本研究係針對會計師及會計系學生之不當學習行為是否會影響其日後對一般工作不道德行為與審計專業不道德行為之認知與意圖進行探討，並試圖瞭解兩者形成從事審計專業不道德行為意圖之考慮因素。 本研究係以問卷方式蒐集資料，其中，會計師樣本係從台北市會計師公會登錄之會計師進行隨機選取，學生樣本則係從北部四所大學會計系四年級學生為對象進行問卷調查。研究結果顯示： 一、 會計師相對於會計系學生而言，較能確定不會從事審計不道德行為，且對於不當學習行為之認知亦較學生嚴重。 二、 會計師與會計系學生若認為他人亦有從事審計不道德行為之意圖時，就愈有可能從事該審計不道德行為；且不論是會計師或是會計系學生，曾經做過愈多不當學習行為者，就愈可能存有從事審計不道德行為之意圖。 三、 對於不當學習行為認知愈不嚴重之會計師，對於一般工作不道德行為之認知亦愈不嚴重；而對不當學習行為的認知愈不嚴重之會計系學生，對於一般工作不道德行為或是對審計專業不道德行為之認知亦愈不嚴重。 / This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing. The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows: 1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students. 2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing. 3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously.

Business Management / D. B. L.