| Reference: | 一、中文書籍
1.中華民國會計師公會全國聯合會查帳準則委員會，查帳準則公報第一號：一般公認查帳準則總綱，民國七十二年。
2.中華民國會計師公會全國聯合會簽證業務促進會，"會計師事務所查帳品質管制規範"民國七十三年十二月。
3.余昭，人格心理學，（台北：三民書局，民國六十六年）。
4.林清山，心理教育統計學，（台北：東華書局，民國六十九年六版）。
5.施文森，保險學，（台北：五南圖書出版公司，民國七十年修正二版）。
6.查帳委員會，查帳準則公報第二號：查帳報告處理準則，民國七十二年。
7.袁宗蔚，保險學，（台北：三民書局有限公司，民國五十三年六月再版）。
8.高松譯，審計準則報告彙編，（台北：自版，民國七十年初版）。
9.馮拙人譯，審計學原理，（台北：大中國圖書公司，民國七十一年）。
10.鄭丁旺，中級會計學上下冊，（台北：政大會計研究叢書/1023，民國六十九年）。
11.鄭丁旺，現值會計，（台北：政大會計研究叢書/1022，民國六十九年）。
12.賴崇慶譯，「美國會計師制度」，會計師會訊第卅一期（台北：中華民國會計師公會全國聯合會，民國七十三年元月）。
二、未出版論文
1.王立瑋，"會計師事務所品質控制與同業評鑑之研究"，（國立政治大學會計研究所碩士論文，民國七十年）。
2.吳子輝，"內外控取向與自由選擇對於閱讀測驗成績之影響"，（國立政治大學教育研究所碩士論文，民國六十四年）。
3.林寶彩，"審計人員獨立性問題之研究"，（台北：國立政治大學會計研究所碩士論文，民國七十年）。
4.康淑珍，"審計憑證品質與審計風險之研究"，（台北：國立政治大學會計研究所碩士論文，民國七十年）。
5.莊書彰，"企業家成就動機與新產品創新之關係研究"，（國立政治大學企管研究所碩士論文，民國六十七年）。
6.許俐雅，"審計溝通功能之研究 - 投資者對於審計報告之了解"，（台北：國立政治大學會計研究所碩士論文，民國七十三年）。
7.陳惠卿，"我國會計師社會形象之研究"，（國立政治大學會計研究所碩士論文，民國七十二年）。
8.詹素嬌，"我國證管會對公開發行公司財務公開監督功能之研究"，（國立政治大學會計研究所碩士論文，民國七十年）。
9.葉鴻濱，"資本支出之風險分析"（東吳大學會計研究所碩士論文民國七十三年）。
三、英文書籍及期刊
l. Alker, H "Rationality and Achievement: A Comparison of the Atkinson-McClelland and Kogan-Wallach Formulations, "Journal of Personality 37 (1969): 207-24.
2. American Accounting Association 1964 Concepts and Standards Research Study Committee, The Realization Concept, "The Realization Concept", The Accounting Review, Vol. 40, April 1965.
3. James L. Athearn, Risk and Insurance, (West Publishing Co. 1977) pp 3-5.
4. J. W. Atkinson, An Introduction to Motivation (Princetion, New Jersey: Van Nostrand Co., Inc., 1964), pp. 240-68.
5. J. W. Atkinson and J. O. Raynor, Motivation and Achievement , (N.Y.: John Wiley Sons, 1974), pp. 13-18.
6. J. W. Atkinson et al., "The Achievement Motive, Goal-setting, and Probability Preferences," Journal of Abnormal and Social Psychology 60 (1960): 27-36.
7. Basic Concepts and Accounting Principles Underlying Financial Statement of Business Enterprise", APB Statement No. 4 (N. Y.: AICPA), Par. 134.
8. J. Bem, "The Concept of Risk in the Study of Human Behavior, " in Risk-taking Behavior, ed. Richard E. Carney (Springfield, Massachusetts: Thomas, 1971), p.8.
9. Leopold A. Bernstein, Financial Statement Analysis: Theory, Application, and Interpretation, Third edition, 1983, p.12
10. Jack Botwinick, "Disinclination to Venture Response Versus Cautiousness in Responding: Age Differences," Journal of Genetic Psychology 115 (1969): 55-62.
11. Buchan, Peter "An Inquiry Into the Risk Taking Attitudes of Managers" (University of Michigan, 1969) ,132-34.
12. Burton, John C. "Criticism with Love: An Educator Looks at CPAs." The Arthur Young Journal (Winter/Apring 1971): 16-22
13. "Fair Presentation: Another View", The CPA Journal 45 (June 1975):14
14. Cecil, Earl A. "Factors Affecting Individual Risk Taking Attitudes, "The Journal of Psychology 82 (1972), p. 225.
15. Cecil, Earl A. "Factors Affecting Individual Risk-Taking Attitudes," Journal of Psychology 82 (1972):223-25
16. Committee On Auditing Procedure, Statement, Section 230.03
17. Decoster, Don T. and John Grant Rhode, "The Accountant`s Stereotype: Real or Imagined, Deserved or Unwarranted," The Accounting Review 46 (Oct. 1972), p.651
18. Dickinson, Arthur Lowes, Accounting Practice and Procedure (N.Y. The Ronald Press Co. 1914): 94.
19. Dicksee, Lawrence R. Advanced Accounting, (London: Gee & Co. 1903), p.5
20. Dicksee, Lawrence R. Auditing, (london: Gee & Co. 1903), p.179.
21. Dictionary of Insurance Terms, (Washington, D.C.: US. chamber of Commerce, 1949), p.5.
22. A Dictionary of the Social Science, 1969 ed., S. V. "Risk", by Mary Jean Bowan.
23. Edward, Ward, "Subjective Probabilities Inferred from Decisions," Psychological Review 69 (1962): 109-35
24. Edward, Ward, "Probability-Preferences in Gambling," American Journal of Psychology 66 (1953): 349-64
25. Feather, N. T., "Subjective Probability and Decision Under Uncertainty," Psychological Review 66 (1959): 150-64.
26. Fish, Irving, The Theory of Interest (New York: Reprints of Economics Classics, 1965), pp.76-79.
27. Friedman, Milton, and Leonard Savage, "The Utility Analysis of Choices Involving Risk," Journal of Political Economy 4 (1948), p.279-304.
28. George Mandler et al, New Directions in Psychology: III (N.Y.: Holt, Rinehart & Winston, 1967), p.143.
29. Goodnow, Jacqueline J.: Response Sequences in a Pair of Two-choice Probability Situations," American Journal of Psychology 68 (1955): 624-30.
30. Greene, Mark R., Risk and Insurance, (NY: South-Western Publishing Co. 1973), pp 2-3.
31. Hardy, Chorles Co., Risk and Risk-Bearing (Chicago: The University of Chicago Press, 1931), p.66.
32. Hatfield, Henry Rand, Accounting: Its Principles & Problems, (N.Y.: D. Appletion-Century Company, 1927), p.99.
33. Higbee, Kenneth L., and Siegfried Sturefort, "Perceived Control and Riskiness," Psychonomic Science 17 (1969): 105-06.
34. Isbell, David B. and D. R. Camichael, "Disclaimers and Liab-The Rhode Island Trust Case", The Journal of Accountancy 135 (April 1973): 38.
35. Kipnis, D. and A. S. Glickman, "The Development of a Non-cognitude Battery : Prediction of Radiomen`s Performance," Burean of Navel Personal Technical Bulletin, June, 1959.
36. Knight, F. H., Risk, Uncertainty and Profit, (London: London School of Economics and Political Science, Series of Reprints of Scarce Tracts, No. 16. 1933), pp 19-20, pp 197-232.
37. Kogan, N. and M. A. Wallach, Risk Taking (New York: Holt, Rinehart and Winston, Inc. 1964)
38. Kogan, N. and Michael Wallach, "Sex Differences and Judgment Processes," Journal of Personality 27 (1959): 555-64.
39. Kogan, N. and Michael Wallach, "Aspects of Judgment and Decision-Making: Interrelationship and Changes with Age," Behavioral Sciences 6 (1961): 32.
40. Kramer, Allan, "The Significance of The Hochfelder Decision", CPA Journal 46 (August 1976): 11-12.
41. Lichtenstein, Sarah, "Bases for Preferences Among Three-outcome Bets," Journal of Experimental Psychology 69 (1965): 162-69.
42. Liverant, S. and A. Scodel, "Internal and External Control as Determinants of Decision Making Under Conditions of Risk," Psychological Reports 27 (1970):59-60.
43. MacNeal, Kenneth, Truth in Accounting, (Lawrence, Kanas: Scholars Book Co. 1939), pp.73-74.
44. Martuza, Victor R., "An Investigation of the Eftecting of Strutegy Availibility, Bankroll, and Sex on Risk-taking Behavior Measured in a Psychomatric Context, Journal of Personality 38 (1970): 146-59.
45. Maslow, Abraham, Eupsychian Management (New York: Richard D. Irwin, Inc., 1961), pp. 214-15.
46. McClelland, D. C., The Achieving Society (N.Y.: D. Van Nostrand Co. Inc. 1961), p.212.
47. McGlothin, W. H., "Stability of Choice Among Uncertain Alternatives," American Journal of Psychology 69 (1956): 604-15.
48. Mahone, C. H., "Fear of Failure and Unrealistic Vocational Aspiration," Journal of Abnormal and Social Psychology 60 (1960): 253-54.
49. Morris, R. P., "An Explanatory Study of Some Personality Characteristics of Gambles", Journal of Clinical Psychology 13 (1957): 191-93
50. Mosteller, F. and P. Nogee, "An Experimental Measurement of Utility", Journal of Political Economy 59 (1951) : 371-404.
51. Neumann, John Von and Oskar Morgenstern, Theory of Games and Economic Behavior (Princeton, New Jersey: Princeton University Press, 1947), p.20.
52. Okun, Morris A. and Francis J. di Vesta, "Cautiousness in Adulthood as a Function of age and Instructions," Journal of Gerontology 31 (September 1976): 571-76.
53. Parker, R. H., "lower of Cost or Market in Britain and United States: An Historical Survey", Abacus 1 (Dec. 1965): 158-59.
54. Plax, Timothy G. and Laurence B. Rosenfield, "Correlate of Risky Decision-Making", Journal of Personality Assessment 40 (August 1966): 416-17.
55. Roberts, Glyn C., "Sex and Achievement Motivation Effects on Risk-taking, "Research Quarterly 46 (March 1975): 58-70.
56. Rotter, Julian and Ray C. mulry, "Internal Versus External Control of Reinforcement and Decision Time," Journal of Personality and Social Psychology 2 (1965): 598-604.
57. Rowe, Willian D., An Anatomy of Risk, (A Wiley-Inter-science Publication 1977) pp 23-25.
58. Ryder, Paul and Ray Pike, "Criteria Placement in Detection: Implications for Kogan and Wallach`s Theory of Risk-taking", Australian Journal of Psychology.
59. Schodel, A. P. Ratoosh, and J. Mines, "Some Personality Correlates of Decision Making under Conditions of Risk," Behavioral Science, IV (1959), 11-18.
60. Slovic, Paul, "Differential Effects of Real Versus Hypothetical Payofts on Choices Among Gambles," Journal of Experimental Psychology 80 (1969): 434-37.
61. Sprague, Charles E., The Philosophy of Accounts, (Lawrence, Kansas: Scholars Book Co. 1907), pp.44-47.
62. Steiner, J., M. Jarris, and J. Parrish, "Risk Taking and Arousal Regulation,` British Journal of Medical Psychology 43 (1970): 336.
63. Sterling, Robert R., Accounting Collquim III (University of Kansas, 1973), p.40.
64. Steward, R.E., B. Com., "Independence: The Auditor`s Cornerstone", The Accounting Journals, Oct. 1977, p333.
65. Strickland, L. H., R. J. Lewicki, and A.M. Katz, "Temporal Orientation and Perceived Control as Determinants of Risk-taking," Journal of Experimental Social Psychology 2 (1966): 143.
66. Vroom, Victor H. and Bernd Pahl, "Relationship Between Age and Risk Taking Among Managers," Journal of Psychology 55 (October 1971): 339-405.
67. Webster’s Third New International Dictionary, Unabridged (Springfield, Mass.: G & C Merrian Co. 1961), p.1961
68. Welsch, Glenn A., Charles T. Zlatkovich and John A. White, Intermediate Accounting (Homewood, III. Richard ID. Irwin Inc. 1976), p.109.
69. Willett, A.H., The Economic Theory of Risk and Insurance (New York: Columbia University Press, 1901,), p.24.
70. Wright, Martin, Jimmy: A Study of Procticing CPAs` Risk Profiles to Determinate Attribute Relevant to The Certified Public Accountant’s Personality and Practice", p.208. |
