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    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/30255


    Title: 道德推理與會計師獨立性判斷－實驗證據
    Authors: 賴芝羽
    Contributors: 馬秀如
    俞洪昭
    賴芝羽
    Keywords: 道德推理
    會計師獨立性
    界定問題測驗
    財務利益
    Date: 2008
    Issue Date: 2009-09-11 17:32:39 (UTC+8)
    Abstract: 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。
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    Description: 碩士
    國立政治大學
    會計研究所
    96353035
    97
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0096353035
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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