政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/90484
English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  全文笔数/总笔数 : 113822/144841 (79%)
造访人次 : 51781583      在线人数 : 592
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
搜寻范围 查询小技巧：
  • 您可在西文检索词汇前后加上"双引号"，以获取较精准的检索结果
  • 若欲以作者姓名搜寻，建议至进阶搜寻限定作者字段，可获得较完整数据
    •  进阶搜寻
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90484


    请使用永久网址来引用或连结此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/90484


    题名: 審計人員內部控制判斷行為之研究 : 透視模型之應用
    作者: 陳兆宏
    贡献者: 杜榮瑞
    陳兆宏
    日期: 1988
    上传时间: 2016-05-04 14:23:39 (UTC+8)
    參考文獻: 參考文獻
    一、中文部份
    1.中華民國證券交易法，民國75年5月11日修正公布。
    2.審計準則委員會，審計準則公報第一號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
    3._______________，審計準則公報第四號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
    4._______________，審計準則公報第五號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
    5.中華民國會計師公會全國聯合會職業道德研究委員會，會計師職業道德規範公報第一號，民國72年修訂。
    6.林清山，心理及教育統計學，東華書局，民國76年。
    7.黃俊英，多變量分析，第二版，中國經濟企業研究所，民國75年。
    8.文崇一，「問卷設計」，社會及行為科學研究法上冊，頁405~438,(楊國樞、文崇一、吳聰賢及李亦園編)，東華書局，民國76年。
    9.張春興，心理學上冊，東華書局，民國71年。
    10.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，民國75年，(台北:政大會計研究所碩士論文)。
    11.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文。
    12.陳兆宏，「變異數分析下的統計值──w^2值之介紹」，會計評論第二十二期，民國76年，(台北:政大會計研究所學會)。

    二、英文部份
    Abdel-khalik, A.R., and K. El-Sheshai, "Information Choice and Utilization in an Experiment on Default Prediction, "Journal of Accounting Research (Autumn 1980), pp. 325-42.
    Abdolmohammadi, M., and A. Wright, "An Examination of the Effects of Experience and Task Complexity on Audit Judgments, "The accounting Review (Jan. 1987), pp. 1-12.
    Alderfer, C. P., and H. Bierman. "Choices with Risk: Beyond the Mean and Variance, "Journal of Business July 1970): 341–53.
    ※Ashton, A.H., "An Empirical Study of Budget-Related Predictions of Corporate Executives, " Un published manuscript, New York University, 1980. (Forthcoming in Journal of Accounting Research.)
    _____, "Does Consensus Imply Accuracy in Accounting Studies of Decision Making?" "The Accounting Review(April 1985), pp. 173-85.
    Ashton, R.H., "Judgment Formation in the Evaluation of Internal Control: An Application of Brunswik`s Lens Model," un published Ph. D. dissertation, University of Minnesota, 1973.
    _____, "An Experimental Study of Internal Control Judgments." Journal of Accounting Research (Spring 1974), pp. 143-57. (a)
    _____, "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with other Judges," Journal of Applied Psychology (August 1974), pp.437-44. (b)
    _____, "Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis," Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), PP1 - 17.
    _____, " A Descriptive Study of Information Evaluation," journal of Accounting Research (Spring 1981), pp. 42-61.
    _____, Human Information Processing in Accounting, 1982, American Accounting Association, (SAR#17).
    _____, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-77.
    _____, and S. S. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting Research (Spring 1980), pp. 1-15.
    Auditing Standard Board, Codification of Statements on Auditing Standards, Auditing Section 150.
    ※Adamson, R.E., "Functional Fixedness as Related to Problem Solving: A Repetition of Three Experiment," Journal of Experimental Psychology (Oct. 1952), pp. 288-291.
    Birnberg J. G., and R. Nath, "Laboratory Experimentation in Accounting Research." The Accounting Review (January 1968), pp. 38-45.
    Boatsman, J. R., and J. C. Robertson, "Policy-Capturing on Selected Materiality Jodgments, "The Accounting Review (April 1974), pp. 34.2-52.
    ※Bowman, E. H., "Consistency and Optimality in Managerial Decision Making," Management science (January 1963), pp. 310-21.
    ※Brehmer, B., "Effects of Communication and Feedback on cognitive Conflict," Scandinavian Journal of Psychology (Third Quarter 1971), pp. 205-16.
    Brown, Paul R., "Independent Auditor Judgment in the Evaluation of Internal Audit Functions," Journal of Accounting Research (Autumn 1983), pp. 444-55.
    ※Brunswik, E., The Conceptual Framework of Psychology (University of Chicago, 1952).
    ※Campbell, D.T., "Systematic Error on the Part of Human Links in Communication Systems," Information and Control (Dec. 1958), pp. 334-69.
    Casey, C.J., "The Usefulness of Accounting Ratios for Subjects` Predictions of Corporate Failure: Replication and Extensions," Journal of Accounting Research (Autumn 1980), pp. 603–13.
    Chesley, G. R. , "Subjective Probability Elicitation Techniques: A Performance Comparison," Journal of Accounting Research (Autumn 1978), pp. 225-41.
    Cochran, W. G., and G. M. Cox, Experimental Designs (Wiley, 1957).
    Corless, J.C., "Assessing Prior Distributions for Applying sayesian Statistics in Auditing," The Accounting Review (July 1972), pp. 556-66.
    Crosby, M. A., "Implications of Prior Probability Elicitation on Auditor Sample Size Decisions," Journal of Accounting Research (Autumn 1980), pp. 585-93.
    Danos, P. , and E. A. Imhoff, "Auditor Review of Financial Forecasts: An Analysis of Factors Affecting Reasonableness Judgments," The Accounting Review (Jan. 1982), in press.
    ※Dawes, R.M., "A Case Study of Graduate Admissions: Application of Three Principles of Human Decision Making." American Psychologist (February 1971), pp. 180-88.
    _____, "The Robust Beauty of Improper Linear Methods in Decision Making," American Psychologist (July 1979), Vol. 34, No. 7, pp. 571-82.
    ※Dawes, R. M. , and B. Corrigan, "Linear Models in Decision Making," Psychological Bulletin (Feb. 1974). pp.95-106.
    DeANGELO, L. E., "Auditor Size and Audit Quality," Journal cf. Accounting and Economics (1981), pp. 183-99.
    Dickhaut, J. W., "Alternative Information Structures and Probability Revisions," The Accounting Review (Jan. 1973), pp. 61-79.
    ※Dudycha, L. W., and J. C. Naylor, "Characteristics of the Human Inference Process in Complex Choice Behavior Situation," Organizational Behavior and Human Performance (Sep. 1966), pp. 110-28.
    Edwards, W., "Bayesian and Regression Models of Human Information Processing- A Myopic Perspective," Organizational Behavior and Human Performance (November 1971), pp. 639–48.
    ※Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas, "Auditor Consensus in Internal Control Evaluation and Audit Program Planning," unpublished manuscript, University of Wisconsin, 1980. (Forthcoming in Journal of Accounting Research.)
    ※Gibbs, T. E., and R. G. Schroeder, "Evaluating the Competence of Internal Audit Departments", in Symposium on Auditing Research III (Urbana, I11. : Dept. of Accountancy, University of Illinois, 1979)
    ※Goldberg, L. R., "Simple Methods or Simple Processes? Some Research on Clinical Judgments," American Psychologist (July 1968), pp. 483–96.
    _____, "Man Versus Model of Man: A Rationale, Plus Some Evidence, for a Method of Improving on Clinical Inferences," Psychological Bulletin (June 1970), pp. 422–32.
    ※Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Controls Over Payroll," unpublished manuscript, Stanford University, 1977.
    ※Hamilton, R. E., and W. F. Wright, "Empirical Analysis of Internal Control Judgments," un published manuscript, University of Minnesota, 1980.
    _____, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research, Vol. 20, No. 2, Autumn 1982, pp. 756-65.
    ※Hammond, K. R., C. J. Hursch, and F. J. Todd, "Analyzing the components of clinical Inference," Psychological Review (Nov. 1964), pp. 438-56.
    Hays, W. L., Statistics (Holt, Rinehart and Winston, 1973).
    _____, Statistics (Holt, Rinehart and Winston, 1981).
    ※Hoffman, P. J., "The Paramorphic Representation of clinical Judgment," Psychological Bulletin (March 1960), pp. 116-31.
    _____, p. Slovic, and L. G. Rorer, "An Analysis of-Variance Model for the Assessment of Configural or Cue Utilization in Clinical Judgment," Psychological Bulletin (May 1968), pp. 338–49.
    Hofstedt, T. R., and G. D. Hughes, " An Experimental study of the Judgment Element in Disclosure Decisions." The Accounting Review (April 1977), pp. 379– 95.
    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.
    _____, and G. C. Biddle, "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), pp. 323-49.
    _____, and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature; Vol.1, Spring, 1982, pp. 103-23.
    ※Kahneman, D. , and A. Tversky, "Subjective Probability: A Judgment of Representativeness," Cognitive Psychology (July 1972), pp. 430-54.
    Kell, W. G., and R. E. Ziegler, Modern Auditing, 1983.
    Kessler, L., and R. H. Ashton, "Feedback and Prediction Achievement in Financial Analysis," Journal of Accounting Research (Spring 1981), pp. 146-62.
    Kida, T., "An Investigation Into Auditors` Continuity and Related Qualification Judgments," Journal of Accounting Research (Autumn 1980), pp. 506-23.
    Kinney, w. R. , and W. C. Uecker, "Mitigating the consequences of Anchoring in Auditor Judgments," The Accounting Review, Vol. LVII, No. 1, January 1982, pp. 55-69.
    Kirk, R. E., Experimental Design, Belmont, California: Brooks/Cole, 1982.
    Krogstad, J. L., R. T. Ettenson, and J. Shanteau, "Context and Experience in Auditors` Materiality Judgments," Auditing (Fall: 1984).
    Libby, R., "Bankers` and Auditors` Perceptions of the Message Communicated by the Audit Report," Journal of Accounting Research (Spring 1979), ??. 99—122. (a)
    _____, "The Impact of Uncertainty Reporting on the Loan Decision," Selection from the Research opportunities in Auditing Program, Supplement—to Journal of Accounting Research (1979), pp. 35-57. (b)
    Libby, R., and B. L. Lewis, "Human Information Processing Research in Accounting: The State of the Art in 1982," Accounting, organizations and Society, Vol 1.7, No. 3, 1982, pp. 231-85.
    ※Marchant, G. A., "Data Fixity: Some Further Empirical "Unpublished Honors Thesis, University Evidence, of New South Wales, 1979.
    Martin, H. T., TR, "The nature of clinical judgment," unpublished doctorial dissertation, Washington State College, 1957.
    ※Meehl, P. E., Clinical Versus Statistical Prediction: A Theoretical Analysis and Review of the Literature (University of Minnesota Press, 1954).
    ※_____, "A Comparison of Clinicians with Five Statistical Methods of Identifying Psychotic MMPI Profiles," Journal of counseling Psychology (Summer 1959), pp. 102–09.
    Meigs, W. B., 0. R. Whittington, and R. F. Meigs, Principles of Auditing, Eighth edition, Homewood, Illinois: Richard D. Irwin, Inc., 1985.
    ※Messier, W. F. , "An Analysis of Expert Judgment in the Materiality/Disclosure Decision," un published manuscript, University of Florida, 1979.
    _____, "The Effect of Experience and Firm Type on Materiality/Disclosure Judgments." Journal of Account Research, Vol. 21, No. 2, Autumn 1983, pp. 611-8.
    Mock, T. J., and J. L. Turner, "The Effect of Changes in Internal Controls on Audit Programs," in T. H. Burns, ed., Behavioral Experiments in Accounting II (Ohio State University, 1979), pp. 277-302.
    Moriartity, S., and F. H. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-41.
    _____, "Judgment Based Definition of Materiality," Selections from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research (1979), pp. 114-35.
    Neter, J., W. Wasserman, and G. A. Whitmore, Applied Statistics, (Allyn and Bacon, Inc., 1978).
    ※Reckers, P. M. J., and M. E. Taylor, "Consistency in Auditors` Evaluations of Internal Accounting controls. "Journal of Accounting, Auditing and Finance (Fall 1979), pp. 42-55.
    ※Rorer, L. G. , " A Circuitous Route to Bootstrapping Selection Procedures," Oregon Research Institute Research Bulletin, Vol. 12, No. 9 (1973); revised version of "A Circuitous Route to Bootstrapping," in H. B. Haley, A. G. D`Costa, and A. M. Schafer, eds. , Conference on Personality Measurement in Medical Education (Association of American Medical Colleges, 1971).
    ※_____, P.J. Hoffman, H. R. Dickman, and P. Slovic," Configural Judgment Revealed," Proceedings of the 75th Annual Convention of the American Psychological Association (1967), pp. 95-96.
    ※Ruesch, J., "The Observer and the Observed Human Communication Theory," in R. R. Grinaker, ed., Toward a Unified Theory of Human Behavior (Basic Books, 1967), pp. 36-54.
    ※Sawyer, J., "Measurement and Prediction, Clinical and Statistical," Psychological Bulletin (Sep. 1966), pp. 178-200.
    Schultz, J. J. , and S. G. Gustavson, "Actuaries` Perceptions of Variables Affecting the Independent Auditors` Legal Liability," The Accounting Review (July 1978), pp. 626–41.
    ※Shepard, R. N., "On Subjectively Optimum Selection among Multiattribute alternatives," In M. W. Schelly, II, and G. L. Bryan, eds. , Human Judgments and Optima li ty , New York : Wiley , 1964.
    Slovic, P., "Analyzing the Expert Judge: A Descriptive Study of a Stock-broker`s Decision Processes," Journal of Applied Psychology (August 1969), pp. 255-63.
    Slovic, P., D. Fleissner, and W. S., Bauman, "Analyzing the Use of Information in Investment Decision Making: A Methodological Proposal," Journal of Business (April 1972), pp. 283-301.
    Slovic, P., and S. Lichtenstein, "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgment," Organizational Behavior and Human Performance (Nov. 1971), pp. 649-744.
    ※Swieringa, R. J. , T. R. Dyckman, and R. E. Hoskin, "Emperical Evidence About the Effects of an Accounting Change on Information Processing,” in T. H. Burns, eds. , Behavioral Experiments in Accounting II (Ohio state University, 1979), pp. 225-59.
    ※Tucker, L. R. , "A Suggested Alternative Formulation in the Developments by Hursch, Hammod, and Hursch, and by Hammond, Hursch, and Todd," psychological Review (Nov. 1964), pp. 528-30.
    Trotman, K. T., and P. W. retton, "The Effects of the Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), pp. 256-67.
    ※Webb, E. J., "Individual and Organizational Forces Influencing the Interpretation of Indicators," Research Paper p. 488 (Institute for Defense Analyses, 1969).
    Weber, R., "Auditor Decision Making on Overall System Reliability Accurancy, Consensus, and the Usefulness of a Simulated Decision Aid, " Journal of Accounting Research (Autumn 1978), pp. 368-88.
    Wright, A., "The Impact of CPA-Firm Size on Auditor Disclosure Preferences," The Accounting Review (July 1983), pp. 621-32.
    ※Yntema, D. B. , and W. S. Torgerson, "Man-Computer Cooperation in Decisions Requiring Common Sense." IRE Transactions on Human Factors in Electronics (1961), pp. 20
    Zimmer, I., "A Lens Study of the Prediction of Corporate Failure by Bank Loan Officers," Journal of Accounting Research (Autumn 1980), pp. 629-36.
    ※表示該文獻作者未直接參閱,納入本研究的部份,係參考其他文獻摘錄。
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005800
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

    文件中的档案:

    没有与此文件相关的档案.



    在政大典藏中所有的数据项都受到原著作权保护.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏，無償提供學術研究與公眾教育等公益性使用，惟仍請適度，合理使用本網站之內容，以尊重著作權人之權益。商業上之利用，則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作，已盡力防止侵害著作權人之權益，如仍發現本網站之數位內容有侵害著作權人權益情事者，請權利人通知本網站維護人員(nccur@nccu.edu.tw)，維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - 回馈