| Reference: | 參考書目
一、中文部份:
1.王雪玲，"審計人員對重要性之界定與揭露之研究──我國會計師專業之
實證研究"，(台北:政大會研所未出版碩士論文，民國75年6月)。
2.陳正待，"會計師事務所審計人員重要性判斷行為之研究" (台北:政大會研所未出版碩士論文，民國75年6月)。
3.陳兆宏，"變異數分析下的統計值──ω^2值之介紹"，會計評論第二十二期，(政治大學會計研究所學會，民國76年12月),pp. 120-145.
4.鄭丁旺，中級會計學，(台北:自行出版，民國76年11月三版)。
二、英文部份:
1. Abdolmahamnadi, M., and A.Wright "An Examination of the Effects of Experience and Task Complexity on Audit Judgement,"Accounting Review (January 1987), PP. 1-13.
2. American Institute of Certified Public Accountant, Statement on Audit Standards No. 47, "Audit Risk and Materiadity in Conducing An Audit" (AICPA, 1983).
3. Arnett, H., and P.Danos, CAP Firm Viability, University of Michigan Ann Arbor, MI, 1979.
4. Ashton, R,H.,"An Experimental Study of Internal Control Judgements, Journal of Accounting Research (Spring 1974),PP. 143-157.
5. Ashton, R.H., Human Information Processing in Accounting, Sarasota, FL: American Accounting Association 1982.
6. Ashton, R.H., and P.R. Broun, "Descriptive Modeling of Auditors, Internal Control Judgements: Replication and Extension,"Journal of Accounting Rescarch ( Spring 1980), PP.269-277.
7. Boatsman, J.R., and J.C. Robertson "Policy Capturing on Selected Materiality Judgements," Accounting Review, ( April 1974 ), PP. 342-352.
8. Copeland, R. and W.Fredericks, "Extent of Disclosure," Journal of Accounting Research ( Spring 1968 )PP.106-113.
9. DeAngelo, L., " Auditor Size and Audit Quality," The Journal of Accounting and Economics ( December 1980), PP.183-199.
10. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 2," Qualitative Characters of Accounting Information "(FASB, May 1980).
11. Frishkoff, P., "An Empirical Investigation of the Concept Materiality in Accounting, "Empirical Rescarch in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), PP, 116-129.
12. Gaumnitz, B.R., T. R. Nunamaker, J.J. Surdick, and M.F. Thomas, "Auditor Concensus in Internal Control and Audit Program Planning, " Journal of Accounting Research PartⅡ(Autumn 1982), PP. 745-755.
13. Hamilton, R.E., and W.F. Wright, Internal Control Judgements and Effects of Experience: Replications and Extensions,"Journal of Accounting Research PartⅡ (Autumn 1982), PP.756-765.
14. Hofstedt, .T.R., and G.D. Hughes, An Experiment Study of the Judgement Element in Disclosure. Decision, " Accounting Review (April 1977), PP. 379-395.
15. Holstrum, G.L., And W.F. Messier, Jr., "A Review and Integration of Empirical Research on Materiality,"Auditing: A Journal of Practice and Theory (Fall 1982), PP. 45-63.
16. Jennings, M.M., D.C. Kneer, and P.M. Reckers, "A Reexamination of the Concept of Materiality: Views of Auditors, Users, and Officers of the Court," Auditing: A Journal of Practice and Theory ( Spring 1987), PP.104-115.
17. Joyce, E.J. " Expert Judgement in Audit Program planning,"Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research,1976,PP.29-60.
18. Joyce, E.J., and R. Libby, " Behavioral Studies of Audit Decision
Marking,"Journal of Accounting Literature (Spring 1982),PP.103-123.
19. Krogstad, J., R. Ettenson, and J. Shanteau, "Context and Experience in Auditors` Materiality Judgements, " Auditing: A Journal of Practice and Theory (Fall 1984), PP. 54-73.
20. Libby ,R.,"Availability and the Generation Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), PP. 48-667.
21. Messier, W.F., Jr., "An Examination of Expert Judgement in the Materiality/Disclosure Decision,"Unpublished DBA Dissertation ( Indiana University), 1979.
22. Moriality, S., and F. Barron,"Materiality Judgements of Audit Partners,"
Journal of Accounting Research (Autumm 1976), PP. 320-341.
23. Neumann, F., "The Auditing Standard of Consistency, "Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), PP.1-17.
24. Woolsey, S. M., " Development on Criteria to Guide the Accountant in Judging Materiality,"Journal of Accountancy ( February 1954a ), PP. 167-173.
25. Woolsey, S.M., "Judging Materiality in Determining Requirements for Full Disclosure,"Journal of Accountancy (December 1954b), PP.745-750
26. Woolsey S.M.,"Materiality Survey," Journal of Accountancy ( September 1973), PP.191-192.
27. Wright, A., "The Impact of CPA-Firm Size on Auditor Disclosure Preference,"Accounting Review (July 1983), PP.621-632. |
