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

Abstract

本研究整合兩項人類處理資訊之認知特性（順序效應與稀釋效果），探討道德意識（理想主義與相對主義）對盈餘管理道德判斷之影響及可能之交互作用。根據國內7所大學191位會計系大學部高年級學生與碩士研究生之有效樣本分析，實證結果發現，高理想主義者比低理想主義者，對資產減損決策之道德判斷，具有更嚴厲之標準；然而，高、低相對主義之道德判斷則未見顯著差異。此外，受試者呈現顯著之順序效應：當資訊陳述以先有利後不利之順序出現，受試者道德判斷之信念調整，將較資訊以先不利後有利之順序出現者，形成往更具有道德疑慮方向之信念調整。研究亦支持道德判斷之稀釋效果：相對於僅包含診斷力資訊組，混合資訊組（同時包括診斷與非診斷資訊）之道德判斷將較為不極端。最後，本研究發現兩項認知特性間具有顯著之交互作用，惟認知特性與道德意識對道德判斷之影響，並未出現交互作用。

This research integrates two types of human information processing cognition (order effect and dilution effect) to investigate ethical ideologies (idealism and relativism) and their interactive influence on earnings management moral judgment. An analysis of 191 accounting students from seven universities in Taiwan showed that idealists have higher moral standards than non-idealists in asset impairment decision; however, relativist and non-relativist did not show any significant differences. Furthermore, both the influence of recency effect and dilution effect on moral judgment were supported. Finally, this research found that the significant interactive effect between the order and dilution effect; nevertheless, there was no interactive effect between cognition variables and ethical ideology on moral judgment.