| Reference: | 參考書目
一、中文部分
1.杜榮瑞，"揭開審計的黑盒子－－判斷政策與品質的探索"，會計研究月刊第29期，民國七十七年二月十日，頁68-70。(a)
2.───，"會計與人類資訊處理:理論與應用"，會計研究月刊第39期，民國七十七年十二月十日，頁54-56。(b)
3.林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。
4.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，民國七十七年六月。
5.陳家聲，"管理人員的認知型態"，「邁向中國人心理研究的新紀元:認同與探索」研討會，民國七十七年。
6.顏月珠，實用無母數統計方法，台北:作者自印，民國七十五年九月初版。
7.嚴世傑，SPSS/PC+使用手冊，台北:儒林圖書公司，民國七十六年四月修訂版。
二、英文部分:
1. Ashton, R.H., "An Experimental Study of Internal Control Judgments,"Journal of Accounting Research (Spring 1974), pp. 143-57.
2. ────, Human Information Processing in Accounting, Studies in Accounting Research No.17 (Sarasota, FL: AAA, 1982).
3. ────, and P.R. Brown, "Descriptive Modeling of Auditor`s Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-77.
4. Bamber, E.M., "Expert Judgment in the Audit Team: A Source Reliability Approach," Journal of Accounting Research (Autumn 1983), pp. 396-412.
5. Bar-Hill, M., "On the Subjective Probability of Compound Events,"Organizational Behavior and Human Performance (1973), pp. 396-406.
6. Biddle, G.C., and E.J. Joyce, "The Role of Sample Size in Probabilistic Inference in Auditing," unpublished manuscript, University of Chicago, 1979.
7. Biggs, S.F., and J.J. Wild, "An Investigation of Auditor Judgment in Analytical Review," The Accounting Review (October 1985), pp.607-33.
8. Butler, S.A., "Anchoring m the Judgmental Evaluation of Audit Samples," The Accounting Review (January 1986), pp. 101-11.
9. Felix, W.L., and W.R. Kinney, "Research in the Auditor`s Opinion Formulation Process: State of the Art," The Accounting Review(April 1982), pp. 245-71.
10. Gibbins, M., "Human Inference, Heuristics and Auditors` Judgment Processes," CICA Auditing Research Symposium, 1977.
11. Hogarth, R.M., Judgement and Choice: The Psychology of Decission,(New York: Wiley, 1980).
12. Johnson, W.B., ""Representativeness" In Judgmental Predictions of Corporate Bankruptcy," The Accounting Review (January 1983),pp. 78-97.
13. Joyce, E.J., "Expert Judgment in Audit Program Planning," Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), pp. 29-60.
14. ────, and G.C. Biddle, "Anchoring and Adjustment In Probabilistic Inference in Auditing," Journal of Accounting Research(Spring 1981a), pp. 120-45.
15. ────, "Are Auditors` Judgments Sufficiently Regressive?," Journal of Accounting Research (Autumn 1981b), pp. 323-49.
16. Joyce, E.J., and R. Libby, "Behavioral Studies of Audit Decission Making," Journal of Accounting Literature (Spring 1982), pp. 103-23.
17. Kahneman, D., and A. Tversky, "Subjective Probability: A Judgment of Representativeness," Cognitive Psychology (July 1972) , pp. 430-54.
18. ────，"On the Psychology of Prediction," Psychological Review (1973), pp. 237-51.
19. Kinney, W.R., and W.C. Uecker, "Mitigating the Consequences of Anchoring in Auditor judgments," The Accounting Review (January 1982), pp. 55-69.
20. Libby, R., Accounting and Human Information Processing: Theory and Applications, (Prentice-Hall, 1981).
21. ────, "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), pp. 648-67.
22. ────, and B.L. Lewis, "Human Information Processing Research in Accounting: The State of the Art in 1982," Accounting,Organizations and Society (1982), pp.231-85.
23. Schum, D.A., and W.M. Du Charme, "Comments on the Relationship Between the Impact and the Reliability of Evidence," Organizational Behavior and Human Performance (1971), pp. 111-31.
24. Slovic, P., and s. Lichtenstein, "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgment," Organizational Behavior and Human Performance (June 1971), pp. 649-744.
25. 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 Research(1976) pp. 159-87.
26. Tversky, A., and D. Kahneman, "Belief in the Law of Small Numbers," Psychological Bulletin (1971), pp.105-10.
27. ────, "Availability: A Heuristic for Judging Frequency and Probability," Cognitive Psychology (1973), pp. 207-32.
28. ────, "Judgment under Uncertainty: Heuristics and Biases,"Science (1974), pp. 1124-31.
29. Uecker, W., and W. Kinney, "Judgmental Evaluation of Sample Results: A study of the Type and Severity of Errors Made by Practicing CPAs," Accounting, Organization and Society (1977),pp. 269-75.
30. Wiest, J.D., Heuristic Program for Assembly Line Balancing,1961. |
