The Relationship among Organizational Commitment, Professional Commitment and the Intention of Earnings Management.
碩士 === 淡江大學 === 會計學系碩士班 === 101 === An increasing number of reported financial statement fraud and related audit failures not only have caused big losses to some high profile companies, but also have eroded public confidence in the accounting profession. The purpose of this study is to explore the r...
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2013
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| Online Access: | http://ndltd.ncl.edu.tw/handle/25917968038774914828 |
| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 101 === An increasing number of reported financial statement fraud and related audit failures not only have caused big losses to some high profile companies, but also have eroded public confidence in the accounting profession. The purpose of this study is to explore the relationship among accounting firm''s auditors’ organization commitment, professional commitment and the intention of earnings management. Structural equation modeling (SEM) is employed to investigate this relationship. Our empirical results indicate that normative organization commitment is significant positively related to professional commitment; professional commitment is significant positively related to affective and continuance organizational commitment. In addition, affective and continuance organizational commitment are significant negatively related to intention of earnings management; professional commitment is negatively related to intention of earnings management.
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