本研究有助於洞察臺灣審計人員在執行查核案件時所面臨的道德挑戰，研究包含兩個主要部分：首先，透過實驗方式評估受試者在審計情境下的道德推理水平；結果發現，臺灣的會計系學生之道德推理水平與美國學生是相似的，而臺灣的審計人員之道德推理水平則低於臺灣學生。這項調查結果引發我們更進一步的研究動機，本研究訪談臺灣23位具有豐富經驗的審計人員，以探索他們在執行審計案件時主要的道德挑戰為何？訪談結果顯示，臺灣審計人員認為他們的主要義務，是服務投資人和資本市場，他們試圖認真履行自己的專業責任，但他們面對各種挑戰，包括有限的人力和時間、沒有足夠的權威指導，及客戶屬性和行動的影響。 This study contributes insights into the ethical challenges that Taiwanese auditors face when conducting audit engagements. The study contains two main components. First, an experiment is used to assess the subjects' level of ethical reasoning in audit-specific contexts. It finds the ethical reasoning level of Taiwanese accounting students to be similar to that of their U.S. counterparts, whereas that of Taiwanese auditors is below that of the Taiwanese students. This set of findings, in turn, gives impetus to interviews with 23 experienced auditors to unearth the major ethical challenges that they have to contend with in audit engagements. The interviews suggest that Taiwanese auditors consider their primary professional obligation to be serving investors and the capital markets, and they seek to be conscientious in discharging this professional responsibility. But in doing so, they face a variety of challenges that range from limited personnel and time, to insufficient authoritative guidance, to client attributes and actions.
Journal of Contemporary Accounting(當代會計),Special Issue, Vol.11, pp.257-300