

盈餘管理之行為意圖:代理情境、道德發展與計畫行為理論之解釋
134
理
,
1
卷
1
期:
143-165
。
(Yen, Sin-Hui, and Shen, Yao-Tsu. 2004. The influence
of moral philosophy and obedience pressure on ethical judgment of accountants.
Journal of Innovation and Management
, 1 (1): 143-165.)
顏信輝與曹嘉玲,
2009
,資產減損與裁決性應計項目之關聯性,
臺大管理論叢
,
19
卷
2
期:
165-194
。
(Yen, Sin-Hui, and Chao, Chia-Ling. 2009. Asset write-offs and
discretionary accruals.
NTU Management Review
, 19 (2): 165-194.)
顏信輝與陳慧玲,
2014
,道德意識、稀釋效果與順序效應對道德判斷之影響:以盈餘
管理議題為例,
管理與系統
,
21
卷
2
期:
295-328
。
(Yen, Sin-Hui, and Chen,
Hui-Ling. 2014. The influence of ethical ideology, dilution effect and order effect
on moral judgment: An experimental study of earnings management.
Journal of
Management & Systems
, 21 (2): 295-328.)
顏信輝與楊淑玲,
2004
,會計實務與學習行為道德態度之探討,
會計與公司治理
,
1
卷
1
期:
47-71
。
(Yen, Sin-Hui, and Yang, Shu-Ling. 2004. The study of ethical
attitudes of accounting practice and academic behavior.
Journal of Accounting
and Corporate Governance
, 1 (1): 47-71.)
顏信輝與簡穗,
2004
,我國會計人員道德發展之探討:科系、年級、性別與事務所工
作經驗之影響,
會計評論
,
38
期:
1-29
。
(Yen, Sin-Hui, and Chien, Sui. 2004.
The effects of program majors, years at college, gender, and auditing experience
on accountants’ level of moral reasoning.
The International Journal of
Accounting Studies
, 38: 1-29.)
Ajzen, I. 1985. From intention to action: A theory of planned behavior. In Kuhl, J., and
Beckmann, J. (Eds.),
Action Control: From Cognition to Behavior
: 11-39. New
York, NY: Springer-Verlag. doi: 10.1007/978-3-642-69746-3_2
Ajzen, I., and Fishbein, M. 1975.
Belief, Attitude, Intention, and Behavior: An Introduction
to Theory and Research
. Boston, MA: Addison-Wesley Publishing.
. 1980.
Understanding Attitudes and Predicting Social Behavior
. Englewood
Cliffs, NJ: Prentice-Hall.
Booth, P., and Schulz, A. 2004. The impact of an ethical environment on managers’ project
evaluation judgments under agency problem conditions.
Accounting,
Organizations and Society
, 29 (5): 473-488. doi: 10.1016/S0361-3682(03)00012-6
Brugman, D., and Aleva, A. E. 2004. Developmental delay or regression in moral reasoning
by juvenile delinquents?.
Journal of Moral Education
, 33 (3): 321-338. doi:
10.1080/0305724042000733082
Caneghem, T. V. 2004. The impact of audit quality on earnings rounding-up behavior: Some