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研究生:蔡詩雯
論文名稱:倫理取向對會計人員涉入財報舞弊行為影響之研究:以延伸的計畫行為理論為基礎
論文名稱(外文):The effect of ethical ideology on fraudulent financial statement involvement behavior by accountant:on the perspective of extended theory of planned behavior
指導教授:李東峰李東峰引用關係
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2007
畢業學年度:95
語文別:中文
論文頁數:196
中文關鍵詞:會計倫理財報舞弊舉發計畫行為理論倫理取向
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會計人員在企業職能裡同時扮演著編製企業財務報表和監督企業財務守門員的雙重角色。然而,過去研究及實務上卻發現,會計人員協助財務報表舞弊的現象卻是屢見不鮮。本研究嘗試從會計人員在負有忠實紀錄企業交易內容的職責,卻參與舞弊的職能分工衝突,以及當面對組織不法舞弊行為的舉發與專業上保密責任或組織忠誠間倫理衝突的兩個會計倫理議題加以探討。過去文獻多著重於組織層級或管理者角色對財務報表舞弊影響的探討,卻甚少將研究對象放在協助該類舞弊必要且重要角色的會計人員身上。
在過去,一般化的決策模式-計畫行為理論(Theory of planned behavior,TPB),應用在其他如資訊安全、銷售倫理、醫藥倫理等領域都有廣泛的應用,但是該項決策模式卻很少應用在會計領域上。不僅如此,倫理取向對於倫理決策具有重大影響力已到受到相當支持,但此項變數卻很少與計畫行為理論一同應用在專業決策中。因此針對協助財報舞弊以及舉發財報舞弊議題,本研究首先探討Forsyth(1980)倫理取向中的理想主義與相對主義對於態度、主觀規範以及知覺的行為控制的影響;其次,運用計畫行為理論與倫理取向,探討其對於行為意圖的影響。最後則是針對拒絕協助財報舞弊意圖對於舉發財報舞弊意圖的影響加以探討。
本研究的結果顯示:在協助財報舞弊議題中,學生樣本的理想主義與態度對於拒絕協助舞弊意圖有直接影響關係;但是相對主義、主觀規範與知覺的行為控制對於意圖卻沒有顯著影響。而在實務樣本上,理想主義、態度、主觀規範和知覺的行為控制對於拒絕協助財報舞弊意圖具有直接影響性,但相對主義對於意圖則無。將兩群樣本研究結果相比較,實務人士拒絕協助財報舞弊的意圖,會比學生多受到主觀規範與知覺的行為控制等因素之影響。
而在舉發財報舞弊議題中,學生樣本舉發財報舞弊的意圖會受到理想主義、態度、主觀規範和知覺的行為控制等因素的直接影響。但相對主義與拒絕協助財報舞弊意圖則對舉發財報舞弊意圖沒有顯著影響。另外,在實務樣本方面,態度、知覺的行為控制以及拒絕協助財報舞弊意圖對於舉發舞弊意圖有直接影響,但理想主義、相對主義以及主觀規範則無顯著影響。兩群樣本研究結果比較後,發現學生樣本舉發財報舞弊意圖,會較實務人士多受理想主義、主觀規範等因素影響;而實務人士比起學生樣本則會多考慮拒絕協助財報舞弊意圖此一因素。
第一章 緒論
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究架構 5
第四節 研究流程 6

第二章 文獻探討
第一節 財務報表舞弊 7
一、舞弊與財務報表舞弊定義
二、舞弊與財務報表舞弊的嚴重性
三、影響從事財務報表舞弊的因素
四、舞弊與財務報表舞弊的手法
五、會計人員的行為
第二節 舉發 24
一、舉發定義
二、舉發的程序
三、影響舉發的因素
四、舉發可能遭受的報復
五、舉發的有效性
第三節 計畫行為理論 39
第四節 倫理取向 44

第三章 研究設計
第一節 研究模式 53
第二節 研究假說 56
第三節 問卷設計與變數定義及衡量 69
一、問卷設計
二、變數定義及衡量
第四節 資料收集計畫 75
第五節 資料分析計畫 77

第四章 資料分析
第一節 資料回收分析 80
第二節 樣本基本資料 81
第三節 變數測量檢查 85
一、區別效度
二、信度分析
第四節 實驗操弄效果分析 96
一、操弄劇景變異數分析
二、樣本對象變異數分析
第五節 假說檢定 105
一、相關性分析
二、假說測試
第六節 進一步分析 150

第五章 結論與建議
第一節 結論 156
第二節 理論意涵 160
第三節 實務意涵與建議 161
第四節 研究限制與未來研究方向 163
一、研究限制
二、未來研究方向
參考文獻 165
附錄、劇景問卷181
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