| dc.contributor.advisor | 周玲臺 | zh_TW |
| dc.contributor.advisor | Chou, L. T. Lynett | en_US |
| dc.contributor.author (作者) | 林志仁 | zh_TW |
| dc.contributor.author (作者) | Lin, Chih-Ren | en_US |
| dc.creator (作者) | 林志仁 | zh_TW |
| dc.creator (作者) | Lin, Chih-Ren | en_US |
| dc.date (日期) | 1998 | en_US |
| dc.date.accessioned | 18-九月-2009 19:01:52 (UTC+8) | - |
| dc.date.available | 18-九月-2009 19:01:52 (UTC+8) | - |
| dc.date.issued (上傳時間) | 18-九月-2009 19:01:52 (UTC+8) | - |
| dc.identifier (其他 識別碼) | B2002001616 | en_US |
| dc.identifier.uri (URI) | https://nccur.lib.nccu.edu.tw/handle/140.119/36626 | - |
| 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) | 86353024 | zh_TW |
| dc.description (描述) | 87 | zh_TW |
| dc.description.abstract (摘要) | 本研究係針對會計師及會計系學生之不當學習行為是否會影響其日後對一般工作不道德行為與審計專業不道德行為之認知與意圖進行探討，並試圖瞭解兩者形成從事審計專業不道德行為意圖之考慮因素。本研究係以問卷方式蒐集資料，其中，會計師樣本係從台北市會計師公會登錄之會計師進行隨機選取，學生樣本則係從北部四所大學會計系四年級學生為對象進行問卷調查。研究結果顯示：一、 會計師相對於會計系學生而言，較能確定不會從事審計不道德行為，且對於不當學習行為之認知亦較學生嚴重。二、 會計師與會計系學生若認為他人亦有從事審計不道德行為之意圖時，就愈有可能從事該審計不道德行為；且不論是會計師或是會計系學生，曾經做過愈多不當學習行為者，就愈可能存有從事審計不道德行為之意圖。三、 對於不當學習行為認知愈不嚴重之會計師，對於一般工作不道德行為之認知亦愈不嚴重；而對不當學習行為的認知愈不嚴重之會計系學生，對於一般工作不道德行為或是對審計專業不道德行為之認知亦愈不嚴重。 | zh_TW |
| dc.description.abstract (摘要) | This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing.The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows:1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students.2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing.3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously. | en_US |
| dc.description.tableofcontents | 第一章 緒論 1第一節 研究動機 1第二節 研究目的 4第三節 研究主題 5第四節 研究流程 7第五節 論文架構 8第二章 文獻探討 9第一節 學生對於道德行為認知的研究 9第二節 學生對在校不當學習行為認知的研究 11第三節 會計師對於道德行為認知的研究 14第四節 郭爾堡理論與其在會計審計領域之應用 16第三章 研究設計與方法 21第一節 理論基礎與觀念性架構 21第二節 研究模型與假說 26第三節 其他研究問題 28第四節 研究樣本 29第五節 問卷設計過程及內容 29第六節 資料分析方法 38第四章 研究結果 40第一節 學生樣本概況 40第二節 會計師樣本概況 49第三節 學生與會計師兩組樣本之比較 60第四節 影響審計不道德行為意圖之因素 67第五節 其他研究問題 72第六節 假說的驗證 80第五章 結論與建議 84第一節 結論 84第二節 建議 85第三節 研究限制 87第四節 未來研究方向 88參考文獻 90附錄一：Crown and Spiller(1998)的研究整理 90附錄二：研究問卷 90 | zh_TW |
| dc.language.iso | en_US | - |
| dc.source.uri (資料來源) | http://thesis.lib.nccu.edu.tw/record/#B2002001616 | en_US |
| dc.subject (關鍵詞) | 不當學習行為 | zh_TW |
| dc.subject (關鍵詞) | 一般不道德行為 | zh_TW |
| dc.subject (關鍵詞) | 審計不道德行為 | zh_TW |
| dc.subject (關鍵詞) | 會計師 | zh_TW |
| dc.subject (關鍵詞) | 會計系學生 | zh_TW |
| dc.subject (關鍵詞) | Academic Misconduct | en_US |
| dc.subject (關鍵詞) | Improper Business Practice | en_US |
| dc.subject (關鍵詞) | Morally Questionable Behavior in Auditing | en_US |
| dc.subject (關鍵詞) | CPAs | en_US |
| dc.subject (關鍵詞) | Auditing Students | en_US |
| dc.title (題名) | 不當學習行為、一般不道德行為與審計不道德行為之關聯性研究--會計師與學生之比較 | zh_TW |
| dc.title (題名) | The Relationship among Academic Misconduct, Improper Business Practice and Morally Questionable Behavior in Auditing-A Comparison of CPAs and Auditing Students | en_US |
| dc.type (資料類型) | thesis | en |
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