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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89209
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89209


    Title: 時間預算壓力.領導型態.A型人格特質及晉昇與查核人員申報查核時間行為之關係
    Authors: 林怡秀
    LIN, YI-XIU
    Contributors: 馬秀如
    林怡秀
    LIN, YI-XIU
    Date: 1992
    1991
    Issue Date: 2016-05-02 15:16:10 (UTC+8)
    Abstract: 本研究旨在探討時間預算壓力、人格特質、領導型態及晉昇對事務所查核人員行為的影響。預算一向被視為管理人員的壓力工具。 根據美國會計師協會(1978) 研究指出「會計師事務所最常使用時間預算作為成本控制的方法」。本研究假定在時間預算不足的情況下,可能採行的行為有: (一)挪報查核時數,包括在不同的審計合約間,或是在不同帳戶間,挪報查核時數; (二)低報查核時數; (三)依照自己的專業判斷,自行縮減部份查核程序; (四)直接省略部份查核程序,而不在乎是否影響審計品質; (五)高報查核時數; (六)實報查核時數。
    Reference: 一、中文書籍及期刊
    1.李美枝,「社會心理學」,(台北:大洋出版社,民國74年)
    2. 丁逸豪,「現代企業人事管理」,(台北:五南書局,民國76年)
    3. 陳定國,「企業概論」, (台北:三民書局,民國79年)
    4. 洪永泰校訂,高明秀、許博雄合譯,「類別資料分析」,(台北:巨流圖書公司,民國79年)
    5 林清山,「心理與教育統計等」,(台北:東華書局,民國78年)
    6. 黃俊英,「多變量分析」,(台北:中國經濟企業研究所,民國80 年)
    7. 楊國樞等,「社會行為科學研究法」,(台北:東華書局,民國77 年)
    8. 何培基譯, r SAS/PC 高等統計學」,(台北:松崗電腦圖書公司,民國79 年)
    9 松崗電腦圖書公司譯, 「S AS使用者指引」,(民國79 年)
    10 許博雄,「對數線性模型之原理與應用」,思與言,第28 卷第一期,民國79 年3 月,頁127-161。
    11 陳寬政、王德睦,「Logit Analysis 在生育行為研究中之應用」,中國社會學刊,第十二期,民國77 年12月,頁169-182。
    12. 蔡淑鈴、瞿海源,「性別與成就抱負:以台大學生為例」,中國社會學刊,第十二期,民國77 年12 月,頁135- 168 。
    13. 林一真,「中國人A 型量表編製初步報告」,中國測驗學會測驗年刊,第36 輯,民國78 年,頁13-24。
    14. 林一真,「中國人A 型量表之建構效度研究」,中國測驗學會測驗年刊,第37 輯,民國79 年,頁73-96。
    15. 林邦傑,「對數線性模式及其應用」, 國立政治大學教育與心理研究,第8 期,民國74 年,頁1-42。
    16. 林邦傑,「品質變項的因果分析一洛基對數線性模式及其應用J 中國測驗學會測驗年刊,第33 輯,民國75 年,頁125-141 。

    二、未出版著作
    1. 諶清,時間預算壓力對會計師事務所查帳人員工作態度影響之研究,政治大學會計研究所,民國77 年。
    2. 林恆鋒,會計師事務所審計人員在時間預算壓力下行為模式之研究-期望理論之運用,東吳大學會計研究所,民國78 年。
    3. 洪英正,工作團隊中,工作者的A 型人格、主管領導型態與工作壓力、工作滿足及工作投入的關係研究,政治大學心理研究所,民國76 年。
    4 侯望倫,工作壓力的實證研究-組織氣候、角色特性、人格特質與壓力症狀的關係,政治大學企業管理研究所,民國73 年。
    5. 陳嘉尚,人格特質型態、成長需求、角色壓力與工作壓力、工作滿足、離職意願之相關研究,中原大學企管研究所,民國74 年。
    6. 許鴻昭,主管人格特質與其領導方式及員工工作壓力、工作滿足關係之研究,成功大學工管研究所,民國75 年。
    7. 朴英培,工作價值觀、領導型態、工作滿足與組織承諾關係之研究-以韓國電子業為例,政治大學企管研究所博士論文,民國77 年。
    8. 王麗惠,我國人身保險市場區隔之研究-以台北市女性生活型態為探討主題,政治大學保險研究所,民國79 年。
    9 顏玉雲,台北市國民中學校長領導型式與學校行政人員工作滿意之研究,政治大學教育研究所,民國78 年。
    10. 陳智瀛,人格特性,主管領導型態對會計師事務所查帳員工作態度與績效的影響,東吳大學會計研究所,民國75 年。
    11. 廖素華,國小校長領導方式,教師人格特質與教師工作滿足的關係。政治大學教育研究所,民國66年。
    12 吳順發,個人特質、領導型態、績效回饋與工作反應的相關研究,中原大學企管研究所,民國76年。
    13 戴杏芳,領導者領導型態對員工達成預算態度的影響,政治大學會計研究所,民國77 年。
    14. 周昌筠,壽險業務員之關係行銷,政治大學保險研究所,民國80年。
    15. 郭玉玲,人格類型、領導角色與時間壓力對工作表現的影響,台灣大學心理研究所,民國72 年。
    16. 陳小薇,已婚職業婦女與家庭主婦消費生活、社會活動之比較研究,政治大學社會研究所,民國81 年。

    三、英文期刊
    *1. AkerLof, George, "The Economics of Caste, the Rat Race, and Other Woeful Tales", The Quartely Journal of Economics (1976), PP.599-617.
    *2. Alderman, C.and Deitrick, J., "Auditors` Perceptions of Time-Budget Pressure and Premature Sign-off: A Replication and Extension", Auditing: A Journal of Practice and Theory (Winter 1982), PP . 54-68.
    3. Apasu, Yao, "The Importance of Value Structures in the Perception of Rewards by Industrial Salespersons", Joural of the Academy of Marketing Science (Spring 1987), PP.1-10.
    4. Bluen, Stephen D. and Barling, J. "Predicting Sales Performance, Job Satifaction, and Depression by Using the Achievement Strivings and Impatience-Irritabi I ity Dimensions of Type A Behavior", Journal of Applied Psychology,(1990), PP.212-216.
    *5.Ben Zur, H.and S.J. Brezniz. "The Effects of Time Pressare on Risky Choice Behavior", Acta Psychologica (1981), PP.89-104.
    *6. Buhler, Pat, "Pawards in the Organization" , Supervison (Jan 1989), PP.5-7 .
    7. Carver, C.S. & Coleman A.E., & Glass D.C., "The Coronary-Prone Behavior Pattern and the Suppression of Fatigue on a TreadmiII Test", ,Journal of Personality and Social Psychology (1976), PP.460-466.
    8. Choo, F., "Job Stress, Job Performance, and Auditor Personality Characteristics", Auditing: A Journal of Practice & Theory (Spring 1986), PP.17-34.
    *9. Cooper, C.L. & Marshall, J., "Occupational Sources of Stress: A Review of the Literature Relating to Coronary Heart Disease and Mental HeaIth”, JournaI of Occupational Psychology (1976),49, PP.11-28 .
    10. Cook, E., Edmunds, W.L. and Kelly, T, "Management of an Accounting Practice", The CPA Journal (July 1988), PP.83-86.
    11. Decoster, D. and Fertakis, J., "Budget-Induced Pressure and Its Relationship to Supervisory Behavior", Journal of Accounting Research (Autumn 1968), PP . 237-246.
    12. Dirsmith, Mark W., Covaleski, Mark A. "Informal Communications, Nonformal Communications, and Mentoring in Public Accounting", Accounting Organizations and Society (1985),PP.149-169.
    *13. Douglas, S.M. An Examination of Underreporting of Hours by Accountants within an Expanded Expectancy Theory Framework Ph. D. disseration, University of Oregon (1977).
    14. Dubinsky, Alan J., Childers, Terry L., Skinner, Steven J. and Gencturk, Esra "Impact of Sales Supervisor Leadership Behavior on Insurance Agent Attitudes and Performance",,Journal of Risk & Insurance (Mar 1988), PP.132-144.
    *15. Fama, E., "Agency Problems and the Theory of the Firm", Journal of Political Economics (June 1983),PP.301-325.
    *16. Fleming, M, Implication of Budgetary Pressure in CPA Firms, DBA dissertation, Department of Accounting, University of Southern California (1979).
    *17. Ford, Neil M, and Walker, Orville C, and Churchill, Gilbert A., Jr. "Differences in the Attractiveness of Alternative Rewards Among Industrial Salespeople: Additional Evidence", Journal of Business Research (Apr 1985), PP.123-138.
    *18. French, J.R.P, Rogers, W. & Cobb, S., Adjustment as a Person-Environment Fit, Coping and Adaptation: Interdisciplinary perspectives, New York: Basic Books, 1974.
    *19. Friedman. M.and Roseman. R.H, Type A behavior and Your Heart, New York: Knopf, 1974.
    *20. Gaertner, J.F. and Ruhe, J.A. "Job-Related Stress in Pubic Accoanting", Journal of Accountancy (June,1981), PP.68-74.
    21. Herried,C. & Peterson, M. & chang, D. "Type A" Occupational Stress and Salesperson Performance", Journal of Small Business Management (1985),PP.59-65.
    22. Holmes, D.S. and Will, M.J, "Expression of Interpersonal Aggression by Angered and Nonangered Persons with the Type A and Type B Behavior Patterns", Journal of Personality and Social Psychology (1985),PP . 723-727.
    *23. Holmstrom, B., The Provision of Services In a Market Economy ,working Paper, University of Pennsylvania-The Wharton school, 1984.
    24. Jiambalvo, J and Pratt, J., "Task Complexity and Leadership Effectiveness in CPA Firms", ,The Accounting Review (October, 1982), PP.734-750.
    25. Kelly, T., and R. Seiler, "Auditor Stress and Time Budgets", The CPA Journal (December 1982), PP.24-34.
    26. Kelly, T. and Margheim, L., "The Impact of Time Budget Pressure, Personality, and Leadership Variables on Dysfunctional Auditor Behavior", Auditing: A Journal of Practice & Theory (Spring 1990),PP.21-42.
    27. Kydd, C.T, and Ogilvie, J.R. and Slade, L.A., "I Don`t Care What They Say, as Long as They Spell My Name Right", Group & Organization Studies (March 1990),PP.53-74.
    *28. Lighter, S "Motivational Implications of Accountants` Underreporting Behavior", Research Opportunities in Aduiting, New York : Peat Marwick Foundation, (1980).
    29. Lighter, S., Leisenring, J.and Winters, A. , "Underreporting Chargeable Time.", Journal of Accountancy (January 1983), PP.52-57.
    *30. Margheim, Loren and Pany, Kurt, "Quality Control, Premature Sign-off and Underreporting of Time: Some Empirical Findings ", Auditing: A Journal of Practice and Theory (Spring, 1986), PP . 50-63 .
    31. Matthews, Karen A. & Brunson, Bradford I., "Allocation of Attention and the Type A Coronary-Prone Behavior Pattern", Journal of Personality and Social Psychology (1979), PP.2081-2090 .
    *32. McGrath, J.E(Ed). Social and Psychological Factors in Stress, New York: Holt, Rinehart & Winston (1970).
    33 . McNair, C.J. The Effects of Budget Pressure on Audit Firms: An Empirical Investigation of the Underreporting of Chargeable Tim e, ,P h . D dissertation, Columbia Univesity in the City of New York, (1987).
    34. McDaniel, L. S. "The Effects of Time Pressure and Audit Program structure on Audit Performance", Journal of Accounting Research (1990), PP.267-285.
    35. Muhammad Jamal, "Relationship of Job Stress and Type-A Behavior to Employees` Job Satisfaction, Organizational Commitment, Psychosomatic Health Problems, and Turnover Motivation", Human Relations (1990), PP.727-738.
    *36. Nolan, Desmond, "Leadership Appraisals: Your Management Style Can Affect Productivity", Credit Union Executive (Winter 1988), PP.36-37.
    37. Penley, Larry E. - and Hawkins, Brian," Studying Interpersonal Communication in Organizations: A Leadership Application", Academy of Management Journal (Jun 1985), PP.309-326.
    38. Pittner, Mark S. & Houston, B. Kent, "Response to Stress, Cognitive Coping Strategies, and the Type A Behavior Pattern", Journal of Personality and Social Psychology (1980)) PP.147-157.
    39. Pratt J. and Jiambalvo J. "Relationships Between Leader Behaviors and Audit Teams Performance", Accounting, Organizations and Society(1981), PP.133-142.
    *40. Rhode,J.G., The Independent Auditor’s Work Environment: A Survey, New York: Commission on Auditor`s Responsibilities Study No.4) (1978).
    41. Schiff, M. and Lewin, A. Y. "The Impact of People on Budgets", The Accounting Review (1970)) PP.259-268.
    42. Seltzer, J. and Numerof, Rita E. "Supervisory Leadership and Subordinate Burnout", Academy of Management Journal (1988), PP.439-446.
    43. Steers, R.M. and Mowday, R. T., "Employee Turnover and Post-decision accommodation Processes", Research in Organizational Behavior (1981), PP.235-281.
    *44. StettLer, Howard F. Auditing Principal, Third edition. Englewood Cliffs) New Jersey : Pfentice-Hal I, Inc. (1970).
    45. Stout, C.W & Bloom, L.J . "Type A Behavior and Upper Respiratory in Fections", Journal of Human Stress (1982), PP.4-7.
    *46. Weinstein., Joshua, Averill., James . R. Opton, Edward M. & Lazarus, Richards, "Defensive Style and Discrepancy Between Self-report and Physiological Indexes of Stress", Journal of Personality and Social Psychology (1968), PP.406-413.
    47. Wernerfelt, Birger, "Reputation, Monitoring, and Effort", Information Economics and Policy. (1988), PP.207-218.
    *表示作者未直接參閱。
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004678
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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