| dc.contributor.advisor | 馬秀如<br>俞洪昭 | zh_TW |
| dc.contributor.author (Authors) | 賴芝羽 | zh_TW |
| dc.creator (作者) | 賴芝羽 | zh_TW |
| dc.date (日期) | 2008 | en_US |
| dc.date.accessioned | 11-Sep-2009 17:32:39 (UTC+8) | - |
| dc.date.available | 11-Sep-2009 17:32:39 (UTC+8) | - |
| dc.date.issued (上傳時間) | 11-Sep-2009 17:32:39 (UTC+8) | - |
| dc.identifier (Other Identifiers) | G0096353035 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/30255 | - |
| dc.description (描述) | 碩士 | zh_TW |
| dc.description (描述) | 國立政治大學 | zh_TW |
| dc.description (描述) | 會計研究所 | zh_TW |
| dc.description (描述) | 96353035 | zh_TW |
| dc.description (描述) | 97 | zh_TW |
| dc.description.abstract (摘要) | 本研究以國立政治大學會計系大學生與碩士生為受試樣本，探討道德推理與會計師獨立性判斷之關聯性。本研究採用界定問題測驗衡量受試者之道德推理程度，並以會計師對審計客戶的直接與間接財務利益來建立受試者獨立性的困境。其次，為探討受試者對於獨立性的判斷是否會因不同財務利益擁有人而有所差異，本研究操弄三種財務利益的情境：會計師自己、會計師的父親以及會計師的配偶。研究結果發現，受試者的道德推理程度與其獨立性判斷具有關聯性，此外，受試者的獨立性判斷亦受到不同財務利益擁有人與性別之影響。 | zh_TW |
| dc.description.tableofcontents | 第一章 緒論 1 第二章 文獻探討 4 第一節 道德發展理論之相關文獻 4 第二節 道德推理與會計師獨立性之相關文獻 10 第三節 我國之相關文獻 19 第三章 研究方法 21 第一節 研究設計 21 第二節 實驗工具 22 第三節 施測過程 26 第四節 變數定義 27 第五節 統計方法 28 第四章 結果與討論 29 第一節 教育程度及道德課程對道德推理之影響 29 第二節 獨立性判斷 30 第三節 本章彙要 45 第五章 結論、研究限制與建議 50 第一節 結論 50 第二節 研究限制 52 第三節 建議 53 參考文獻 54 附錄一 界定問題測驗（DIT量表） 58 第一部分 58 第二部分 61 附錄二 獨立性個案 64 會計師 64 父親 65 配偶 66 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#G0096353035 | en_US |
| dc.subject (關鍵詞) | 道德推理 | zh_TW |
| dc.subject (關鍵詞) | 會計師獨立性 | zh_TW |
| dc.subject (關鍵詞) | 界定問題測驗 | zh_TW |
| dc.subject (關鍵詞) | 財務利益 | zh_TW |
| dc.title (題名) | 道德推理與會計師獨立性判斷－實驗證據 | zh_TW |
| dc.type (資料類型) | thesis | en |
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