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Based on Ajzen (1985) Theory of Planned Behavior (TPB) and the concept of agency theory as well as moral development, this study proposes a behavioral intention model consisting of agency situation, moral development, and the three dimensions of TPB, including attitude toward the behavior, subjective norm, and perceived behavioral control. This study decomposes the above three factors into multi-dimensions in examining accountants’ behaviors with regard to earnings management, moral development, and agency problem conditions to provide a comprehensive understanding of the behavioral intentions of earnings management. The main results of this study indicate that the “attitude” dimension is the only significant variable of TPB that explains the earnings management intention of accounting practitioners. Further analysis also suggests that the accounting practitioners’ “attitude” could be more effectively influenced through inculcation of the concept of “altruism”. In addition, the behavioral intention of accounting practitioners engaged in earnings management is significantly affected by agency situation and moral development. We find significant interaction between the two variables.

This paper reports the result of a teaching experiment in an attempt to assess the effect of a teaching method on accounting students' communication apprehension. One hundred and fifty-three accounting majors from a university participated in this study. In the experimental group, subjects were treated the modified controversial-issues teaching method, while the control group subjects received only the traditional teaching method. A pre-test and post-test experimental design was used to explore the effect of this teaching approach on accounting students' communication apprehension. All of the results of t-test, ANCOVA, and regression analysis supported that the modified controversial-issues approach significantly reduced both accounting students' writing and oral communication apprehension a semester later. Limitations and suggestions for future research were offered.

This study examines whether earnings management motives affect the association between asset write-offs and discretionary accruals for firms adopting Statement of Financial Accounting Standards No. 35 early versus late. The results document that early adopters (i.e., firms elected implementation of the pronouncement in 2004) with greater demands for earnings management (taking a \"big bath\") tend to engage in earnings manipulation by the magnitude of asset write-offs and discretionary accruals. Conversely, on-time adopters (i.e., firms adopting the provisions in 2005) have a higher propensity to reduce reported income by recording a greater magnitude of asset write-offs as well as a smaller amount of discretionary accruals, regardless of the degree of demands for earning management. Taken together, the results suggest that discretionary accruals are taken concurrently with asset write-offs to manage earnings downward, and that their magnitudes are determined jointly.

A recent report on management education in Taiwan indicates that one of the problems facing the field of accounting education is the poor performance of accounting students in interpersonal communication. In particular, this problem seems most prevalent in accounting majors (Management Education Report, 1998). This study examines the level of communication apprehension in accounting majors and compares it with the levels in students of two other business majors, business administration and information management. The results, based on the response of 1,806 management school students from nine universities across Taiwan, show that accounting majors have higher oral (not written) communication apprehension than business administration majors at the freshman level, but there is no significant difference at the senior level. The evidence seems to support the notion that students self-select among various business majors based on their confidence in oral communication. In addition, accounting education tends to reduce, not aggravate, students' oral communication apprehension. Gender differences were found only for oral communication apprehension, with females reporting higher apprehension, especially in meeting and public speaking domains. Finally, the level of written and oral communication apprehension exhibits a decreasing tendency from freshmen to seniors, but it cannot be attributed to students' ages. Participation in extracurricular activities and apposite teaching methods might reduce students' communication apprehension. Implications of these findings are discussed.

本文以Ajzen (1985)提出之計畫行為理論(TPB)為研究架構，整合個人道德發展程度，考量於不同代理情境下，提出包括「態度」、「主觀規範」與「知覺行為控制」三構面的會計人員從事盈餘管理之行為意圖模式。本研究並將TPB三構面進行解構，連結盈餘管理、道德發展及代理情境進行探討，可更完整捕捉會計人員進行盈餘管理之行為意圖。研究發現計畫行為理論中僅有「態度」構面對會計人員之盈餘管理意圖具有顯著之解釋力，進一步分析顯示「利他性」之觀念灌輸最具有影響會計人員態度之能力；此外，代理情境與道德發展此二變數均會顯著影響我國會計人員從事盈餘管理之行為意圖，而且此二變數對盈餘管理意圖亦具顯著之交互作用。

提升會計系學生溝通能力是會計實務與學術界共同之目標，過去文獻指出降低溝通憂懼為提升溝通績效之必要條件，因此會計教師如何設計有助降低學生溝通憂懼之教學方法，與會計教育之品質直接攸關。本研究報導改良式結構性爭論教學法於管理會計教學上之應用，並實證探討此種教學方法對減緩會計學生溝通憂懼之效果，本研究以北部某校153位會計系學生為受試者進行實驗，區分實驗組與控制組並採前測與後測之實驗設計，探討於管理會計之教學採改良式結構性爭論法對學生溝通憂懼之影響：研究結果發現不論透過t檢定、共變數分析或是迴歸分析，均支持在經過一個學期之改良式結構性爭論法教學後，實驗組學生不論在口頭或是書寫溝通憂懼之降低程度上，均顯著大淤控制組之學生，故改良式結構性爭論法為有助降低學生溝通憂懼之會計教學方法。本研究亦討論研究限制並提出未來研究之建議。

This study examines whether earnings management motives affect the association between asset write-offs and discretionary accruals for firms adopting Statement of Financial Accounting Standards No. 35 early versus late. The results document that early adopters (i.e.， firms elected implementation of the pronouncement in 2004) with greater demands for earnings management (taking a \"big bath\") tend to engage in earnings manipulation by the magnitude of asset write-offs and discretionary accruals. Conversely， on-time adopters (i.e.， firms adopting the provisions in 2005) have a higher propensity to reduce reported income by recording a greater magnitude of asset write-offs as well as a smaller amount of discretionary accruals， regardless of the degree of demands for earning management. Taken together， the results suggest that discretionary accruals are taken concurrently with asset write-offs to manage earnings downward， and that their magnitudes are determined jointly.