臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：道德意識、稀釋效果與順序效應對道德判斷之影響：以盈餘管理議題為例
書刊名：管理與系統
作者：顏信輝 引用關係／陳慧玲 引用關係
作者(外文)：Yen, Sin-hui／Chen, Hui-ling
出版日期：2014
卷期：21:2
頁次：頁295-328
主題關鍵詞：道德意識；稀釋效果；順序效應；道德判斷；盈餘管理；Ethical ideology；Dilution effect；Order effect；Moral judgment；Earnings management
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:9
  • 點閱點閱:68
本研究整合兩項人類處理資訊之認知特性（順序效應與稀釋效果），探討道德意識（理想主義與相對主義）對盈餘管理道德判斷之影響及可能之交互作用。根據國內7所大學191位會計系大學部高年級學生與碩士研究生之有效樣本分析，實證結果發現，高理想主義者比低理想主義者，對資產減損決策之道德判斷，具有更嚴厲之標準；然而，高、低相對主義之道德判斷則未見顯著差異。此外，受試者呈現顯著之順序效應：當資訊陳述以先有利後不利之順序出現，受試者道德判斷之信念調整，將較資訊以先不利後有利之順序出現者，形成往更具有道德疑慮方向之信念調整。研究亦支持道德判斷之稀釋效果：相對於僅包含診斷力資訊組，混合資訊組（同時包括診斷與非診斷資訊）之道德判斷將較為不極端。最後，本研究發現兩項認知特性間具有顯著之交互作用，惟認知特性與道德意識對道德判斷之影響，並未出現交互作用。
This research integrates two types of human information processing cognition (order effect and dilution effect) to investigate ethical ideologies (idealism and relativism) and their interactive influence on earnings management moral judgment. An analysis of 191 accounting students from seven universities in Taiwan showed that idealists have higher moral standards than non-idealists in asset impairment decision; however, relativist and non-relativist did not show any significant differences. Furthermore, both the influence of recency effect and dilution effect on moral judgment were supported. Finally, this research found that the significant interactive effect between the order and dilution effect; nevertheless, there was no interactive effect between cognition variables and ethical ideology on moral judgment.
期刊論文
1.黃振豊、張寶光(20081200)。中國社會主義環境下代理問題與組織道德對經理人專案評估決策之影響。管理學報，25(6)，599-614。new window  延伸查詢new window
2.張允文、張菁萍、廖述東(20080600)。順序效應及圖形扭曲對管理績效判斷的影響--以平衡計分卡為例。會計與公司治理，5(1)，81-112。new window  延伸查詢new window
3.Baranski, J. V.、Petrusic, W. M.(2010)。Aggregating Conclusive and Inconclusive Information: Data and a Model Based on the Assessment of Threat。Journal of Behavioral Decision Making，23(4)，383-403。  new window
4.Callanan, G. A.、Rotenberry, P. F.、Perri, D. F.、Oehlers, P.(2010)。Contextual Factors as Moderators of the Effect of Employee Ethical Ideology on Ethical Decision-Making。International Journal of Management，27(1)，52-75。  new window
5.Dillard, J. F.、Kauffman, N. L.、Spires, E. E.(1991)。Evidence Order and Belief Revision in Management Accounting Decisions。Accounting, Organizations and Society，16(7)，619-633。  new window
6.Duffy, B.(2003)。Response Order Effects-How do People Read。International Journal of Market Research，45(4)，457-466。  new window
7.Brunel, Frederic F.、Nelson, Michelle R.(2003)。Message Order Effects and Gender Differences in Advertising Persuasion。Journal of Advertising Research，43(3)，330-341。  new window
8.Elliott, W. B.、Hodge, F. D.、Kennedy, S. J.、Prank, M.(2007)。Are MBA Students a Good Proxy for Non-Professional Investors。The Accounting Review，82(1)，139-168。  new window
9.Favere-Marchesi, M.(2006)。Order Effects Revisited: The Importance of Chronology。Auditing: A Journal of Practice and Theory，25(1)，69-83。  new window
10.Fischer, M.、Rosenzweig, K.(1995)。Attitudes of Students and Accounting Practitioners Concerning the Ethical Acceptability of Earnings Management。Journal of Business Ethics，14(6)，433-444。  new window
11.Forsyth, D. R.、Pope, W. R.(1984)。Ethical Ideology and Judgments of Social Psychology Research。Journal of Personality and Social Psychology，46(6)，1364-1375。  new window
12.Glover, S. M.(1997)。The Influence of Time Pressure and Accountability on Auditors? Processing of Nondiagnostic Information。Journal of Accounting Research，35(2)，213-226。  new window
13.Guiral, A.、Esteo, F.(2006)。Are Spanish Auditors Skeptical in Going Concern Evaluations。Managerial Auditing Journal，21(6)，598-620。  new window
14.Hackenbrack, K.(1992)。Implications of Seemingly Irrelevant Evidence in Audit Judgment。Journal of Accounting Research，30(1)，126-136。  new window
15.Hartikainen, Q.、Torstila, S.(2004)。Job-Related Ethical Judgment in the Finance Profession。Journal of Applied Finance，14(1)，62-76。  new window
16.Herron, T. L.、Young, G. R.(2002)。Ethical Decisions and the Dilution Effect: The Implication of Non-Diagnostic Information on Ethical Decisions。Research on Accounting Ethics，8，145-166。  new window
17.LaBella, C.、Koehler, D. J.(2004)。Dilution and Confirmation of Probability Judgments Based on Nondiagnostic Evidence。Memory & Cognition，32(7)，1076-1089。  new window
18.Marques, P. A.、Azevedo-Pereira, J.(2009)。Ethical Ideology and Ethical Judgments in the Portuguese Accounting Profession。Journal of Business Ethics，86(2)，227-242。  new window
19.Merchant, K. A.、Rockness, J.(1994)。The Ethics of Managing Earnings: An Empirical Investigation。Journal of Accounting and Public Policy，13(1)，79-94。  new window
20.Lord, A. T.、DeZoort, F. T.(2001)。The Impact of Commit and Moral Reasoning on Auditors’ Responses to Social Influence Pressure。Accounting, Organizations and Society，26(3)，215-235。  new window
21.Meyvis, T.、Janiszewski, C.(2002)。Consumers’ Beliefs about Product Benefits: The Effect of Obviously Irrelevant Product Information。Journal of Consumer Research，28(4)，618-635。  new window
22.Monroe, G. S.、Ng, J.(2000)。An Examination of Order Effects in Auditors’ Inherent Risk Assessments。Accounting and Finance，40(2)，153-168。  new window
23.Peters, E.、Rothbart, M.(2000)。Typicality Can Create, Eliminate, and Reverse the Dilution Effect。Personality and Social Psychology Bulletin，26(2)，177-187。  new window
24.顏信輝、丁緯(20050400)。架構效應與順序效應對股票投資判斷之影響。證券市場發展，17(1)=65，41-78。new window  延伸查詢new window
25.Elias, R. Z.(2002)。Determinants of Earnings Management Ethics among Accountants。Journal of Business Ethics，40(1)，33-45。  new window
26.Hogarth, Robin M.、Einhorn, Hillel J.(1992)。Order Effects in Belief Updating: The Belief-Adjustment Model。Cognitive Psychology，24(1)，1-55。  new window
27.Nisbett, R. E.、Zukier, H.、Lemley, R. E.(1981)。The Dilution Effect: Nondiagnostic Information Weakens the Implications of Diagnostic Information。Cognitive Psychology，13(2)，248-277。  new window
28.Pinsker, R.(2011)。Primacy or Recency? A Study of Order Effects When Nonprofessional Investors are Provided a Long Series of Disclosures。Behavioral Research in Accounting，23(1)，161-183。  new window
29.Rutledge, R. W.(1995)。The Ability to Moderate Recency Effects through Framing of Management Accounting Information。Journal of Managerial Issues，7(1)，27-40。  new window
30.Shelton, S. W.(1999)。The Effect of Experience on the Use of Irrelevant Evidence in Auditor Judgment。The Accounting Review，74(2)，217-224。  new window
31.Smith, B.(2009)。Ethical Ideology and Cultural Orientation: Understanding the Individualized Ethical Inclinations of Marketing Students。American Journal of Business Education，2(8)，27-36。  new window
32.Valentine, S. R.、Bateman, C. R.(2011)。The Impact of Ethical Ideologies, Moral Intensity, and Social Context on Sales-Based Ethical Reasoning。Journal of Business Ethics，102(1)，155-168。  new window
33.Waller, W. S.、Zimbelman, M. F.(2011)。A Cognitive Footprint in Archival Data: Generalizing the Dilution Effect from the Laboratory to Field Settings。Organizational Behavior and Human Decision Processes，91(2)，254-268。  new window
34.Wiltermuth, S. S.、Neale, M. A.(2011)。Too Much Information: The Perils of Nondiagnostic Information in Negotiations。Journal of Applied Psychology，96(1)，192-201。  new window
35.Wiegmann, A.、Okan, Y.、Nagel, J.、Mangold, S.(2012)。Order Effects in Moral Judgment。Philosophical Psychology，25(6)，813-836。  new window
36.Young, G. R.、Price, K. H.、Claybrook, C.(2001)。Small Group Predictions on an Uncertain Outcome: The Effect of Nondiagnostic Information。Theory and Decision，50(2)，149-167。  new window
37.Tansey, R.、Brown, G.、Hyman, M.、Dawson, L. E.(1994)。Personal Moral Philosophies and the Moral Judgment of Salespeople。The Journal of Personal Selling and Sales Management，14(1)，59-76。  new window
38.Trotman, K. T.、Wright, A.(2000)。Order Effect and Recency: Where Do We Go From Here。Accounting and Financial，40(2)，169-182。  new window
39.Tuttle, B.、Coller, M.、Burton, F. G.(1997)。An Examination of Market Efficiency: Information Order Effects in a Laboratory Market。Accounting, Organizations and Society，22(1)，89-103。  new window
40.Kleiser, S. B.、Sivadas, E.、Kellaris, J. J.、Dahlstrom, R. F.(2003)。Ethical ideologies: Efficient assessment and influence on ethical judgment of marketing practices。Psychology & Marketing，20(1)，1-21。  new window
41.Barnett, T.、Bass, K.、Brown, G.(1994)。Ethical ideology and ethical judgment regarding ethical issues in business。Journal of Business Ethics，13(6)，469-480。  new window
42.Sparks, J. R.、Hunt, S. D.(1998)。Marketing Researcher Ethical Sensitivity: Conceptualization, Measurement, and Exploratory Investigation。Journal of Marketing，62(2)，92-109。  new window
43.Forsyth, Donelson R.(1981)。Moral Judgment: The Influence of Ethical Ideology。Personality and Social Psychology Bulletin，7(2)，218-223。  new window
44.Schlenker, B. R.、Forsyth, D. R.(1977)。On the Ethics of Psychological Research。Journal of Experimental Social Psychology，13(4)，369-396。  new window
45.Asare, S.(1992)。The Auditor's Going-Concern Decision: Interaction of Task Variables and the Sequential Processing of Evidence。The Accounting Review，67(2)，379-393。  new window
46.Liyanarachchi, G. A.(2007)。Feasibility of Using Student Subjects in Accounting Experiments: A Review。Pacific Accounting Review，19(1)，47-67。  new window
47.Ashton, A.、Ashton, R.(1988)。Sequential Belief Revision in Auditing。The Accounting Review，63(4)，623-641。  new window
48.Pei, B. K. W.、Reckers, P. M. J.、Wyndelts, R. W.(1992)。Tax Professionals Belief Revision: The Effects of Information Presentation Sequence, Client Preference, and Domain Experience。Decision Sciences，23(1)，175-199。  new window
49.Ashton, R. H.、Kramer, S. L.(1980)。Students as surrogates in behavioral accounting research: Some evidence。Journal of Accounting Research，18(1)，1-15。  new window
50.Reidenbach, R. E.、Robin, D. P.(1990)。Toward the development of a multidimensional scale for improving evaluations of business ethics。Journal of Business Ethics，9(7/8)，639-653。  new window
51.Cohen, J. R.、Pant, L. W.、Sharp, D. J.(1996)。Measuring the Ethical Awareness and Ethical Orientation of Canadian Auditors。Behavioral Research in Accounting，15(8)，98-119。  new window
52.Tversky, Amos(1977)。Features of similarity。Psychological Review，84(4)，327-352。  new window
53.Forsyth, D. R.(1980)。A taxonomy of ethical ideologies。Journal of Personality and Social Psychology，39(1)，175-184。  new window
54.Forsyth, D. R.、Nye, J. L.、Kelley, K.(1988)。Idealism, Relativism, and the Ethic of Caring。The Journal of Psychology，122(3)，243-248。  new window
55.Hoffman, V. B.、Patton, J. M.(1997)。Accountability, the Dilution Effect, and Conservatism in Auditors’ Fraud Judgments。Journal of Accounting Research，35(2)，227-237。  new window
56.Kennedy, J.(1993)。Debiasing Audit Judgment with Accountability: A Framework and Experimental Results。Journal of Accounting Research，31(2)，231-245。  new window
57.劉立倫(19960700)。判斷行為稀釋效果之研究。Proceedings of the National Science Council. Part C, Humanities and Social Sciences，6(2)，353-364。  new window
58.Libby, Robert、Bloomfield, Robert、Nelson, Mark W.(2002)。Experimental Research in Financial Accounting。Accounting, Organizations, and Society，27(8)，775-810。  new window
59.Forsyth, D. R.(1985)。Individual Differences in Information Processing During Moral Judgment。Journal of Personality and Social Psychology，49(1)，264-272。  new window
60.Hunt, Shelby D.、Vitell, Scott J.(1986)。A general theory of marketing ethics。Journal of Macromarketing，6(1)，5-16。  new window
61.顏信輝、簡穗(20040100)。我國會計人員道德發展之探討：科系、年級、性別與事務所工作經驗之影響。會計評論，38，1-29。new window  延伸查詢new window
學位論文
1.吳鈴甄(2004)。盈餘管理道德判斷心理因素之研究(碩士論文)。淡江大學。  延伸查詢new window
2.楊惠敏(2004)。影響內線交易道德判斷心理因素之研究(碩士論文)。淡江大學。  延伸查詢new window
3.劉醇宏(2008)。非診斷資訊對銀行不動產授信判斷影響之研究(碩士論文)。中原大學。  延伸查詢new window
4.涂宗銑(2002)。解釋責任與解釋對象之態度對審計判斷之影響--稀釋效果之測試(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.Bonner, S. E.(2008)。Judgment and Decision Making in Accounting。Upper Saddle River, NJ：Prentice Hall。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關博士論文
 
無相關書籍
 
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：730（臺灣：728，外國：2） ／ 本年度總使用人次：1541412 ／ 訪客人次（自102年09月）：67338884
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上