| Reference: | 參考書目
1.中文書籍
王甫昌譯，知人又知心，(台北:哈佛企管顧問公司，民國七十三年初版)。
汪決若譯，審計學上、下冊，(台北:自印，民國七十五年九月版)。
林青山著，心理與教育統計學，(台北:東華書局，民國七十六年四月十三版)。
許成著，內部控制－企業整體控制制度之研究，(台北:五南出版公司，民國七十五年元月初版)。
張春興著，心理學，(台北:東華書局，民國七十五年十二月十九版)。
2.未出版之中文資料或論文
財政部證券管理委員會，會計師事務所審計人員人數統計資料(未出版)，民國七十六年三月十二日。
王雪玲撰，審計人員對重要性之界定與揭露之研究，國立政治大學會計研究所碩士論文，民國七十五年六月。
呂宗志撰，內部控制流程圖在審計學上的應用之研究，國立政治大學會計研究所碩士論文，民國六十八年六月。
林宛瑩，從決策過程論會計資訊之運用，國立政治大學會計研究所碩士論文，民國七十四年六月。
陳正待撰，我國會計師事務所審計人員重要性判斷行為之研究、國立政治大學會計研究所碩士論文，民國七十六年六月。
蔡敦浩撰，策略性決策過程之研究，國立政治大學企業管理研究所博士論文，民國七十四年六月。
廖思清撰，人類資訊處理在會計資訊系統設計上之應用研究，國立政治大學會計研究所碩士論文，民國七十五年六月。
3.英文書籍
Lawrence, Gordon, People .Type and Tiger Strips, 2nd ed., Gainesville, Florida, Center for Applications of Psychological, Inc., 1982.
Libby, Robert, Accounting and Human Information Processing: Theory and Applications, New Jersey, Prentice-Hall, Inc., 1981 .
Moates , D . R . & G . M. Schumacher, An Introduction to Cognitive Psychology. Wadsworth Publishing Company, Inc.
Myers, Isabel Briggs, The Myers-Briggs Type Indicator Manual, Palo Alto, California, Consulting Psychologist Press, 1962.
Schroder, H.M., M.J. Driver & S. Streufer, Human Information Processing. New York: Holt, Rinehart & Winston, Inc., 1967.
Solso, R.L., Cognitive Psychology. New York: Harcourt Brace Jovanovich, Inc., 1979.
ALCPA,: Audit Sampling Audit Standard Number. 39,
4.英文期刊
Ashton, Alison Hubbard,: Does Consensus Imply Accuracy in Accounting Studies of Decision Making?" The Accounting Review, 60 (April, 1985), pp.173-185.
Ashton, Robert H.,: An Experimental Study of Internal Control Judgements, "Journal of Accounting Research, 12 (Spring, 1974), pp.143-157.
Ashton, Robert H., "Cue Utilization and Expert Judgements: A Comparison of Independent Auditor with Other Judges," Journal of Applied Psychology , 59 (August, 1974), pp.437-444.
Ashton, Robert H. and Paul Brown, "Descriptive Modeling of Auditor`s Internal Control Judgements, "Journal of Accounting Research, 18 (Spring, 1980), pp.269-277.
Bariff, M.L., and E. J. Lusk, " Cognitive and Personality Tests for the Design of Management Information Systems," Management Science, 23 (April, 1977), pp.820-829.
Behling, O., W.E. Gifford, and J. M. Tolliver, "Effects of Grouping Information on Decison Making Under Risk," Decision Science, 11 (1980), pp.272-283.
Blaylock, Brace K., "Method for Studying the Perception of Risk," Psychological Reports, 49 (December, 1981), pp.899-902.
Brown, R. Gene, "Objective Internal Control Evaluation," The Journal of Accountancy , 114 (November, 1962), pp.50-56.
Carlyn, Marcia, "An Assessment of the Myers-Briggs Type Indicator," Journal of Personality Assessment, 41 (1977), pp.461-473.
Danos, Paul and Eugene A. Imhoff, "Auditor Review of Financial Forecast: An Analysis of Factor Affecting Reasonableness Judgments," The Accounting Review, 57 (January, 1982), pp.39-54.
Dermer, Jerry D., "Cognitive Characteristics and the Perceived Importance of Information," The Accounting Review 48 (July, 1973), pp.511-519.
Driver, Michael J. and Theodore J. Mock, "Human Information Processing, Decision Style Theory, and Accounting and Information Systems," The Accounting Review, 50 (July, 1975), pp.490-508.
Doctor, R. & W. Hamilton, "Cognitive Style and the Acceptance of Management Science Recommendations: Management Science, (April 1973). pp.884-894.
Felix, William L., Jr. and William R. Kinney, Jr., "Research in the Auditor`s Opinion Formulation Process: State of the Art," The Accounting Review, 57 (April, 1982), pp.245-27l.
Gibbins, Michael and Frank M. Wolf, "Auditor`s Subjective Decision Environment-The Case of a Normal External Audit, The Accounting Review 57 ( January, 1982), pp.105-124.
Henderson, J.C. and P.C. Nutt, "The Influence of Decision Style on Decision-Making Behavior," Management Science, 26 (1980), pp.371-386.
Huber, George P., "Cogitive Styles as a Basis for M/S DSS Decision: Much Ado About Nothing," Management Science, 29 (May, 1985), pp.567-577.
Joyce, Edward J., "Expert Judgment in Audit Program Planning," Journal of Accounting Research, 14 (1976), pp.2.
Joyce, Edward and Robert Libby, "Some Accounting Implications of Behavioral Decision Theory: Processes of Judgment and Choice," Journal of Accounting Research 19 (Autumn, 1981), pp.544-550.
Mason, R.W. and I. I. Mitroff, "A Program for Research on Management Information Systems," Management Science, 19 (No.5, 1973), pp.475-487.
Mautz, Robert K., Raymond R. Reilly, and Michael W. Maher, "Personnel Failure: The Week Link in Internal Control," Financial Executive 47 (December, 1979), pp.22-25.
McGhee, Walter, Michael D. Shields, and Jacob G. Birnberg, "The Effects of Personality on a Subject`s Information Processing," The Accounting Review, 53 (July, 1978), pp.681-697.
Mckenney, J. L. and P. G. W. Keen, "How Managers` Minds Work," Harvard Business Review, 52 (May-June, 1974), pp.79-90.
Mock, Theodore J., T .L. Estrin, and M.A. Vasarhelyi, "Learning Patterns, Decision Style and Value of Information," The Journal of Accounting Research, 10 (Spring, 1972), pp.129-151.
Pratt, Jamie, "The Effects of Personality on a Subject`s Information Processing: A Comment." The Accounting Review, 55 (July, 1980), pp.501-506.
Reckers, Phillip M., Jr. and M.E. Taylor, "Consistency in Auditor Evaluation of Internal Accounting Controls," Journal of Accounting, Auditing and Finance (Fall, 1979), pp.42-55.
Revsine, Lawrence, "Data Expansion and Conceptive Structure," The Accounting Review, 45 (October, 1970), pp.704-711.
Savich, Richard, "The Use of Accounting Information in Decision Making," The Accounting Review, 52 (July, 1977), pp.642-652.
Schepanski, Albert and Wilfred Uecker, "Toward a Positive Theory of Information Evaluation," The Accounting Review, 58 (April, 1983), pp.259-283.
Shields, Michael D., "Effects of Information Supply and Demand on Judgment Accuracy: Evidence from Corporate Managers," The Accounting Review,58 (April, 1983), pp.284-303.
Throtman, K.T., P.W. Yetton and I.R. Zimmer, "Individual and Group Judgements of Internal Control Systems," Journal of Accounting Research (Spring, 1983), pp.286-292.
Throtman K.T. and P.W. Yetton, "The Effect of the Review Process on Auditors Judgements , " Journal of Accounting Research (Spring, 1985), pp.256-267.
Tversky, Amos and Daniel Kahneman, "The Framing of Decisions and the Psychology of Choice," Science, 211 (January 30, 1981) , pp.453-458.
Weber, Ron, "Auditor Decision Making on Overall System Reliability:Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid," Journal of Accounting Research 16 (Autumn, 1978), pp. 368-388.
Weber, Ron, "Some Characteristics of the Free Recall of Computer Control by EDP Auditors," Journal of Accounting Research, 18 (Spring, 1980). pp. 214-41.
5. 未出版英文論文
Charles D. Bailey, "Evaluation of Internal Accounting Control: A Laboratory Study of the Expert Judgments of Certified Internal Auditors and Independent Certified Public Accountant", unpublished Ph.D. dissertation University of Georgia State, 1981.
Huysmans, J.H.B.M., "The Implementation of Operations Research: A Study of Some Aspects Through Man-Machine Simulation," unpublished Ph.D. dissertation, Business Administration, University of California, Berkeley, 1968 .
Sneed, Florence, "The Study of the Effect of Conservatism on Internal Control Judgment," unpublished Ph.D. dissertation, North Texas State University, Denton Texas, August, 1979.
Tiessen, P., "An Investigation of Some Effects of Data Aggregation and Cognitive Style on Decision Making Perfermance," Ph.D. dissertation, University of Minnesota, 1976.
Vasarhelyhi, M.A., "Man-Machine Planning Systems: A Behavioral Examination of Interactive Decision Making," Ph.D. dissertation, University of California in Los Angeles, 1973. |
