本研究的主要目的是探討會計師事務所審計人員對衍生性金融商品(DFI)的財務報導與查核能力，並分析可能影響此項能力的因素。另一目的則是希望探討審計人員對財務會計準則公報第二十七號的意見及看法，以及對這號公報的瞭解程度。本研究以問卷為蒐集資料的工具，在139份回收的問卷中，只有24位審計人員不知道什麼是DFI，約有九成的審計人員認為查核含有從事DFI交易公司之財務報表之審體審計風險較沒有從事此類交易的公司高。造成審計人員對DFI財務報導的認知程度差異的原因，經統計檢定後，有下列幾項： （1） 審計人員在事務所擔任的職位， （2） 審計人員認定衍生性金融商品的能力，以及 （3） 審計人員是否曾經查過衍生性金融商品。 造成審計人員對DFI財務報導查核能力差異的原因經統計檢定後，有下 列幾項： （1） 事務所的規模， （2） 審計人員之最高學歷， （3） 審計人員是否已取得會計師資格， （4） 審計人員在事務所擔任的職位， （5） 審計人員認定衍生性金融商品的能力， （6） 審計人員對衍生性金融商品的熟悉程度，以及 （7） 審計人員是否曾經查過衍生性金融商品。 審計人員是否曾查核過DFI並不會影響其對第二十七號公報的熟悉程度。此外，約三成的審計人員認為「各類商品之財務風險」與「商品之公平市價」是其依照此號公報查核DFI時最難決定之項目。至於審計人員如何驗證客戶在財務報表上所揭露關於DFI的公平價值，約各有三成的審計人員取得之方式為「採用公開市場之成交價」、「向銀行詢價」。 值得注意的是，在瞭解第二十七號公報的審計人員當中，只有約半數認為依照第二十七號公報揭露DFI，能幫助閱表者評估風險；同樣地，也只有半數的審計人員認為第二十七號公報能對他們在查核DFI時提供更明確的指引。審計人員是否曾經查核過DFI不會影響他們對這兩個問題的看法。 / In this study, the author investigated the degree of auditors' cognition and audit ability on derivative financial instruments (DFI) in Taiwan and he studied some factors that might affect these abilities. Besides, the author also investigated auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC. The author used questionnaire as a tool in gathering data. Factors that might affect auditors' cognition of DFI are as follows: (1) The current job position of auditors. (2) The auditors' abilities to recognize DFI. (3) The auditors' experiences of auditing DFI. Factors that might affect auditors' audit ability of DFI are as follows: (1) Firm size. (2) The highest education auditors received. (3) Whether they have got CPA license. (4) The current job position of auditors. (5) The auditors' abilities to recognize DFI. (6) The auditors' experiences of auditing DFI. (7) The extent of auditors' familiarity toward DFI. Auditors' opinions of Statement of Financial Accounting Standard No. 27 in ROC can be concluded as follows: (1) Only half of the auditors who understand this statement think it can help them to audit DFI related disclosures. (2) Whether auditors have audited DFI doesn't affect the extent of auditors' familiarity toward DFI. (3) "Financial risk" and " fair value of DFI" are two of the most difficult items to decide when auditors audit DFI.

台灣五大會計師事務所審計部門的從業人員長久以來一直是女性多於男性，每年新進的人員亦以女性居多，然而在高階職位上卻是男性遠多於女性。換言之，若女性審計人員在事務所裡沒有遭受任何升遷上的障礙，以每年新進人員女性多於男性的情況比例計算，在高階職位上女性的人數亦應多於男性，然而真實的情況卻正好相反。故本研究參考之前研究者的研究發現，彙總出台灣五大會計師事務所女性審計人員可能面臨到的升遷障礙，包括性別歧視、性騷擾、家庭與工作衝突和缺乏良師益友（mentor）等，以問卷調查方式蒐集實證資料，並進行統計分析。另外，本研究詢問研究對象所知的審計人員離職原因以及五大會計師事務所現行的工作場所家庭政策，以了解男性與女性審計人員在離職原因上有無差異和事務所提供的家庭福利政策，得到的結果如下： 1.性別歧視：不管從性別、職位和事務所別的角度來看，受試者均趨向於不同意女性審計人員遭受到性別歧視；而在參加選修課程與社交活動的情形上，男性與女性亦沒有顯著的差異。 2.性騷擾：曾經遭受性騷擾的受試者雖然皆為女性，然而僅有12位，比例為8.43%，比之前的研究低許多。 3.工作與家庭衝突：已婚女性比已婚男性感受到較大的衝突程度，而且家中若有生活無法自理、需要特別照顧的家人或小孩的女性，其衝突程度會比沒有需要特別照顧的家人或小孩的女性來得高。反觀已婚的男性受試者，不管家中有無需要特別照顧的家人或小孩，其工作與家庭衝突的程度並沒有顯著的差異。 4.女性缺乏mentor：女性擁有mentor的比例與男性相同；相同職位的男性與女性擁有mentor的比例亦相似。而且深入分析後發現，女性與男性的mentor，在職位上的差異不大，且擁有mentor的女性受試者，對mentor所能提供協助的同意程度，與男性受試者差異不大。 5.離職原因：女性因為「結婚生子」而離職排名第4，為其主要離職原因，男性則否。衡量性別歧視的「升遷機會受限」，則非男女審計人員的主要離職原因。 6.工作場所家庭政策：五大會計師事務所皆有提供產假與留職停薪這兩項福利政策，然而，較具彈性的「半職（part-time）」只有兩個事務所提供；「彈性上班時間」只有一個事務所提供，顯示目前五大事務所的工作場所家庭政策仍不夠多元。 綜上所述，本研究所探討的四個女性升遷障礙：性別歧視、性騷擾、工作與家庭衝突和缺乏mentor等，僅有工作與家庭衝突得到支持。因此在沒有進一步地證據支持另外三項升遷障礙前，工作與家庭衝突似乎是目前五大會計師事務所女性審計人員所共同面臨到的升遷問題，故會計師事務所管理當局應提供更多元的工作場所家庭政策，以降低女性審計人員的工作與家庭衝突。

The accounting profession continually has problems with hiring and keeping qualified staff; and many accounting scandals have shown a lack of ethical behavior on the part of Certified Public Accountants (CPA). This suggest a misfit between those in the profession and the ethics that the profession strives towards. Research has shown that the congruity of personal values with organizational values, person-organization fit (P-O fit), is an important factor in the hiring, socialization, and retention of employees. In addition, ethical behavior has been found related to P-O fit. Accounting educators have been called upon to address these problems by inculcating accounting students with the values of the accounting profession. This research firstly reports on the results of a comparison of the personal values of upper level accounting students in Georgia with the personal values of CPA leaders in Georgia. Personal value priorities were measured with the Rokeach Value Survey (RVS). The findings indicated that these samples of Georgia CPA leaders (N = 193) and accounting students (N = 516) significantly differed in the priority given to 24 of the 36 (66.7%) RVS values. This result suggests a lack of P-O fit between accounting students and the accounting profession. Secondly, this research reports on the effectiveness of two education interventions designed to improve the P-O fit of accounting students: a Curriculum Modification Intervention and a Value Self-Confrontation (VSC) Intervention. These education interventions were delivered online as part of the content of two distance learning classes on accounting ethics. The curriculum of both classes were augmented with content aimed at increasing the priority given to the value of courageous. The two classes were designated as either Group 1 or Group 2. Group 1 received only the Curriculum Modification Intervention. Group 2 received both the Curriculum Modification Intervention and the VSC Intervention, which was targeted at increasing the priority given to the four values of capable, courageous. honest, and responsible—values related to the Code of Professional Conduct and Bylaws (2012) of the American Institute of Certified Public Accountants. The results indicated that Group 1, from the beginning to the end of class (short-term value change), did not increase the priority given to courageous. Thus, the stand-alone Curriculum Modification Intervention did not result in the desired effect. Group 2, on the other hand, did increase the short-term priority given to all four of the targeted values. Moreover, Group 2 increased the long-term priority given to two of the four targeted values: capable and courageous. The higher priority given to these values at the end of class persisted for 15-16 weeks. The effect sizes indicated practical significance. These results suggest that the VSC Intervention was effective at inducing both short-term and long-term value change in the priority given to values of importance to the ethics of the accounting profession. These findings have implications for CPA firms, specifically with regard to hiring ethically “fitting” staff and fostering an ethical culture in accounting firms. The results of this research also provide input that may be helpful in improving accounting pedagogy, especially the pedagogy of accounting ethics education and distance education. Key words: person-organization fit, P-O fit, CPA firm turnover, personal values, value change, value self-confrontation, VSC, Rokeach Value Survey, RVS, Certified Public Accountant, CPA, ethics education, accounting students, online education, distance learning. / Business Management / D.B.L.