| Summary: | 碩士 === 淡江大學 === 會計學系碩士班 === 98 === In the past, most earnings management researches are conducted from corporational level. However, this study tries to investigate earnings management intention from individual psychology perspective instead. The major purpose of the study is to explore possible determinant factors of the accountant’s behavior intention of earnings management based on the theory of planned behavior ( Ajzen, 1985) and ethical decision-making process (Rest, 1986). The SEM model is employed to examine our hypotheses using questionnaires from 322 EMBA students. The findings of this research are as follows: Firstly, the higher perceived importance of an ethical issue, the easier un ethical judgment is made. Then the implementaiton of earnings management intention is lower accordingly. Secondly, attitude and subjective norm prominently influence earnings management intention; the beliefs prominently influence attitude, subjective norm, and perceived behavioral control. Finally, significant relationships exist between attitudes and subjective norm.
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