台灣近年來頻頻傳出情節重大之財務掏空案，企業經營者、會計師及審計從業人員的倫理道德倍受爭議，其行為後果影響甚鉅，不容小噱。經濟環境變遷快速，商業犯罪手法不斷翻新，早已非法律規範所能及上。歷經紛紛擾擾的財務弊案後，於民國96年12月26日經總統公布會計師法修正案通過，期使建構一個公平、合理、可長久發展之會計師執業環境，使事務所得以健全經營、提升簽證品質以因應國際競爭，期從會計師執業環境改善、會計師自律及主管機關監理等三個構面，全面提升會計師專業功能，重建投資大眾對會計師之信賴。
本研究主要將探討的是會計師事務所的審計從業人員在執行倫理決策時，其人格特質、組織信任、倫理行為態度、倫理行為主觀性規範及道德判斷，對其倫理行為決策意向的影響。為了方便資料之調查工作，本研究採用便利抽樣法，於台灣會計師事務所中以非隨機方式發放問卷，總計發出300份問卷，回收之有效樣本有217份(回收率72％)，以此樣本進行分析。
對於理論架構與假設之驗證，本研究利用迴歸分析來驗證人格特質、組織信任、倫理行為態度、倫理行為主觀性規範、道德判斷與倫理行為決策意向之因果關係。
根據本研究統計分析之驗證結果，歸納下列結論：
一、會計師事務所的審計從業人員之人格特質之差異將會對其倫理行為態度造成影響。
二、會計師事務所的審計從業人員之組織信任之差異將會對其倫理行為主觀性規範造成影響。
三、會計師事務所的審計從業人員之倫理行為態度及倫理行為主觀性規範之差異將會對其道德判斷造成影響。
四、會計師事務所的審計從業人員之道德判斷之差異將會對其倫理行為決策意向造成影響。
五、會計師事務所的審計從業人員之倫理行為態度及倫理行為主觀性規範分別透過其道德判斷會對其倫理行為決策意向造成影響。

In recent years, there have been frequent reports on major financial embezzlements in Taiwan. Controversial issues arise from ethical virtues of corporate managers, accountants and audit practitioners and the serious consequences caused by their conducts, should not be overlooked. The rapid changes from the economic environment and the constant renovation in commercial crimes have already negated compliance with the legal regulations. After experiencing the turmoil of financial scandals, the President promulgated the adaption of the Amendment to Certified Public Accountants Law on Dec. 26, 2007. The objective of the law is to build an accountant practice environment with justice, rationalization and sustainable development, providing accounting firms with a sound management and improving attestation quality in response to international competitiveness. Furthermore, through improving these three aspects in accountant practice environment, self-discipline for the accountants, and supervision from authorities, the law shall enhance the overall professional competency in accountants and rebuild the confidence in accountants from the public investors.

The objective of the study is to discuss the personal traits, organizational trust, ethical conduct and attitude, subject norm of ethical behaviors and moral judgment of the auditing practitioners from the accounting firms, which influences on the ethical behaviors and decision intentions when implementing ethical decision-making. To facilitate the survey work on the data, the study conducted the convenience sampling, in which a total of 300 nonrandom questionnaires were issued to the accounting firms in Taiwan and 217 effective questionnaires were recovered (recovery rate was 72%). An analysis was conducted based on the sampling.

For the verification of the theoretical framework and the hypothesis, the study conducted the regression analysis to verify the casual relationship among personal traits, organizational trust, ethical conduct and attitude, subject norm of ethical behaviors and moral judgment of the auditing practitioners from the accounting firms, which influences on the ethical behaviors and decision intentions. The following conclusions were drawn based on the statistical analysis result of the study:

1. The differences in the personal traits of auditing practitioners from the accounting firms will cause an impact on the ethical conduct and attitude.

2. The differences in the organizational trust of auditing practitioners from the accounting firms will cause an impact on the subject norm of ethical conduct.

3. The differences in the ethical conduct and attitude and subject norm of ethical conduct of auditing practitioners from the accounting firms will cause an impact on the moral judgment.

4. The differences in the moral judgment of auditing practitioners from the accounting firms will cause an impact on the ethical behavior and decision intentions.

5. The moral judgment based on ethical conduct and attitude, and subject norm of ethical conduct of auditing practitioners from the accounting firms, will respectively cause impacts on the ethical behavior and decision intentions.

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