| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 105 === In recent decades, the accounting scandal has made the issue of earnings management
gradually important. In the past, the researchers often use discretionary accruals as earning management indicator, and rather than explore the psychological factors of earnings management intention. This study is based on the theory of planned behavior(TPB) proposed by Ajzen (1985), and combines the moral orientation and organizational commitment to explore the earnings management intention of managers.The sample is taken from the managers in Taiwan, and 108 valid questionnaires were collected. After recovering the questionnaire, The Structural Equation Modeling (SEM) is utilized to analyze the hypotheses of this research. The results are as follows:
(1) The managers’ “the attitude toward the earnings management” has positive significant influence on the “intention of the earnings management”.
(2) The managers’ “subjective norm of earnings management” has no significant influence on the “intention of the earning management”.
(3) The managers’ “perceived behavior control of earnings management” has positive significant influence on the “intention of the earning management”.
(4) The managers’ “idealism orientation” has no significant effect on the intention of the earnings management”.
(5) The managers’ “relativism orientation” has positive significant influence on the “intention of the earnings management”.
(6) The managers’ “organization commitment” has no significant influence on the “intention of the earnings management”.
In conclusion, it indicates that managers have more positive attitude toward earning management or have more chance and resource to engage in earning management ,and more relativistic orientation, managers have the stronger intention to earning management. The dimension of attitude toward the earnings management is the main factor to affect earning management intention, followed by perceived behavioral control of earnings management and relativistic orientation.
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