| Summary: | 碩士 === 靜宜大學 === 管理碩士在職專班 === 98 === As accounting scandals continued to occur, those companies created and announced unreal earnings performances. Even more, this event has harmed the world’s finance and economics, investors and the public lost their confidence in enterprise trust trait, financial statement, and doubted the accountants and auditors about their professional ethics seriously. More face to inquire into profession to conduct trial jointly a personnel by behavior to why will have the surplus management the tendency in the home mostly the discussion the profession conducts trial jointly audits quality, characteristics of auditor , independence , accounting professional ethics and role conflict. In the business ethical issues , the role conflict and work value of accountants just start still immaturity. In order to urge social populace and government accountants faces up to important of the business ethics Quasi- this, the purpose of this research draws up enterprise ethics, the role conflict, the work values for the point of departure, trying to inquire into the surplus management tendency that the enterprise, and the role conflict''s influence toward above relation.
According to the response from accountants and auditors, total returned questionnaires are 179 in used. The regression analysis and path analysis are used to evaluate the relationship between business ethics and earning management. The empirical results are as follow: The enterprise will take the business ethics to be able to reduce affairs accountant’s role conflict effectively and to gain the consistent work values with the affairs accountant, enterprise can reduce the earning management behavior through lessen accounts role conflict.
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