| Reference: | 參考書籍與文獻
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.楊國樞等著，社會及行為科學研究法，(台北:東華書局，民國73年6月)
3.Meigs, W.B., 0RWhittington and R.F.Meigs, principle of Auditing，8th ed馮拙人譯，審計學原理，(台北:大中國圖書公司總經鈴，民國76年9月)
4.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林書局，民國76年4月修訂版)。
二、中文期刊及未出版論文:
1.陳兆宏，審計人員內部控制判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
2.俞洪昭，重要性判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
3.廖思清，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未出版碩士論文，民國75年6月)。
三、英文書籍
1. Ash t on, R.H., Human Information Processing in Accounting, Studies in Accounting Research No.17 (Sarasota, FL :AAA 1982)
2.Meigs, W. B. , O.R. Whittington and R.F. Meigs, Principles of Auditing, (NY: Richard D. Irwin, Inc, 1986 )
3.Nisbett R.E . R. Crandall and H. Reed, "Popular Induction: Information Is Not Necessarily
Information," In J.S. Carroll and J.W. Payne (eds), Cognition and Social Behacior, (NY: Lawrence Erlbaum Associates, 1976)
4. Saunders, D.R., "Psychological Perspectives on Management Fraud," In R.K Elliot and J.J.
Willingham (eds), Management Fraud: Detection and Deterrence, (New York: Petrocelli, 1980)
5. SPSS Inc, SPSS PC Manual, IL : SPSS Inc, 1984 )
6. Tversky, A. and D. Kahneman, "Causal Schemas in Judgments under Uncertainty," In M. Fishbein (ed), Progress in Social Psychology, NEW YORK: Lawrence Erlbaum Associates, 1980)
四、英文期刊及未出版論文：
1. Abdel-Khalik, A.R., D. Snowball and J .H. Wragge, "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs," The Accounting Review (April 1983), pp.215-227 .
2. Ajjen, I , "Intuitive theories of events and the effects of base rate information on prediction,"
Journal of Personality and Social Psychology (1977), Vol.35, pp.303-314.
3. American Institute of Certified Public Accountants, "PMM to Back Research into Causes, Deteetion of Fraud," Journal of Accountavcy (August 1977 ) , P.16
4. Avis, N.E. and M. Manis, "Base-Rate Do Influence social Judgments (But Not Optimally), Working Paper, University of Michigan, 1978
5. Bamber, E.M., "Expert Judgment in the Audit Team: An Examination of Source Credibility," Unpublished Manuscript, The Ohio State University, 1980
6. Bar-Hillel, M., "The Base-Rate Fallacy in Probability Judgment," Acta Psychologica (l980a),PP.211-233
7. -------- "Representa fiveness Reconsidered," Decision research
8. Beach, L.R., ET al, "Information Rilevance, Content and Source Credibility in the Revision of Opinions, "Organizational Behavior and Human Performance (February 1978) Vo121 PP.1-6
9. Brown, P.R., "Independent Auditor Judgment In the Evaluation of Internal Audit Functions, "Journal of Accounfing Research (Autumn 1983), PP.444-455.
10.Carroll, J.S. and R.S. Siegler. "Strategies for the Use of Base-Rate Information, "Organizational Behavior and Human Performance (1977), PP.392-402
11.Fischhoff, B., P. Slovic and S. Lichtenstein, "Subjective Sersitivity Analysis," Organizational Behavior and Human Performance (1979(. PP.339-359
12.Gibbins, M., "Human Inference, Heuristics, and Auditors` Judgment Process, " CICA Audit Research Symposium (1977)
13.Grether, D.M., "Bayes Rule as a Descriptive Model : The Representative Heuristic," Working paper, Cslifornia Institute of Technology, 1979.
14.Hammerton, M., "A Case of Radical Probability Estimation, "Juarnal of Experimental Psychology (1973), PP.252-254.
15. Joyce, E.J. and G.C. Biddle, "Anchoring and Adjustment in Probabilistic Inference in
Auditing, "Journal of Accounting Research (Spring 1981), PP.120-145.
16. "Are Auditors` Judgments Regressive?," Journal of Accounting Research (Autumn 1981), PP.323-349.
17. Kahneman, D. and A.Tversky, "Subjective Probability : A Judgment of Representativeness," Cognitive Psychology (July 1972a), PP.430-454.
18.-----------, "On the Psychology of Prediction," Psychological Review (1973),"
PP.237-251.
19. Lykken, P.T., "Psychology and the Lie Detector Industry, "American Psychologist (October 1974), PP.725-739.
20. Lyon, D. and P. Slovic, "Dominance of Accuracy Information and Neglect of Base Rates In Probability Estimation, "Acta Psychologica (1976), PP.287-298.
21. Manis, M. and I. Dovalina, "Base-Rates Can Affect Indiridual Predictions," Working Paper, University of Michigan, 1978.
22. Margheim, L.L., "Further Evidence on External Auditors` Reliance on Internal Auditors,"
Journal of Accounting research (Spring 1986), PP.194-20S.
23. Mason, R.O. and H. Moskowitz, "Conservatism in Information Processing Implication for Management Information Systems, "Decision Science (October 1972), Vol 3, PP.35-55.
24. Mautz, R.K., "The Natare and Reliability of Audit Evidence," The Journal of Accountancy
(May 1958), PP.40-47.
25. Nisbett, R.E. and E. Borgida, "Attribution and the Psychology of Prediction," Journal of
Personality and Social Psychology (1975), PP.932-943.
26. Rebele, J.E., J.A. Heintz and G.E. Briden, " Independent Auditor Sensitivity to Evidence
Reliability," Auditing: A Journal of Praactice &Theory (Fall 1988), Vol.8, No.1 PP.43-52.
27. Schum, D.A., W.M. Ducharme and K.E. Depitts, “Research on Human Multistage Probabilistic Inference Processes," Organizational Behavior" and Human Performance (1973), Vol. 10 PP.318-348.
28. Schneider, A., "Mpde;omg External Auditors` Evaluation of Internal Auditing," Journal of
Accounting Research (Autumn 1984), PP.657-678.
29. ------------------- "Consensus among Auditors in Evaluating the Internal Audit Function,"
Accounting and Business Research (Autumn 1985a) , PP.297-301.
30.--------------------"The Reliance of External Auditors on the Internal Audit Function," Journal of Accounting Research (Autumn 1985b), PP.911-919.
31. Swieringa, R., ET AL, "Experiments in the Heuristics of Human Information Processing," studies on Human Information Processing In Accounting (1976) Supplement to Journal of Accounting Reseanch 14, PP.159-187.
32. Tversky, A. and D. Kahneman, "Belief in the Law of Small Numbers," Psychological Bulletin (1971) PP.105-110.
33.-------------------"Availability : A Heuristic for Judging Frequency and Probability," Cognitive Psychology (1973) PP.207-232.
34. ------------------- "Judgment under Uncertainty : Heuristics and Biases," Science (1974). PP.1124-1131.
35. Uecker, W.C. and W.R. Kinney, "Judgmental Evaluation of Sample Results : A Study of the Type and Severity of Errors Made by Practicing CPAS," Accounting, Organizations and Society (1977), PP.269-275. |
