The Influence of Locus of Control on Budget Emphasis and Earnings Manipulation

• Main Author: 劉佑慈
• Other Authors: 鄭國枝
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/w8nrh3

碩士 === 國立彰化師範大學 === 會計學系 === 107 === The purpose of this study is to explore the relationship between budgetary emphasis, earnings manipulation, and locus of ontrol. Compared with the previous literature, this study explores the impact of manager’s locus of ontrol on budgetary emphasis and earnings manipulation, and uses psychology-related theories to complement the gaps in past budget emphasis and earnings manipulation literature. The research method of this study is to understand how manager’s locus of control affect budget emphasis and earnings manipulation. This study is based on the mediation model and the adjustment model. In this study, the relationship among the three variables was measured by wheather the locus of ontrol as the antecedent variable or the adjustment variable. The research method is to distribute questionnaires to 200 subjects, one for each, who are managers of companies from the middle of Taiwan. Then collected 65 valid samples are then analyzed using regression analysis and hypothesis testing. The empirical results of this study show that locus of control do not directly affect the earnings manipulation. The locus of control have a significant impact on earnings manipulation through budgetary emphasis, the full mediation effect hypothesis was established. However, the moderating effect is not significant, so the locus of control moderating effect hypothesis is not established. Finally, this study proposes management implications and recommendations based on research findings.