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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89205
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    Title: 時間預算壓力.中介變項與審計人員反功能行為關係之研究
    Authors: 郭維華
    GUO, WEI-HUA
    Contributors: 周玲臺
    郭維華
    GUO, WEI-HUA
    Date: 1992
    1991
    Issue Date: 2016-05-02 15:16:02 (UTC+8)
    Abstract: 審計品質一直是會計師界相當重視的一項課題,它不僅攸關報告使用者的權益,更與會計師事務所的專業信譽息息相關。事務所內的審計人員不論是低報查帳時間或是從事其他縮減或忽略必要查核程序的反功能行為,都將危害事務所的審計品質o 而鑑於會計師事務所普遍有時間預算壓力的情形,本研究截取House
    (1974b) 的壓力模式,藉以探究會計師事務所內時間預算壓力、審計人員的反功能行為以及四個中介變項(審計人員的內外控信念、組織承諾、領導型態中之主動結構因素與體恤因素)間之關係。
    本研究以六家會計師事務所副理級以下之審計人員為研究對象,採問卷調查方式,就所得之136 份有效問卷進行統計分析。分析方法係採用單變量變異數分析、多變量變異數分析以及卡方檢定法。
    研究結果顯示: (1)審計人員所感受之時間預算壓力若是不同,其低報的時間比率將會有顯著的差異,但是直接影響審計品質之反功能行為則無顯著差異: (2)四個中介變項對於審計人員所感受之時間預算壓力並無顯著的影響: (3)四個中介變項中,只有領導者領導型態中之主動結構因素與時間預算壓力對於審計人員低報的時間比率有顯著的交互作用,另外審計人員從事直接影響審計品質之反功能行為的情形,將會因其內外控信念之不同而不同: (4)各種直接影響審計品質之反功能行為個別出現的頻率,將因審計人員所感受之時間預算壓力之不同而有顯著的差異,其中以「未對委託人的各項憑證作詳細的核閱」及「委託人對某項交易之會計處理方法理由雖薄弱卻予接受」之行為的發生較易受時間預算壓力的影響。
    Reference: 一、中文部份:
    1.于文正,壓力知覺、因應策略與個人憂鬱症程度的關係,國立臺灣大學心理研究所碩士論文,民國79 年。
    2. 王照明,會計師事務所員工離職行為之研究,國立政治大學會計研究所碩士論文,民國78 年。
    3. 吳子輝,內外控取向與自由選擇對閱讀成績的影響,國立政治大學教育研究所碩士論文,民國64 年。
    4. 吳英璋、金樹人及許文耀合著,面對壓力-身心健康手冊,教育部訓育委員會編印,民國80 年6月。
    5. 吳靜吉、潘養源及丁興祥「內外控取向與工作滿足及績效之關係」,國立政治大學學報41 期,民國69 年,頁61-74。
    6. 李文銓,內外控、工作特性、工作壓力與工作滿足、身心健康間之關係,國立政治大學心理研究所碩士論文,民國80 年。
    7 . 李良哲,中年男人自我認同的生活目標、生活壓力、內外控與其憂鬱之關係研究,國立政治大學心理研究所碩士論文,民國74 年。
    8. 林世昌,我國會計人員角色壓力與工作滿足、組織承諾的關係,國立政治大學會計研究所碩士論文,民國76年。
    9. 林良楓,會計師事務所查帳員工作滿足與組織承諾之研究,國立政治大學會計研究所碩士論文,民國73 年。
    10. 林恒鋒,會計師事務所審計人員在時間預算壓力下行為模式之研究,東吳大學會計研究所碩士論文,民國78年。
    11.林柄滄「會計師及從業人員如何面對工作壓力」,會計師會訊104 期,民國79 年2月,頁6-9。
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    16. 黃秀霜,教育行政人員成就動機、工作特性與組織承諾之相關研究,國立政治大學教育研究所碩士論文,民國76 年。
    17. 黃健平,會計師事務所查帳人員工作壓力相關因素與因應方法之研究,國立政治大學會計研究所碩士論文,民國76 年。
    18. 張榕枝,我國會計師事務所員工離職意顧與離職行為之研究,國立政治大學會計研究所碩士論文,民國76年。
    19. 許文源,我國基層公務人員工作疲乏程度之影響因素--一個因果模式的驗證,國立政治大學公共行政研究所碩士論文,民國74 年。
    20. 曹慧玲,我國民營企業會計人員組織承諾與專業承諾之研究,國立政治大學會計研究所碩士論文,民國77年。
    21. Robbins,S.P., (ORGANIZATIONAL BEHAVIOR:Concepts, Controversies, and Applications, 4th ed.) 黃?莉、李茂興合譯,組織行為-管理心理學理論與實務,台北:揚智文化事業股份有限公司,民國79 年,初版。
    22. 郭生玉,心理與教育測驗,台北:精華書局,民國76年。
    23. 郭靜姿,壓力調適對於國中資優學生及前段班學生心理適應之影響,國立師範大學輔導研究所碩士論文,民國75 年。
    24. 楊昌田,會計師輪流簽證財務報表可行性之研究,國立政治大學會計研究所碩士論文,民國72 年。
    25. 蔡培村,國中校長領導型式、教師人格特質與學校組織氣氛之關係,國立政治大學教育研究所碩士論文,民國69 年。
    26. 蔡碧璉,場地獨立、內外控取向與人際關係之研究,國立政治大學教育研究所碩士論文,民國70 年。
    27. 諶清,時間壓力對會計師事務所查帳人員工作態度影響之研究,國立政治大學會計研究所碩士論文,民國77年。
    28. 謝淑惠「台灣十大會計師事務所79年度經營實力比較」,會計研究月刊68期,台北:會計研究月刊社出版,民國80年5月,頁8-19。
    29. 蘇慈玲,我國會計師事務所員工工作滿足之研究,國立政治大學會計研究所碩士論文,民國69年。
    30. 襲允文、李美枝合著「內外控現代化與政治態度的關係」,教育與心理研究,台北:國立政治大學教育學系、教育研究所、心理學系,民國71年6月,頁251-262。

    二、英文部份:
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    6. Buchanan, Bruce, "Building Organizational Commitment: The Socialization of Managers in Work Organizations," Administrative Science Quarterly, 19(4), 1974, pp. 533- 546.
    7. Choo , Freddie, "Job Stress, Job Performance , and Auditor Personality Characteristics," Auditing:A Journal of Practice & Theory, (Spring 1986), pp.17- 34.
    8. Collins, Karen M., and Larry N. Killough , "Managing Stress in Public Accounting," Journal of Accountancy, (May 1989),pp.92-98.
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    *11. Fleming, Mary, "Implications of Budgetary Pressure in CPA Firms," Unpublished D. B.A. Dissertation, Department of Accounting, University of Southern California, 1979.
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    13. Harrison, R. Van, "Person-environment Fit and Job Stress, “in Cary L. Cooper and Roy Payne, Stress at Work, N.Y.: John Wiley & Sons, Ltd. , 1978, pp.175-205.
    14. Hersey, Paul, and Kenneth H. Blanchard , MANAGEMENT OF ORGANIZATION BEHAVIOR: Utilizing Human Resources, N.J.: Prentice-Hall, Inc. , 3rd ed. , 1977.
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    17.Ivancevich, John M., and Michael T. Matteson , "Organizations and Coronary Heart Disease: The Stress Connection," in Gibson , James L., John M. Ivancevich , and James H. Donnelly Jr., READINGS IN ORGANIZATIONS-Behavior, Structure, Process, Texas: Business Publications Inc. , 3rd ed. , 1979, Chapter 8.
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    22. Kelley, Tim , and Loren Margheim , "The Impact of Time Budget Pressure, Personality, and Leadership Variable on Dysfunctional Auditor Behavior ," Auditing: A Journal of Practice & Theory, (Spring 1990), pp. 21- 42.
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    24. Kerr, Steven , Chester A. Schriesheim , Charles J. Murphy, and Ralph M. Stogdill, "Toward a Contingency Theory of Leadership Based upon the Consideration and Initiating Structure Literature," Organizational Behavior and Human Performance, 12, 1974, pp.62- 82.
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    27._______, Sharon M. , James J. Leisenring , and Alan J. Winters,”Underreporting Chargeable Time ," Journal of Accountancy, (January 1983), pp.52- 57.
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    34._______,Lyman W. Porter, Richard M. Steers , EMPLOYEE-ORGANIZATION LlNKAGES: The Psychology of Commitment, Absenteeism, and Turnover, N.Y.:Academic Press Inc., 1982
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    *表示本研究未直接參閱。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004674
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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