| Reference: | 參考書目
一、中文書籍
1.石齊平著:當代個體經濟學理論與應用，自行出版，民國74年元月。
2.Robert Albanese; David D. Van Fleet: Organizational Behavior: A Managerial Viewpoint, CBS College Publishing，1983，吳定等譯，天一出版。
3.Meigs W. B.; O. R. Whittington; R. F. Meigs : Principles of Auditing(1985)8ed，馮拙人譯(台北:大中國圖書公司，民國74年7月)。
4.ALPHA C. Chiang: Fundamenta1 Methods of Mathematical Economics 2ed李嘉淦譯:基礎經濟數學，上下冊，(國立編譯館主編，東華書局出版，民國72年1月3版。)
5.馬忠芳著:一般財務審計報告之研究，國立政治大學會計研究所，碩士論文，民國64年1月。
6.陳耀連著:現代審計成長與專業會計制度之研究，國立政治大學會計研究所，碩士論文，民國66年7月。
7.王金來著:應用代理理論建立均衡參與預算模式之研究。國立政治大學會計研究所，碩士論文，民國74年6月。
8.陳惠玲著:資訊不對稱情況下之轉撥計價。國立政治大學會計研究所，碩士論文。民國74年6月。
9.李長聯著:會計師對財務報表使用者法律責任之研究。國立政治大學會計研究所，碩士論文。民國75年6月。
二、英文書籍:
1. AICPA, Professional Standards, Vol. A.(台北，天一出版，民國74.年)。
2. Amir Barnea, Robert A. Haugen and Lemma W. Senbet: Agency Problems and Financial Contracting, Prentice Hall, Inc. Englewood Cliffs, New Jersey, U.S.A. 1985.
3. Antle Ricky Lee: Moral Hazard and Auditor Contracts: An Approach to Auditors` Legal Liability and Independence. Ph.D. dissertation, Standford University, 1981.
4. Carmichael D.R. and John J. Willingham: Perspectives in Auditing 4 ed, McGraw-Hill, New York, 1985.
5. Evans J. : Economic Models of Auditors‘ in the Accountability Environment, Ph.D. dissertation, Cornegie-Mellon, University, 1979.
6. John J. Willinghan, and D.R. Camichael: Auditing Concepts and Methods, 2ed McGraw-Hill, New York, 1974.
7. Ko Wansuk Matthew: Auditors` Incentive, Legal Liability and Reputation Under Information Asymmetry, Ph.D, dissertation, Ohio State University, 1985.
8. Magee R. : Employment Contracts and Accounting: The Auditor as an Economic Agent, Ph.D. dissertation, Northwestern University, 1977.
9. Noel J . C. : Agency Costs and the Demand and Supply of Auditing , Ph.D. dissertation, Ohio State University, 1981.
10. Richard E.J. , Darrell L.M. and A. Schmitz: Applied Welfare Economics and Public Policy , (台北，華泰翻印，民國72年)。
三、英文期刊：
1. Akerlot J. "The Market for `Lemons : Quality Uncertainty and the Market Mechanism". Quarterly Journal of Economics , August, 1970, PP. 488-500.
2. Alchion Armem A., and Demsetz Harold: "Production, Information Costs, and Economics Organization", American Economic Review LX11, NO. 5, Dec. 1972, PP. 777-795.
3, Anthony A. Atkinson: "Standard Setting In An Agency" Management Science, Vol. 24, No. 13, Sept. 1978, PP. 1350-1361.
4. Bengt Holmstrom: "Moral hazard and observability" The Bell Journal of Economics , Spring 1979, PP. 74-91.
5. Brown, J. "Toward an Economic Theory of Liability", Journal of Legal Studies, June 1973, PP. 323-349.
6, Dana Simunic: "The Pricing of Audit Services: Theory and Evidence" Journal of Accounting Research Vol. 18, No. 1, Spring, 1980, PP. 161-189.
7, David S. Ng: "An Information Economics Analysis of Financial Reporting and External Auditing", The Accounting Review. Vol. L111, No. 4, Oct. 1978, PP. 910-920.
8. David S. Ng and Jan Stoeckenius "Auditing: Incentives and Truthful Reporting" Journal of Accounting Research, Vol. 17, Supplement 1979 PP. 1-29.
9, Donald M. Roberts: "Discussion of Auditing: Incentives and Truthful Reporting" Journal of Accounting Research, Vol. 17,Supplement 1979, PP. 30-32.
10. Douglas V. Dejong and John H. Smith: "The Determination of Audit Responsibilities: An Application of Agency Theory". Auditing: A Journal of Practice and Theory, Vol. 4, No. 1, Fall 1984.
11. Eugene F. Fama: "Agency Problems and the Theory of the Firm" Journal of Political Economy, April 1980, PP. 288-307.
12. Froystein Gjesdal: "Accounting for Stewardship" Journal of Accounting Research, Vol. 19, No. 1, Spring 1981, PP. 208-231..
13. Furubotn E.G. and S. Pejovich "Property rights and Economics theory: A survey of recent literature", Journal of Economic Literature X, Dec. 1972, PP. 1137-1162.
14. Harris M. and A. Raviv: "Optimal Incentive Contracts with Imperfect Information", Journal of Economic Theory 20(1979), PP- 231-259.
15. Joel S. Demski and-R.J. Swieringa “A Cooperative Formulation of the Audit Choice Problem" The Accounting Review, July 1974, PP. 506-513.
16. Joel S. Demski and Gerald A. Feltham: "Economic Incentives in Budgetary Control Systems" The Accounting Review Vol. L111, No. 2, April 1978 PP. 336-359.
17. John H. Evans III: "Optimal Contracts. with Costly Conditional Auditing" Journal of Accounting Research, Vol. 18, Supplement 1980, PP. 108-128.
18. Joseph E. Stiglitz: "Incentives, Risk, and Information: Notes towards a Theory of Hierarchy" The Bell Journal of Economics, Autumn 1975, PP.552-579.
19. Linda Elizabeth DeAngelo: "Auditor Size and Audit Quality" Journal of Accounting & Economics, 3(1981) PP. 183-199.
20. Linda Elizabeth DeAngelo: "Auditor Independence, Low Balling" and Disclosure Regulation" Journal of Accounting & Economics 3(1981) PP. 113-127.
21. Michael C. Knapp: "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Press" The Accounting Review, Vol. LX, No. 2, April 1985, PP. 202-211.
22. Michael C.J. and W.M. Mekling: "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure", Journal of Financial Economics 3(1976) PP. 305-360.
23. Michael C. Jensen and William H. Meckling: "Theory of The Firm: Managerial Behavior Agency Costs and Ownership Structure" Journal of financial Economics
3(1976) PP. 305-360.
24. Ng, David S. "Supply and Demand of Auditing Services and the Nature of Regulations in Auditing", Arthur Young Professors` Roundtable Conference Proceedinfs, 1978, PP. 99-124.
25. Ordover, J. "Costly Litigation in the Model of Single Activity Accidents", The Journal of Legal Studies, June 1978, PP. 243-261,
26. Richard P. Brief "The Accountants` Responsibility in Historical Perspective" The Accounting Review, April 1975, PP. 285-297.
27. Robert Wilson: "The Theory of Syndicates" Econometrica,
Vol. 36, No. 1, January 1968, PP. 119-133.
28. Robert Wilson: "Auditing: Perspectives from Multiperson Decision Theory", The Accounting Review, Vol. LV111m No. 2, April 1983, PP. 303-318.
29. Robert S. Kaplan: "The Evolution of Management Accounting", The Accounting Review. Vol. LIX No. 3 July 1984, PP. 390-418.
30. Scott W., "Auditors` Loss Functions Implicit in Consumption-Imvestment Models," Journal of Accounting Research, Supplement, 1975, PP.98-117.
31. Simon, M. "Imperfect Information, Costly Litigation, and Product Quality", The Bell Journal of Economics, Vol. 12, No. 1, Spring 1981, PP. 171-184.
32. Simon Elliot B. : "Can the auditor be truly independent?” Accountancy (June 1980) PP. 105-106.
33. Stanley Baiman, "Agency Research in Managerial Accounting: A Survey", Journal of Accounting Literature, Spring 1982, PP. 155-213.
34. Stephen A. Ross: "The Economic Theory of Agency: The Principals` Problem", American Economic Association, May 1973, Vol. 63, No. 2, PP. 134-139.
35. Steven Shavell: "Risk Sharing and Incentives in the Principal and Agent Relationship”, The Bell Journal of Economics, Spring 1979, PP. 55-73. |
