| Reference: | 參考書目
一、中文資料:
1.中華民國會計師職業道德規範。
2.王蘭芬著，審計人員與委託人之契約關係－－從經濟觀點分析，國立政治大學會計研究所碩土論文，民國七十六年六月。
3.Meigs, WalterB.O.Pay Whittington and Robert F.Meigs. Principle of Auditing, 8th Edition, 1985，張清讚等合譯，審計學原理，台北:吳文清刊行，民國七十四年九月。
4.林美智著，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。
5.林清山著，心理與教育統計學，台北:東華書局，民國七十七年三月十四版。
6.林茂森著，強化會計師獨立性之研究，國立政治大學會計研究所碩土論文，民國七十六年六月。
7.楊昌田著，會計師輪流簽證可行性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。
8.會計師法。
9.殷仲偉著，審計人員與受查公司會計人員對審計功能衝突性之研究，國立政治大學會計研究所碩士論文，民國七十七年六月。
10.林寶彩著，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。
11.蔡揚宗著，我國會計師從事管理顧問服務的可行性研究－－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。
12林進祥譯，「會計師所執行的企業輔導(MAS)業務簡介」，會計師會訊，第二十期，民國七十三年三月。
13.日本會計師公會企業輔導委員會原著，「日本MAS業務的課題與未來」，林進祥譯，會計師會訊，第三十三期，民國七十三年五月。
二、英文資料:
1. AICPA, " Final Report of Ad Hoc Committee on Independence ", The Journal of Accounting, December , 1969.
2. Arens, Abvin A. & James K. Loebbecke, Auditing : An Integrated Approach, 3rd Edition, Prentice -Hall, Inc., 1984.
3. Briloff, Abraham J., " Old Myths and New Realities in Accounting ", The Accounting Review, July , 1966.
4. Berstain, Peter W., " Competition Comes to Accounting " Fortune Maganize , July 17, 1978, Reprinted in Perspective in Auditing, D.R. Carmichael and J.J. Willingham, McGRAW--Hill Book Company ,4th Edition.
5. Block, Max, " Survial of Small Practitioner " The CPA Journal, June, 1981.
6. The Commission on Auditors` Responsibilities, Report, Conclusion, and Recommendations, New York , 1978.
7. Cook, John, ,M. and Gary M. Winkle, Auditing: Philosphy and Technique, Houghton Mifflin Company , 1976.
8. Deangelo, Linda Elizabeth, " Audi tor Independence , low balling " and Disclosure Re gulation " Journal of Accounting and Economic, 1981.
9. --------, " Audi tor Size and Auditor Quality "Journal of Accounting & Economic, 1981.
10. Defliese, Philip L., Henry R. Jaenicke, Jerry D. Sullivan and Richard A. Gnospelus, Auditing, 10th Edition, John Wiley & Sons Inc., 1987.
11. FASB, Statement of Financial Accounting Concept No.1 ,台北:天一圖書公司，民國七十一年。
12. Firth, Michael, "Perception of Auditor Independence and official Ethical Guidelines" The Accounting Review, July, 1980.
13. Goldman, Arieh and Benzion Barlev, " The Auditor-Firm Conflict of Interests : Its Implications for Independence ", The Accounting Review, October,1974.
14. Hart ley, Ronald V. and Timothy L. Ross, " MAS and Audit Independence: An Image Problem ", Journal of Accountancy, November, 1972.
15. Knapp, Michael C.,”Audit Conflit : An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure ", The Accounting Review, April, 1985.
16. Lavin, David, " Perceptions of the Independence of the Auditor ", The Accounting Rrview, January,1976.
17. Mautz, R.K. and Hussein A. Sharaf, The Philosophy of Auditing, 台北:天一圖書公司，民國六十三年。
18. Nichols, Donald R. and Kenneth H. Price, " The Auditor--Firm Conflict An Analysis Using Concepts of Exchange Theory" The Accounting Review, April, 1976.
19. Pany, Kurt and P. M. J. Reckers, " Audi tor Independence and Nonaudit Services-Director Views and Their Policy Implications ", Journal of Accounting and Public Policy, Spring, 1983.
20. ---------- "The Effect of Gifts, Discounts and Client Size on Perceived Auditor Independence" The Accounting Review, January, 1980.
21. Taylor, Donald H. and G. Willian Glezen, Auditing , 3rd Edition ,台北:亞美書局，1985。 22.Titard, Pieer L., " Independence and MAS—Opinion of Financial Statement Users ", January of Accounting, July, 1971.
23. Scheiner, James H. and Jack E. Kiger, " An Empirical Investigationof Auditor Involvement in NonAudit Services ", Journal of Accounting Research,Autumn, 1982.
24. Schulte, Authur A., Jr., " Compantibility of Management Consulting and Auditing ", The
Accounting Review, July, 1965.
25. Shockley, Rondolph A., " An Experimental Investigation into the Perceived Audit Independence of Certified Public Accountants ", Ph. D. Dissertation, University of North Carolina, 1979.
26. ---------- "Perception of Auditors` Independence : An Empirical Analysis ", The Accounting Review, October, 1981.
27. Simon, Elliot B., " Can the Auditor be Truly Independent?" Accountancy, June, 1980.
28.Simunic, Dan A., " The Pricing of Audit Services : Theory and Evidence ", Journal of Accounting Research, Spring, 1980.
29. Sterling, Robert R., " Accounting Power" Journal of Accounting, January, 1973.
30. Wright, Arnold, " The Impact of CPA--Firm Size on Auditor Disclosure Preferences ", The Accounting Review, July, 1983. |
