本研究計畫欲探討主管對部屬之認知信任、主管與部屬之權力距離，以及不當督導之關係。本研究假設主管對部屬之認知信任與不當督導有負向關係。此外，主管之權力距離會調節前述關係，造成低權力距離主管前述的負向關係較強。而部屬之權力距離則調節不當督導與情緒耗竭之正向關係，造成低權力距離部屬此正向關係較強。本研究採用兩階段之主管與部屬對偶問卷設計，共收集 285 份有效資料，並以多元迴歸分析進行假設檢驗。研究結果顯示，主管的認知信任與部屬所知覺的不當督導行為有顯著的負向關聯性，且不當督導行為會完全中介認知信任與部屬情緒耗竭之間的關係，但部屬及主管的權力距離，均未對上述關係有顯著的調節效果。此外，本研究的補充分析也發現，主管的認知信任會完全中介主管情感信任與不當督導行為之間的關係，顯示認知信任對不當督導行為具有關鍵性的影響。 This study intends to address the research calls in the abusive supervision literature by examining a supervisor-related antecedent of abusive supervision and the boundary conditions that may moderate the relationship between the antecedent and consequence of abusive supervision. Specifically, the study investigates the following three hypotheses: first, whether supervisors’ cognitive trust in subordinates negatively relates to abusive supervision; second, whether such relationships will be moderated by supervisors’ power distances, such that the above negative relationship is stronger for low power distance supervisors; and third, whether subordinates’ power distances will moderate the positive relationship between abusive supervision and emotional exhaustion. 285 dyadic survey packages were collected from two time points. The results of hierarchical linear regression were used to analyze proposed hypotheses. I found that supervisors’ cognitive trust in subordinates relates negatively to subordinates’ emotional exhaustion, and this relationship was fully mediated by cognitive trust. However, I did not find the moderation effects, neither supervisors’ nor subordinates’ power distances. The additional analysis showed that cognitive trust fully mediated the relationship between supervisors’ affective trust and abusive supervision. This study indicated the important role of cognitive trust in abusive supervision.