| Reference: | 參考書目
一、中文部分:
1.丁興祥，檔案研究法社會科學的應用，國立政治大學社會學報(民國76年12月)pp.153-168
2.王青祥，組織溝通、決策參與、個人特質、角色壓力與工作態度之關係，民國74年(台北:政大心理研究所論文)
3.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，民國77年(台北:政大會計研究所論文)
4.顏月珠著，商用統計學(台北:三民書局，民國72年)
5.嚴世傑譯，SPSS/PC+使用手冊 (上)(下)(台北:儒林圖書公司，民國76年)
二、英文部份
1. Abdel-Khalik, A. Rashad, Doug Snowball and Jhon H. Wragge. "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs." The Accounting Review (April 1983), pp.215-27.
2. American Institute of Certified Public Accountants. Codification of Statements on Auditing Standards. New York: American Institute of Certified Public Accountants, 1983.
3. Anderson, Norman H. "A Simple Model for Information Integration." In Theories of Cognitive Consistency: A Sourcebook. Ed. Bobert P. Abelson, Elliot Aronson, William J. McGuire, Theodore M. Newcomb, Milton J. Rosenberg and Percy H. Tannenbaum. Chicago: Rand McNally, 1968, pp. 731-43.
4. ________. Foundations of Information Integration Theory. New York: Academic Press, 1981.
5. ________."Cognitive Algebra: Integration Theory Applied to Social Attribution." In Leonard Berkowitz (ed.) Cognitive Theories in Social Psychology. New York: Academic Press,
1978, pp.1-101 .
6. Ashton, Robert H. "An Experimental Study of Internal Control Judgements." Journal of Accounting Research (Spring 1974), pp. 143-57.
7. __________. and Paul R. Brown. "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension." Journal of Accounting Research (Spring 1980), pp. 269-77.
8. ___________, and Sandra S. Kramer."Students as Surrogates in Behavioral Accounting Research: Some Evidence." Journal of Accounting Research (Spring 1980), pp. 1-15.
9. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysts` Perceptions of the Sources of Financial-Statement and Audit-Report Messages." The Accounting Review (October1981), pp. 882-96.
10. Biggs, Stanley F. and Theodore J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Control and Audit Scope Decisions." Journal of Accounting Research (Spring 1983)), pp. 234-55.
11. Birnbaum, Michael H. "Intuitive Numerical Prediction." American Journal of Psychology (Sep.1976), pp. 417-29.
12. Birnbaum, Michael H. and Steven E. Stegner."Source Credibility in Social Judgment: Bias, Expertise, and the Judges` Point of View." Journal of Personality and Social Psychology (1979) Vol. 37, No.1, pp.48-74.
13. Birnbaum, Michael H. Rebecca Wong and Leighton K. Wong. "Combining Information from Sources that Vary in Credibility." Memory & Cognition (1976)
Vol. 4(3), pp.330-36.
14. Brown,Paul R. "Independent Auditor Judgment in the evaluation of Internal Audit functions." Journal of Accounting Research (Autumn 1983), pp. 444-55.
15. Clay, Raymond J., Jr. and Daniel L. Haskin. "Can Internal Auditors Reduce External Audit Costs?" The Internal Auditor (April 1981), pp. 62-9.
16. Eagley, Alice H., and Samuel Himmelfarb. "Attitudes and Opinions." Annual Review of Psychology (1978), pp. 517-54.
17. Gaumnitz, Bruce R.; Nunamker, Thomas.; Surdick, John J. and Thomas, Michael F. "Auditor Consensus in Internal Control Evaluation and Audit Program Planning." Journal of Accounting Research (Autumn 1982), pp. 745-55.
18. Gibbs, Thomas E. and Richard G. Schroeder. "Evaluating the Competence of Internal Audit Departments." In Sysposium on Auditing Research III. Urbana, Illinois: University of Illinois, 1979, pp.207-25.
19. Hamilton, Robert E. and William F. Wright. "Internal Control Judgments and Effects of Experience: Replications and Extensions." Journal of Accountibg Research (Autumn 1982), pp.756-65.
20. Hass, R. Glen. "Effects of Source Characteristics on Cognitive Responses and Persuasion." In Cognitive Responses in Persuasion Ed. Richard E. Petty, Thomas M. Ostrum, and Timothy C. Brock. Hillsdale, N. J.: Lawrence Erlbaum Associates,1981, pp.141-72.
21. Hofstedt, Thomas R. "Some Behavioral Parameters
of Financial Analysis." The Accounting Review (October 1972), pp.679-92.
22. Hovland, Carl I.; Janis, Irving L.; and Kelly, Harold H. Communication and Persuasion. New Haven: Yale University Press, 1953.
23. Hovland, Carl I. and Walter Weiss. "The Influence of Source Credibility on Communication Effectiveness." Public Opinion Quarterly (Winter 1951-52), pp. 635-50.
24. 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.
25._________, and Gary C. Biddle. "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), pp.323-49.
26. Kaplan, Martin F. "Dispositional Effects and Weight of Information in Impression Formation." Journal of Personality and Social Psychology (1971), Vol. 18, No.3, pp.279-84.
27. Kell, Walter G., and Richard E. Ziegler. Modern Auditing 2nd ed. Taiwan: Hwa Tai Book Co., 1983.
28. Margheim, Loren L. "Further Evidence on External
Auditors` Reliance on Internal Auditors." Journal of Accounting Research Vol. 24, No. 1(Spring 1986), pp.194-205.
29. Mautz, R.K. "The Nature and Reliability of Audit Evidence." The Journal of Accountancy (May 1958), pp.40-7.
30._______, and Hussein A. Sharaf. The Philosophy of Auditing. Sarasota, Florida: American Accounting Assouiation, 1961.
31. McGuire, William J. "Persuasion, Resistence, and Attitude Change." in Ithiel de Sola Pool, et al (eds.). Handbook of Communication. Chicago: Rand McNally College Publishing Co.,1973, pp.216-52.
32. Morris, William and Hershel Anderson. "Audit Scope Adjustments for Internal Control?" The CPA Journal (July 1976), pp.15-20.
33. Oden, Gregg C. and Norman H. Anderson. " Differential Weighting in Integration Theory." Journal of Experimental Psychology (1971), Vol. 89, No.1 pp.152-61.
34. Rosenbaum, Milton E. and Irwin P. Levin.
"Impression Formation as a Function of Source Credibility and Order of Presentation of Contradictory Information." Journal of Personality and Social Psychology (1968), Vol. 10, No.2, pp.167-74.
35. Rosenbaum, Milton E. and Irwin P. Levin. "Impression Formation as a Function of Source Credibility and the Polarity of Information." Journal of Personality and Social Psychology (1969), Vol. 12, No.1, pp.34-7.
36. Savage, John H. Bank Audits and Examinations. 2nd ed Boston: Bankers Publishing Company, 1980.
37. Schepanski, A. "Tests of Theories of Information Procession Behavior in Credit Judgment." The Accounting Review (July 1983), pp.581-99.
38. Schneider, Anold. "Modeling External Auditors` Evaluations of Internal Auditing." Journal of Accounting Research (Autumn 1984) Vol. 22, No.2 pp.657-678.
39.-, "The Reliance of External Auditors on the Internal Audit Function." Journal of Accounting Research (Autumn 1985) Vol. 21, No.2 pp.911- 919.
40. Snowball, Doug. "Some Effects of Accounting Expertise and Information Load: An Empirical Study." Accounting, Organization and Society (1980), Vol. 5, No.3, pp.323-38.
41. Trotman, K.T. and P.W. Yetton. "The Effects of the Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), pp.256-67.
42. Ward, D. Deway and Jack C. Robertson. " Reliance on Internal Auditors. " Journal of Accounting (October 1980), pp.62-73.
43. Weber, Ron. "Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid." Journal of Accounting Research (Autumn 1978), pp.368-88.
44. Winter, John W. "Coordination Between Internal and External Auditors." The Internal Auditor (December 1976), pp.,17-22.
45. Woods, Jerry D. "Reviewing Your Standards for Internal/External Audit Coordination." The Internal Auditor (December 1981), pp.27-9. |
