auditors. Auditing：A Journal of Practice & Theory(Spring)：109-121.

丁虹，1987，企業文化與組織承諾之關係研究，國立政治大學企業管理研究所博士學位論文。

國際替代計量

組織承諾、專業承諾與盈餘管理意圖之關聯性探討

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