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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90895
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90895


    Title: 我國會計師事務所審計人員重要性判斷行為之研究
    Authors: 陳正待
    Contributors: 杜榮瑞
    陳正待
    Date: 1987
    Issue Date: 2016-05-04 17:11:19 (UTC+8)
    Reference: 參考書目
    姜雪影,群師事大,天下雜誌,民國七十五年十一月一日。
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    陳中?,會計學上重要性原則之研究,國立政治大學會計研究所碩士論文,民國六十六年六月。
    陳滄河,我國執業會計師風險態度及其相關因素之研究,民國七十四年七月。
    鄭丁旺,中級會計學上、下冊,(台北:自印,民國七十三年九月二版)。
    Abdel-Khalik, A. R., "Using Sensitivity Analysis to Evaluate Materiality--An Exploratory Approach, " Decision Sciences (July 1977), pp. 616–29.
    American Institute of Certified Public Accountant 1980, Report of the Special Committee on Small and Medium Sized Firms.
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    Ashton, R. H., and L. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980), pp. 1-15.
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    Boatsman, J. R. , and J. C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), pp. 342–52.
    Copeland, R. M., and W. Fredericks, "Extension of Disclosure, " Journal of Accounting Research (Spriing 1968), pp. 106–13.
    DeAngelo, L. E., " Auditor Independence, `Low Balling`, and Disclosure Regulation, " Journal of Accounting and Economics. (August 1981a), pp. 113–27.
    DeAngelo, L. E. , "Auditor Size and Auditor Quality," The Journal of Accounting and Economics (December l98lb), pp. 118—99.
    Dopuch, N., and R. Watts, "Using Time-Series Models to Assess the Significance of Accounting Changes," Journal of Accounting Research (Spring 1972), pp. 190-94.
    Dyer, J. L., "Toward the Development of Objective Materiality Norms," The Arthur Anderson Chronicle (October 1975), pp. 38-49.
    Financial Accounting Standard Board, "criteria for Determining Materiality, FASB Discussion Materiality (Stanford, Conn: Financial Accounting Standard Board, 1975), p. 13.
    Financial Accounting Standard Board, Statement of Financial Accounting Concept No. 2, Qualitative Characteristics of Accounting Information, (May 1980)
    Firth, M., "Consensus Views and Judgment Models in Materiality Decisions," Accounting Organization and Society, Vol. 4, No. 4 (1979), pp. 283-95.
    Frishkoff , P., "An Emperical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting, " Selected Studies, 1970, Supplement to Journal of Accounting Research, pp. 116-29.
    Goldberg, L. R., and C. E. Werts, "The Reliability of Clinicals` Judgment : a Multitrait-Multi-method Approach," Journal of Consulting Psychology (June 1966), pp. 199-206.
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    Hamilton, R. E., and W. F. Wright, "Empirical Analysis of Internal Control Judgements, " Working Paper, Standford University, 1980.
    Hammond, J. R. Jr., "Determining Materiality," Colorado CPA 37. (spring 1973), pp. 10–17.
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    Libby, R. , and B. L. Lewis, "Human Information Processing Research in Accounting: The state of the Art," accounting, Organization and society, Vol. 2, No. 3. (1977), pp. 245–68.
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    Moriarity, S., and F. H. Barron, "Modeling the Materiality Judgment of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-41.
    Moriarity, S., and F. H. Barron, " Judgment Based Definition of Materiality," Selected from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research (1979), pp. 114-135.
    Mortimer, D. L., "An Inquiry into Certified Rublic Accountants` Concepts of Materiality in Auditing, " Ph. D. dissertation, University of Colorado, 1968.
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    Newton, L. K., "The Certified Public Accountants` Attitude Toward Risk and Materiality Decisions," Ph. D. dissertation, Alabama University, 1976.
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    Pattillo, J. W., and J. D. Siebel, "Factors Affecting the Materiality Judgment , " The CPA Jounal ( July 1974), pp. 39-44.
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    Trotman, K. T., P. W. Yetton and I. R. Zimmer, "Individual and Group Judgements of Internal Control Systems," Journal of Accounting Research (Spring 1983), pp. 286–92.
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    Woolsey, S. M., "Criteria for Judging Materiality in Accounting in Certain Selected. Situation," Ph. D. dissertation, University of Texas at Austin, May 1954b.
    Woolsey, S. M., "Judgeing Materiality in Determining Requirements for Full Disclosure," The Journal of Accountancy 96 (Secember 1954c), pp.745-50.
    Woolsey, S. M., "Materiality Survey, " The Journal of Accountancy 133 (September 1973), pp. 91–92.
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    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006277
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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