| Reference: | 中文部份
中央日報社論，「大學校園考試舞弊問題之探討」，中央日報，民國八十五年一月十五日，二版。
中華民國會計師公會全國聯合會，職業道德規範公報第一號-中華民國會計師職業道德規範，民國七十二年十月五日公佈。
----，職業道德規範公報第二號-誠實、公正及獨立性，民國七十三年十二月二十一日公佈。
----，職業道德規範公報第五號-保密，民國七十七年六月十六日公佈。
----，職業道德規範公報第七號-酬金與佣金，民國七十九年六月四日公佈。
朱寶珠，「我國大學會計教育現況研究」，國立台灣大學會計研究所未出版碩士論文，民國八十三年六月。
李志敏，「談學生作弊的原因與改善之道」，師說，96期，民國八十五年八月二十八日，頁22-23。
李建華，「會計教育之探討」，今日會計，43期，民國七十九年六月，頁45-55。
周玲臺，「他山之石 可以攻錯 改善會計教育品質之道」，會計研究月刊，88期，民國八十二年一月，頁58-62。
高博詮，「郭爾保道德認知發展論及其德育涵義」，國立台灣師範大學教育研究所未出版碩士論文，民國八十五年六月。
財團法人中華民國會計研究發展基金會審計準則委員會，審計準則公報第一號-一般公認審計準則總綱，民國八十六年九月三十日第三次修訂發佈。
----，審計準則公報第四號-查核之證據，民國七十四年十二月三十一日修訂發佈。
----，審計準則公報第八號-函證，民國七十五年三月十五日發佈。
----，審計準則公報第二十四號-重大性與查核風險，民國八十二年四月十三日發佈。
----，審計準則公報第二十九號-法令遵循之考量，民國八十五年六月二十五日發佈。
張劭勳、林秀娟，SPSS For Windows統計分析，松崗電腦圖書資料股份有限公司，民國八十八年三月。
崔仁慧，「談言教-以作弊和偷竊為例」，教育研究雙月刊，61期，民國八十七年六月，頁31-34。
陳依蘋，「會計教育2000年大趨勢」，會計研究月刊，101期，民國八十三年二月，頁24-29。
梁薰方，「時間預算壓力下，解釋責任、道德判斷與審計人員反功能行為關係之研究」，私立東吳大學會計研究所未出版碩士論文，民國八十四年六月。
會計研究月刊，「談我國大學會計教育理論與實務之結合」，會計研究月刊，69期，民國八十年六月，頁8-15。
蔡玉琴，「會計師職業行為規範之研究」，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。
龔百魁，「知識的殿堂裡少了什麼？」，會計研究月刊，9期，民國七十五年六月，頁83-86。
英文部份
Ahadiat, N., and K. J. Smith. (1994), "A Factor-Analytic Investigation of Employee Selection Factors of Significance to Recruiters of Entry-Level Accountants.", Issues in Accounting Education, Vol.9, Spring, pp.59-79.
Ajzen, I. (1988), "From Intentions to Actions.", Attitudes, Personality and Behavior., Chicago, IL: The Dorsey Press.
Ameen, C. Elsie, Daryl M. Guffey and Jeffrey J. McMillan. (1996), "Accounting Students` Perceptions of Questionable Academic Practices and Factors Affecting Their Propensity to Cheat.", Accounting Education, Vol.5, No.3, pp.191-205.
Arnold, D., and L. Ponemon. (1991), "Internal Auditors` Perceptions of Whistle-Blowing and The Influence of Moral Reasoning: An Experiment.", Auditing: A Journal of Practice and Theory, pp.1-15.
Barnett, D. C. and J. C. Dalton. (1981), "Why College Student Cheat.", Journal of College Student Personnel, November, pp.545-551.
Bernardi, R. (1991), "Fraud Detection: An Experiment Testing Differences in Perceived Client Integrity and Competence, Individual Auditor Cognitive Style and Experience, and Accounting Firms.", Unpublished Doctoral Dissertation, Union College, Schenectady, NY.
Bunn, D. N., S. B. Caudill and D. M. Gropper. (1992), "Crime in The Classroom: An Economic Analysis of Undergraduate Student Cheating Behavior.", Research in Economic Education, Spring, pp.197-207.
Claypool, G. A., D. F. Fetyko and M. A. Pearson. (1990), "Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants.", Journal of Business Ethics, Vol.9, pp.699-706.
Cohen, R. Jeffery, Laurie W. Pant and David J. Sharp. (1995), "An Exploratory Examination of International Differences in Auditors` Ethical Perceptions.", Behavioral Research in Accounting, Vol.7, pp.37-64.
----. (1998), "The Effect of Gender and Academic Discipline Diversity on Ethical Evaluations, Ethical Intentions and Ethical Orientation of Potential Public Accounting Recruits.", Accounting Horizons, Vol.12, No.3, pp.250-270.
Crown, F. Deborah and M. Shane Spiller. (1998), "Learning from The Literature on Collegiate Cheating: A Review of Empirical Research.", Journal of Business Ethics, Vol.17, pp.683-700.
Dreike, M. Elizabeth and Cindy Moeckel. (1995), "Perceptions of Senior Auditors: Ethical Issues and Factors Affecting Actions.", Research on Accounting Ethics, Vol.1, pp.331-348.
Duff, Angus. (1997), "Staff and Student Perceptions of Academic Misconduct: A Survey of Academic Staff and Students in Scotland.", Accounting Forum, Vol. 21, pp.395-416.
Ferrell, O. C. and Mark K. Weaver. (1978), "Ethical Beliefs of Marketing Managers.", Journal of Marketing, Vol.42, July, pp.69-73.
Finn, W. Don, Lawrence B. Chonko and Shelby D. Hunt. (1988), "Ethical Problems in Public Accounting: The View from The Top.", Journal of Business Ethics, Vol.7, pp.605-615.
Franklyn-Stokes, A. and S. Newstead (1995), "Undergraduate Cheating: Who Does What and Why?", Studies in Higher Education, Vol.20, pp.159-172.
Gibson, M. Annetta and Albert H. Frakes. (1997), "Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting.", Journal of Business Ethics, Vol.16, pp.161-171.
Jeffrey, C. (1993), "Ethical Development of Accounting Students, Non-Accounting Business Students, and Liberal Arts Students.", Issues in Accounting Education, Vol.8, Spring, pp.86-96.
Kanuk, Leslie, and Conard Berenson. (1975), "Mail Surveys and Response Rates: A Literature Review.", Journal of Marketing Research, November, pp.440-453.
Kirsch, R. J., P. E. Leathers and K. C. Snead. (1993), "Student versus Recruiter Perceptions of The Importance of Staff Auditor Performance Variables.", Accounting Horizons, Vol.7, December, pp.58-69.
Kohlberg, L. (1984), Essays on Moral Development, Volume Two: The Psychology of Moral Development, San Francisco, CA: Harper & Row.
Lampe C. James and Don W. Finn. (1992), "A Model of Auditors` Ethical Decision Processes.", Auditing: A Journal of Practice and Theory, Vol.11, Supplement, pp.33-59.
McCabe, D. L. and L. K. Trevino. (1993), "Honor Codes and Other Contextual Influences.", Journal of Higher Education, Vol.64, pp.522-538.
Perspectives on Education: Capabilities for Success in The Accounting Profession, New York: Authur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Ernst & Whinney, Peat Marwick Main & Co., Price Waterhouse, and Touche Ross, 1989.
Ponemon, L. (1992a), "Ethical Reasoning and Selection-Socialization in Accounting.", Accounting, Organization and Society, pp.239-258.
----. (1992b), "Auditor Underreporting of Time and Moral Reasoning: An Experimental-Lab Study.", Contemporary Accounting Research, pp.171-189.
----. (1993a), "The Influence of Ethical Reasoning on Auditors` Perceptions of Management`s Competence and Integrity.", Advances in Accounting, pp.1-29.
Ponemon, L. and A. Glazer. (1990), "Accounting Education and Ethical Development: The Influence of Liberal Learning on Students and Alumni in Accounting Practice.", Issues in Accounting Education, Vol.5, pp.195-208.
Ponemon, L. and D. Gabhart. (1990), "Auditor Independence Judgements: A Cognitive Developmental Model and Experimental Evidence.", Contemporary Accounting Research, pp.227-251.
----. (1994), "Ethical Reasoning Research in The Accounting and Auditing Professions.", Moral Development in The Professions, Hillsdale, NJ: Lawrence Erlbaum.
Rest, J. R. (1986), Moral Development: Advances in Research and Theory, New York, NY: Praeger Publishers.
Sack, J. Robert. (1992) ,"Ethical Issues in The Practice of Accounting.", Ethical Issues in The Practice of Accounting, Cincinnati, Ohio: South-Western.
Satty, T. L. (1980), The Analytic Hierarchy Process, New York, NY: McGraw-Hill.
Sierles, Frederick, Ingrid Hendrickx and Sybil Circle. (1980), "Cheating in Medical School.", Journal of Medical Education, Vol.55, pp.124-125.
Sims, L. Randi. (1993), "The Relationship Between Academic Dishonesty and Unethical Business Practices.", Journal of Education for Business, March/April, pp.207-211.
St. Pierre, K. E., E. S. Nelson and A. L. Gabbin. (1990), "A Study of The Ethical Development of Accounting Majors in Relation to Other Business and Nonbusiness Disciplines.", The Accounting Educators` Journal, Vol.3, pp23-35.
Stanga, G. Keith and Richard A. Turpen. (1991), "Ethical Judgements on Selected Accounting Issues: An Empirical Study.", Journal of Business Ethics, Vol.10, pp.739-747.
Stern, E. and L. Havlicek. (1986), "Academic Misconduct: Results of Faculty and Undergraduate Students Surveys.", Journal of Allied Health, Vol.5, pp.129-142.
Tom, G. and N. Borin. (1988), "Cheating in Academe", Journal of Education for Business, Vol.63, January, pp.153-157.
Turpen, A. Richard and Philip R. Witmer. (1997), "Ethics in The Search for Accounting Employment: Student and Recruiter Perceptions.", Accounting Horizons, Vol.11, No.2, June, pp.65-80. |
