| Reference: | 一、中文部份
1. 王雪玲，"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" ，(國立政治大學會計研究所未出版碩士論文，民國75年6月)。
2. 申佩芝，"審計人員對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. 林清山著，心理與教育統計學，(台北：東華書局，民國79年2月，16版)。
4. 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)。
5. 倪安順譯，SAS 基礎與統計應用使用手冊，(台北：儒林圖書有限公司，民國76年6月初版)。
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7. 陳兆宏，"變異數分析下的統計值---w2值的介紹，會計評論第二十二期，(國立政治大學會計研究學會)。
8. 許皎慧，"我國財務報表使用者、編製者及審計人員與重要性判斷行為之比較研究"，(國立政治大學會計研究所未出版碩士論文，民國80年7月)。
9. 彭昭英編著， SAS 與統計分析，(台北：儒林圖書有限公司，民國81年1月三版)。
10. 黃俊英著，多變量分析，(台北，中國經濟企業研究所，民國80年，四版)。
11. 楊國樞等著，社會及行為科學研究法，(台北：東華書局，民國78年10月，13版)。
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二、英文部份
1.Abdolmahammadi, M? and A? Wright`" An Examination of the Effects of Experience and Task Complexity on Audit Judgments, "The Accounting Review (January 1987) ,pp 1-13
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3.-----,and p. R? Brown, " Descriptive Modeling of Auditors Internal Control Judgments: Replication and Extension," Journal of Accounting Reseach (Spring 1980), pp.269-277
4.----- ,and S. S. Kramer," Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980) pp.l-15.
5.Boatsman, J. R? , and J. C? Robertson, " Policy-Capturing on Selected Materiality Judgments, " The Accounting Review, (April 1974), pp 342-352
6.Copeland, R? M? and W? Fredericks`" Extent of Disclosure, " Journal of Accounting Research (Spring 1968), pp?l06-113
7.DeAngelo, L? ," Auditor Size and Audit Quality`" The Journal of Accounting and Economics (December 1980), pp. 183-199
8.Frishkoff, p. , " An Empirical Investigation of the Concept Materiality in Accounting" Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp?116-129
9.Hamilton, R? E? , and W? F? Wright, " Internal Control Judgments and Effects of Experience: Replications and Extensions,"Journal of Accounting Research Part II (Autumn 1982),pp. 756-765
10.Hofstedt, T? R, , and G, D, Hughes, " An Experimental Study of the Judgment Elements in Disclosure Decisions, " The Accounting Review (April 1977), pp, 379 -395
11. 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
12. ---- ,and R, Libby, " Behavioral Studies of Audit Decision Marking`" Journal of Accounting Literature (spring 1982), pp.
13.Krogstad, J. L? , R? T, Ettenson, and J.Shanteau, " Context and Experience in Auditors, Materiality Judgments, " Auditing: A Journal of Practice and Theory (Fall 1984),pp.54-73
14.Messier, W, F? , Jr, ," The Effects of Experience and Firm Type on Materiality/Disclosure Judgments, " Journal of Accounting Research (Autumn 1983), pp, 661-618
15.Moriality, S?, and F, Barron, " Modeling the Materiality Judgments of Audit Partners ," Journal of Accounting Research (Autumn 1976), pp, 320-341
16.Newton , L. K. ,"The Risk Factor in Materiality Decisions," The Accounting Review (Spring 1977), pp. 97-108.
17.Schultz,J.J.,Jr. and P.M. Reckers ,"The Impact of Group Processing on Selected Audit Decisions," Journal of Accounting Research (Autumn 1981), pp. 482-501.
18.Spector, P, 1982 . Rresearch Design, Landon: Sage Publications.
19.Ward, B.H.,"An Investigation of the Materiality Construct in Auditing," Journal of Accounting Research (Spring 1976) pp. 138-152.
20.Wright, A, ," The Impact of CPA-Firm Size on Auditor Disclosure Preference`" The Accounting Review (July 1983) , pp, 621-632
21.Woolsey ,S.M., "Development of Criteria to Guide the Accountants in judging Materiality," Journal of Accountancy (February 1945a) , pp. 167-173.
22. -----,"Judging Materiality in De-terming Requirements for Full Disclosure," Journal of Accountancy (December 1954b),pp. 745-750.
23. -----, "Approach to Solving the Materiality Problems, " Journal of Accountancy (March 1973), pp. 47-50. |
