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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

1

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

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

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

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

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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

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. 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