| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 97 === Recently, it happened much severely unethical behavior by employee like Enron and Rebra etcetera. These events will not only destroyed the enterprise itself, but also punished by public. Moreover, it brought important on ethical issue and employees’ unethical behavior by people. Because financial statements audit by CPA firms are used by government, bank and investor, unethical behavior by auditors will not only injure CPA firms’ performance and reputation, but also affect user’s decision. Because the aspect that influenced by auditor’s unethical are extensive, we should place importance on and prevent it. Relevant research reveal ethical climate of organization affect unethical behavior, and the different organizational characteristics will mold the different type ethical climate. So as to prevent unethical behavior of auditors. It is worth to study the relationship among organizational characteristics, ethical climate and unethical behavior.
The present study adopts the investigation method of the questionnaire. According to the response from 189 auditors employed by CPA firms in Taiwan, the result of the present study were going through statistic analysis to test various hypotheses. The finding of present study are as follow:
1. The CPA firms in Taiwan were strongly related to both efficient and Rule & law climate types.
2.There were significant difference in the perception of ethical climate and unethical behavior based upon organizational characteristics, especially in the rule & law ethical climate .
3.The ethical climate types significantly affected unethical behavior. The caring and social responsibility climate types positively related to ethical behavior; the self-interest climate type negatively related to ethical behavior.
|
|---|
