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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/91682
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/91682


    Title: 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
    Authors: 王雪玲
    Contributors: 蔡信夫
    王雪玲
    Date: 1986
    Issue Date: 2016-05-05 15:40:32 (UTC+8)
    Abstract: 論文提要
    Reference: 參考書目
    一、 中文書籍
    1. 林清山著,心理與教育統計學,(台北:東華書局,民國72年3月)。
    2. 林清山著,多變異分析統計法,(台北:東華書局,民國69年4月)。
    3. 高造都編,會計學名詞辭典,(台北:五南圖書出版公司,民國72年)。
    4. 楊國樞等著,社會及行?科學研究法,(台北:東華書局,民國73年6月)。
    5. 鄭丁旺著,中級會計學,(台北:自行出版,民國73年8月二版)。
    6. 謝廣全著,最新實用心理與教育統計學,(高雄:復文書局,民國72年)。
    7. 翁淑緣編著,SPSS使用手冊,(台北:五南圖書出版公司,民國73年8月)。
    8. 財務會計準則委員會,財務會計準則公報第一號至第七號,(台北:中華民國會計研究發展基金會)。
    9. 審計準則委員會,審計準則公報第一號及第二號,(台北:中華民國會計研究發展基金會)。
    10. 馮拙人譯,審計學原理,(台北:大中圖書公司總經銷,民國74年9月)。
    二、中文期刊及其他
    1.林金輝,"重要性原則在審計規劃上之應用",?信崇慶會計,(民國72年10月),PP.24~28
    2.陳一騏,"充分表達原則之研究(一)本論",主計月報,第三十九卷第二期,PP.8~14
    3.陳藍夫,"會計資訊之品質特性",會計研究第十七期,(政治大學會計研究學會),PP.88~94
    4.廖秀雲,"論重要性原則在會計審計上之應用",商業職業教育,民國74年6月,PP.21~27
    5.劉立倫,"?什麼這項目重要─論重要性內涵及應用上的困擾",會計研究第十八期,(政治大學會計研究學會),PP.90~ 99
    6.陳中?,"會計學上重要性原則之研究",(台北:政大會計研究所未出版碩士論文,民國66年6月)。
    7.劉立倫,"由決策攸關性論透視模型在會計上的應用及其評估",(台北:政大會計研究所未出版碩士論文,民國73年6月)。
    8.臺北市會計師公會,"台北市會計師公會會員名錄",民國74年8月29日印
    9.台灣省會計師公會,"台灣省會計師公會會員名錄"民國74年 8月31日印

    三、英文書籍
    1. A.A.A., Committee on Accounting Concepts and Standards. Accounting and Reporting Standards for Corporate Financial statements and Preceding Statements and Supplements (Evanston: Illinois: AAA, 1957)
    2. A.A.A., Committee on Human Information Processing, Report of The Committee on Human Information Processing, AAA, 1977
    3. AICPA, Accounting Principles Board Opinion No. 30, "Reporting The Results of Operations - Reporting The Effects of Disposal of a Segment of a Business and Extraordinary, Unusual and Infrequently Occurring Events and Transactions." (New York: AICPA, June 1973), 台北天一圖書公司翻印
    4. Accountants International Study Group, "Materiality in Accounting"
    5. Ashton, Robert H., Judgment Formation in The Evaluation of Internal Control: An Application of Brunswik`s Lens Model, (Unpublished PH.D. Dissertation, University of Minnesota, 1973)
    6. Canadian Institute of Chartered Accountants, CICA Handbook (Toronto: CICA, January 1974)
    7. Financial Accounting Standards, Board, FASB Discussion Memorandum, Criteria for Determining Materiality (May 1975)
    8. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting by Business Enterprises" (Stanford, Conn.: FASB, November 1978), 台北天一圖書公司翻印
    9. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," (Stanford Conn.: FASB, May 1980), 台北天一圖書公司翻印
    10. Grady, Paul, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study NO. 7 (New York: AICPA, 1965)
    11. Lindman, Harold R., Analysis of Variance in Complex Experimental Designs (San Francisco: W. H. Freeman and Company, 1974)
    12. Messier, William Francis, An Examination of Expert Judgment in The Materiality/Disclosure Decision (Unpublished DBA Dissertation, University of Indiana, 1979)
    13. Pattillo, James W., The Concept of Materiality in Financial Reporting (New York: Financial Executive Research Foundation, 1976)
    14. Winer, B. J., Statistical Principles in Experimental Design, (New York: McGraw-Hill, Inc., 1971)
    四、英文期刊
    1. A.A.A. Committee Report, "Accounting Valuation Bases." The Accounting Review (July 1972), PP. 535-73.
    2. Ashton, Robert H., "The Predictive-Ability Criterion and User Prediction Models." The Accounting Review (October 1974), PP. 719-32
    3. Ashton, Robert H., "An Experimental Study of Internal Control Judgments." Journal of Accounting Research (Spring 1974), PP. 143-57
    4. Bernstein, Leopold A., "The Concept of Materiality." The Accounting Review (January 1967), PP. 86-95
    5. Blough, Carman G., "Current Accounting Auditing Problems." The Journal of Accountancy, 89 April 1950, P. 353
    6. Boatsman, James R., and Jack C. Robertson, “Policy-Capturing on Selected Materiality Judgments." The Accounting Review (April 1974), PP. 342-52
    7. Brown, Paul R., "Independent Auditor Judgment in The Evaluation of Internal Audit Functions." Journal of Accounting Research (Autumn 1983), PP. 444-55
    8. Capeland, Ronald M., and William Fredericks, "Extent of Disclosure." Journal of Accounting Research (Spring 1968), PP. 106-13
    9. Dohr, James L., "Materiality-What does it mean?" The Journal of Accountancy, 90 July 1950, P.54
    10. Dyer, Jack L., "Toward The Development of Objective Materiality Norms." The Anthur Andensen Chroncle (October 1975), PP. 38-49
    11. Einhorn, Hillel J., "Expert Judgment: Some Necessary Conditions and An Example." Journal of Applied Psychology (October 1974), PP. 562-71
    12. Frishkoff, Paul, "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting: Selected Studies 1970. Supplement to Vol. 8, Journal of Accounting Research, PP. 116-29
    13. Goldberg, Lewis R., "Simple Models or Simple Processes?" American Psychologist (July 1968), PP. 484-5
    14. Hofstedt, Thomas R. and G. David Hughes, "An Experimental Study of The Judgment Element in Disclosure Decision." The Accounting Review (April 1977), pp. 379-95
    15. Institute of Chartered Accountants in England and Wales. "The Interpretation of `Material` in Relation to Accounts" (Statement V10), Accountant, 27 July 1968, P. 116
    16. Joyce, Edward J., "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research, 1976, PP. 29-60
    17. Libby, Robert. "The Use of Simulated Decision Makers in Information Evaluation." The Accounting Review (July 1975)
    18. Libby, Robert. "Bankers` and Auditors` Perceptions of The Message Communicated by The Audit Report." Journal of Accounting Research (Spring 1979), PP. 99–122
    19. Libby, Robert, "The Impact of Uncertainty Reporting on The Loan Decision." Selected from The Research opportunities in Auditing Program, Supplement to Journal of Accounting Research, 1979, PP. 35-57
    20. Libby, Robert and Barry L. Lewis, "Human Information Processing Research in Accounting: The State of The Art." Accounting, Organizations and Society, Vol. 2 No. 3, 1977. PP.245-68
    21. Messier, William Francis, "The Effect of Experience and Firm Type on Materiality/Disclosure Jugments." Journal of Accounting Research (Autumn
    1983), PP. 611-18
    22. Moriarity, Shane and Hutton Barton, "Modeling The Materiality Judgments of Audit Partners." Journal of Accounting Research (Autumn 1976), PP. 320-41
    23. Newman, Fred, "The Auditing Standard of consistency." Expirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 1-17
    24. Newton, Lauren K., "The Risk Factor in Materiality Decisions." The Accounting Review (January 1977)
    25. Olson, Norman O., "Discussion of The Auditing Standard of Consistency" Empirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 23-6
    26. Slovic, P. and D. Fleissener and W.S. Bauman, "Analyzing The Use of Information in Investment Decision Making: A Methodological Proposal." Journal of Business (April 1972), PP.283-301
    27. Trotman, Ken T. and Philip W. Yetton, "The Effect of The Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), PP. 256-267
    28. Woolsey, Sam M., "Development of Criteria to Guide The Accountant in Judgment Materiality." The Journal of Accountancy (February 1954), PP. 167-73
    29. Woolsey, Sam M., "Materiality Study." The Journal of Accountancy (September 1973), PP.91-2
    30. Zimmer, I., "A Lens Study of The Prediction of Corporate Failue by Bank Loan Officers.” Journal of Accounting Research (Autumn 1980), PP.629-36
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002006751
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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