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    题名: 會計師職業行為規範之研究
    作者: 蔡玉琴
    贡献者: 汪泱若
    蔡玉琴
    日期: 1989
    上传时间: 2016-05-04 14:22:41 (UTC+8)
    參考文獻: 參考書目
    一、 未出版論文: (按作者姓氏筆劃數排列)
    1.林寶彩撰，審計人員獨立性問題之研究，國立政治大學會計研究
    所碩士論文，民國七十年六月。
    2.林美智撰，我國會計師獨立性之研究，國立政治大學會計研究所
    碩士論文，民國七十三年六月。
    3.林茂森撰，強化會計師獨立性之研究，國立政治大學會計研究所
    碩士論文，民國七十六年六月。
    4.徐永常撰，財務預測之會計及審計問題研究，私立東吳大學會計
    研究所碩士論文，民國六十六年七月。
    5.潘遠增撰,會計師職業道德規範之研究，私立東吳大學會計研究
    既碩士論文，民國六十七年六月。
    6.黃祺華撰,我國會計師從事預測簽證可行性之研究，國立政治大
    學會計研究既碩士論文，民國七十年六月。
    7.劉杉涼撰，會計師職業道德之研究，國立政治大學會計研究所碩
    士論文，民國六十六年七月。
    8.蔡揚宗撰,我國會計師從事管理顧問服務的可行性研究一一現階
    段之理論與實務探討─ ─，國立政治大學會計研究所碩士論文，民國六十七年六月。
    9.鐘士鎮撰，財務預測及其在我國採行之研究，私立東吳大學會計
    研究所碩士論文，民國七十四年九月。
    10.藍克銘撰，會計師從事業務廣告可行性之研究，國立政治大學會
    計研究所碩士論文，民國七十一年一月。
    二、 中文書籍及期刊
    1.林柄滄，“會計師與職業道德規範” ，現代審計，第 126 期，頁
    14。
    2.林柄滄，“財務預測”，會計師會訊第51 期，頁的。
    3.林柄滄，“預測能否簽證”，現代審計第 160 期，頁3。
    4.汪大揚，“會計師工作之簡介”，會計研究第6期，頁3。
    5.嚴以霖，“回顧我國會計師職業道德規範之制定史實”，會計師
    會訊第42期，頁20。
    6.“會計師公會簡介”，中華民國會計師公會全國聯合會編譯出版
    ，民國七十四年一月，頁1。
    7.中華民國會計師職業道德規範。
    8.中華民國會計師法。
    9.汪決若譯，審計學，譯者刊行，民國七十七年七月。
    10.馮拙人譯，審計學原理，大中國圖書公司印行，民國六十四年八月初版。
    11.蔡蜂霖編譯，審計學原理，三民書局印行，民國五十九年初版。
    12.林清山著，心理與教育統計學，台北東華書局印行，民國七十六年四月十三版。
    三、英文書籍:
    1. American Institute of Certified Public Account- ants, By-.laws: Code of professional Ethics" (New York: AICPA 1965).
    2. AICPA, Code of professional conduct (New York:AICPA 1988)
    3. American Institute of Accountants, Accounting Research Bulletin No 1, New York, 1939.
    4. American Institute of Accountants, Codification of statement on Auditing Procedure, New York, 1951.
    5. AICPA, Commission on Auditors` Responsibility, Report Conclusion, and Recorrimendations (Commission on Auditors` Responsibilities, 1978)
    6. Carey, John L., Professional Ethics of Certified public Accountants (New York: The American Insti- tute of Accountants) pp.20-21.
    7. Kell, Watter G, William C. Boynton, Richard E. Ziegler, Modern Auditing, Third EDITION, (John Wiley and Son PTE LTD, 1986) p.698-702.
    8. Mautz, R.K and Mussein A. Sharaf, The philosophy of Auditing, (AAA 1964)，順達出版社翻印。
    9. Mautz, Robert K. “A view from the practice Account- ing profession”, proceeding of conference spon-spored by the center of advanced study in account-ing and Information Systems, Graduate school of management, Northwestern University (New York: Commerce Cearing House, Inc., 1974) pp.108-109.
    四、英文期刊
    1. AICPA, Restructuring Professional Standards to Achieve Professional Excellence in a change Environment (New York: AICPA, 1986), p.11.
    2.Anderson, George D., "A Fresh Look at Standards of Professional Conduct", The Journal of Account-ancy (September 1985) p.91-95.
    3.Anderson, G. D. and Robert C. Ellyson, "Res-tructuring professional standards: The Anderson Report "The Journal of Accountancy (September1986), p.94
    4.BISHOP, Ashton C. and Rasoul H. Tondkar, "Development of a professional code of Ethics ",The Journal of Accountancy of a professional Code of Ethics", The Journal of Accountancy(May 1987), p.97.
    5.Bloom, Paul N. and Stephen E. Loob, " If public Accountants Are allowed to Advertise",MSU Business Topics, Summer 1977, p.57.
    6.Briloff, A.J. “Do management Services Endanger independence and Objectivity?", The CPA Journal (August 1987), p.22-23.
    8.Carmichael, D.R. "Financial forecasts - the potential role of independence CPAs", The Journal of Accountancy (September 1974), p.84-87.
    9.Carver, Robert M., Thomas E. king and Wayne A. Label, "Attitudes Toward Advertising By Accountants", Financial Executive (October 1979), pp.27-32.
    10.Corless, John C. and Larry M. Parker, "The Impact of MAS on Auditor Independence: An Experiment", Accounting Horizons (September 1987), p.25-29.
    11.David Lavin, "Perception of the independence of the Auditor", The Accounting Review (January 1976) p.41-50.
    12.Darling, John R., "Attitudes Toward Advertising by Accountants", The Journal of Accountancy (February 1977), p.48.
    13.Dixon B.R and Taylor D.B, "Advertising -Attitudes and Reactions of New Zeland Account-ants", The Accountants` Journal (October 1979),pp.337-340.
    14.Don Pallais and Robert K. Elliott, "Prosprctive Financial Statements: Guide for a Growing Practice Area", The Journal of Acountancy, (January 1984)P.64
    15.Douglas Sprague, "The Advertising Dilemma",The CPA Journal (January 1977) , P.28.
    16.Dykxhoorn , Hans J., and Kathleen E. Sinning, "Wirtschaft-sprufer perceptions of Auditor Independence",The Accounting Review( January 1981)p.97-107.
    17.Ernest Green Wood, "Attributes of a profession",Social work, Vo1.2, No.3 p.45-54.
    18."Final Report of Ad Hoc Committee on committee on Independence",The Journal of Accountancy (January 1968), p.10-11
    19.Harvey Kapnick, "CPAs Independence – An Issue in Forecasts", The Journal of Accountancy (May 1972) , p.12.
    20.Hartley , Rohald V ., Timothy L . Ross, "MAS and Audit Independence: an Image
    problem" The Journal of Accountancy (November 1972), p.44.
    21.Higgist, Thomas G ., "Professional Ethics: A Time For Reappraisal",The Journal of Accountancy (March 1962), pp.29-35.
    22. "Independence and Services to management", The Journal of Accountancy, (November 1963). P.44.
    23.Kaufman Felix, "Professional Consulting by CPAs", The Accounting Review (October 1967) , p.713.
    24.Kell, Walter G., "Public Accounting `s Irresistible Force and Immovable Object", The Accounting Review (April 1968), p.266.
    25.Lowe , Herman J., "Ethics in our 100-year History", The Journal of Accountancy (May 1987), p.80-87.
    26.Michael Firth "Perception of Auditor Independence and official Ethical Guidelines" The Accounting Review (July 1980) , p.451.
    27. "News Report-professional", The Journal of Accountancy (May 1979) , p.7.
    28.Ostlund, A.C., "Advertising-in the Public Interest? ", The Journal of Accountancy (January 1978) ,p.59.
    29.Pany, Kurt and Philip M.J. Reckers, "The Effect of Gifts, Discount, and client size on perceived Auditor Independence", The Accounting review (Jonuary 1980), p.50-60.
    30.Pearson, Michael A., " A New code of professional conduct for CPAs", The Ohio CPA Journal (Winter 1998), p.7.
    31.Pearson, Michael A., and John K. Ryans, "The Scope of Services Issue: Perceptions of Account-ants, Auditors, and Financial Analysts", The Louisiana Certified Public Accountant, (Summer-Fall 1981) p.30-35.
    32 Schulte A. A., "Management services: A challenge to Audi tor Independence? `! The Accounting Review (October 1966), p.721-726.
    33.Schulte A.A, "Compatibility of management con-suIting and Auditing",The Accounting Review(July 1965), p.587.
    34.Sellers,James H. and Paul J. Solomon, "CPA Advertising: Opinion of the profession", The Journal of Accountancy (February 1978), p.70-76.
    35. Shockley, Randolph A., "Perception of Auditors`Independence: An Empirical Analysis", The Accounting Review (October 1981), p.785-799.
    36.Shaub, Michael K., "Restructuring the Code of professional Ethics: A Review of the Anderson Committee Report and Its Implications", Accounting
    Horizons (Recember 1988), p.90.
    37. Sormmer A.A., "Auditors` Independence and the Performance of MAS", The CPA Journal (January 1987), p. 10.
    38. Titard, Pierre L., "Independence and MAS -Opinions of Financial Statement Users", The Journal of Accountancy (July 1971), pp.49-50.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005773
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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