English  |  正體中文  |  简体中文  |  Post-Print筆數 : 11 |  Items with full text/Total items : 88668/118332 (75%)
Visitors : 23507201      Online Users : 617
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90472
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/90472


    Title: 重要性判斷行為之研究 : 透視模型之應用
    Authors: 俞洪昭
    Contributors: 杜榮瑞
    俞洪昭
    Date: 1988
    Issue Date: 2016-05-04 14:23:12 (UTC+8)
    Reference: 參考書籍與文獻
    中文書籍:
    1.林清山著,心理與教育統計學,(台北:東華書局,民國72年3月)。
    2.楊國樞等著,社會及行為科學研究法,(台北:東華書局,民國73年6)。
    3.Meigs,W. B.,O. R. Whittington & R. F. Meigs, Principle of Auditing,8th ed.,馮拙人譯,審計學原理,(台北:大中國圖書公司總經銷,民國74年9月)。
    4.嚴世傑譯,SPSS/PC+使用手冊,(台北:儒林圖書公司,民國76年4月修訂版)。

    二、中文期刊及未出版論文:
    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.陳中峰,會計學重要性原則之研究,(國立政治大學會計研究所未出版碩士論文,民國66年6月)。
    3.陳正待,會計師事務所審計人員重要性判斷行為之研究,(國立政治大學會計研究所未出版碩士論文,民國76年6月)。
    4.陳兆宏,"變異數分析下的統計值-ω值的介紹,"會計評論第二十二期(政治大學會計研究學會),p.p.120~145。

    三、英文書籍:
    1.Ashton, R.H., Human Information Processing in Accounting, Studies in Accounting Research No.17 (Sarasota, FL: AAA 1982)
    2.Cochran, W.G. and G.M. Cox, Experimental design, (NY: John Wiley & Son, Inc. 1957)
    3.Hays, W.L., Statistics, 3rd ed., (CBS College Publishing 1981)
    4.SPSS Inc., SPSS/PC Manual, (IL : SPSS Inc. 1984)

    四、英文期刊及未出版論文:
    1.AAA, Committee on Accounting Concepts and Standards, "Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements," (Evanston, ILL : AAA 1957)
    2.Abdel-khalik, A.R., "On the Efficiency of Subject Surrogation in Accounting Research," The Accounting Review (October 1974), pp.743-750
    3.Abdolmohammadi, 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
    4.AICPA, Accounting Research Bulletin No.43, "Restatement and Revision of Accounting Research Bulletins," (NY:AICPA 1953), Chapter 8
    5.-----, Accounting Principle Board Opinion No.4, "Accounting for Investment Credits," (NY: AICPA 1964)
    6.-----, Accounting Principle Board Opinion No.30, "Reporting the Results of Operations," (NY:AICPA 1966)
    7.-----, Statement on Auditing Standard No.47, AU312, "Audit Risk and Materiality in Conducting an Audit," (NY:AlCPA 1977)
    8.Ashton, R.H., "Judgment Formation in the Evaluation of Internal Control: An Application of Brunswik's Lens Model," Unpublished Ph.D. Dissertation, University of
    Minnesota, 1973
    9.---------------, "An Experimemtal Study of Internal Control Judgments," Journal of Accounting Research(Spring 1974a),pp.143-157
    10. ---------------, "Cue Utilization and Expert Judgments : Comparison of Independent Auditors with other Judges," Journal of Applied Psychology(Vol. 59, No.4, 1974b),pp. 437-444
    11. ---------------, "The Predictive-Ability Criterion and User Prediction Models," The Accounting Review (October 1974), pp. 719-732
    12. ---------------, "User Prediction Models in Accounting : An Alternative Use," The Accounting Review(October 1975), pp. 718-722
    13. --------------- and P.R. Brown, "Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension," Journal of Accounting Research(Spring 1988),
    pp. 269-277
    14. --------------- and S.S. Kramer, "Students as Surrogates in Behavioral Accounting Research : Some Evidences," Journal of Accounting Research(Spring 1980), pp. 1-15
    15.Beaver, W., J. Rose, S. Becker and G. Sorter, "Toward an Empirical Measure of Materiality," Supplement to Journal of Accounting Research(1970), pp. 138-148
    16.Bernstein, L.A., "The Concept of Materiality," The Accounting Review(January 1967), pp. 86-95
    17.Blough, C.G., "Current Accounting & Auditing Problems," Journal of Accountancy(April 1950), p. 353
    18.Boatsman, J.R. and J.C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), Pp. 342-352
    19.Canadian Institute of Chartered Accountants, CICA Handbook, (Toronto = CICA 1974)
    20.Copeland, R.M., A.J. Francia and R.H. Strawser, "Students as Subjects in Behavioral Business Research," The Accounting Review(April 1973), pp. 365-372
    21.---------- ---------- and W. Fredericks, "Extent of Disclosure," Journal of Accounting Research(Spring 1968), pp. 106-113
    22.Cunningham, W.H., W.T. Anderson, Jr. and J.H. Murphy, "Are Students Real People ?," Journal of Business(July 1974), Pp. 399-409
    23.Cushing, B.E., D.G. Searfoss and R.H. Randall, "Materiality Allocation in Audit Planning: A Feasibility Study," Supplement to Journal of Accounting Research(1979), pp. 172-216
    24.Dickhaut, J.W., J. Livingstone and D. Watson, "On the Use of Surrogates in Behavioral Experimentation," Report of the Committee on Research Methodology in Accounting, The Accounting Review, Supplement to Vol. XLVII, 1972,pp.455-471
    25.Emery, D.R., R. Thakkar and S. Moriarity, "A Comparative Study of Materiality Judgments of Financial Statement Users and Auditors," Working Paper, University of Missouri 1981
    26.Enis, B.M., K.K. Cox and J.E. Stafford, "Students as Subjects in Consumer Behavior Experiments," Journal of Marketing Research(February 1972), pp. 72-74
    27.Ettenson, R., J.L. Krogstad and J. Shanteau, "Materiality Judgments : An Analysis of Auditor Expertise," Psychology Report No.81-2, April 1981
    28.FASB, Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," (Stamford Conn. = FASB 1980)
    29.Firth, M., "Consensus Views and Judgment Models in Materiality Decision," Accounting, Organization and Society 4:4 (1979), pp. 283-295
    30.Frishkoff, P., "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting : Selected Studies, Supplement to Journal of Accounting Research(1979), pp. 116-129
    31.Grady, P., "Inventory for General Accepted Accounting Principles for Business Enterprises," AICPA Accounting Research Study No.7 (NY : AICPA 1965)
    32.Hamilton, R.E. and W.F. Wright, "Internal Control Judgments and Effects of Experience : Replications and Extensions," Journal of Accounting Research(Autumn 1982), pp. 756-765
    33.Hawkins, D.I., G. Albaum and R. Best, "An Investigation of Two Issues in the Use of Students as Surrogates for Housewives in Consumer Behavioral Studies,"Journal of Business(April 1977), pp. 216-222
    34.Hofstedt, T.R., "Some Behavioral Parameters of Financial Analysis," The Accounting Review(October 1972), pp. 679-692
    35.----- ---------- and G.D. Hughes, "An Experimental Study of the Judgment Elements in Disclosure Decisions," The Accounting Review(April 1977), pp. 379-395
    36.Holmes, W., "Toward Standards for Materiality," Journal of Accountancy(June 1973)
    37.Holstrum, G.L. and W.F. Messier, Jr., "A Review and Integration of Empirical Research on Materiality," Auditing : A Journal of Practice & Theory(Fall 1982), pp. 45-63
    38.Hylton, D.P., "Some Comments on Materiality," Journal of Accountancy(September 1961), pp. 61-64
    39.Jennings, M., D.C. Kneer and P.M. Reckers, "A Source of Insecurity : A Discussion and An Empirical Examination of Standards of Disclosure and Levels of Materiality in Financial Statements," The Journal of Corporation Law (Spring 1985), 99.639-677
    40.-------------------------------------------------------, "A Reexamination of the Concept of Materiality : Views of Auditors, Users and Officers of the Court," Auditing : A Journal of Practice & Theory(Spring 1987), pp. 104-115
    41.Joyce, E.J., "Expert Judgment in Audit Program Planning," Studies in Human Information Processing in Accounting, Supplement to Journal of Accounting Research(1976), pp. 29-60
    42. ----------and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature (Vol.1 1982), pp. 103-123
    43.Khera, I.P. and J.D. Benson, "Are Students Really Poor Substitutes for Businessmen in Behavioral Research," Journal of Marketing Research(November 1970), pp. 529-532
    44.Kripke, H., "Some Reflections on Material Facts," Financial Executive(November 1972), pp. 38-46
    45.Krogstad, J.L., R.T. Ettenson and J. Shanteau,"Context and Experience in Auditors' Materiality Judgments," Auditing : A Journal of Practice & Theory(Fall 1984), pp. 54-73
    46.Messier, W.F.Jr., "An Examination of Expert Judgments in the Materiality/Disclosure Decisions," Unpublished DBA Dissertation, Indiana University, 1979
    47. ---------------, "An Analysis of Expert Judgment in the Materiality/Disclosure Decision," SE Aids Proceedings, 1981
    48.----------------, "The Effects of Experience and Firm Type on Materiality/Disclosure Judgments," Journal of Accounting Research(Autumn 1983), pp. 611-618
    49.Moriarity, S. and F.H. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320~341
    50.--------------------------------------, "A Judgment-Based Definition of Materiality," Supplement to Journal of Accounting Research(1979), pp. 114-135
    51.Newmann, F., "The Auditing Standard of Consistency," Supplement to Journal of Accounting Research(1968),pp. 1-17
    52.Newton, L.K., "The Risk Factor in Materiality Decisions," The Accounting Review(January 1977), Pp. 97-108
    53. O’Connor, M.C. and D.W. Collins, "Toward Establishing User-Oriented Materiality Standards," Journal of Accountancy (December 1974), pp. 67-75
    54.Pattillo, J.W. and J.D. Siebel, "The Concept of Materiality," Financial Executive(October 1973), Pp. 28-38
    55.Rappaport, D., "Materiality," Journal of Accountancy (April 1964), pp. 42-48
    56.Reininga, W., "The Unknown Materiality Concept," Journal of Accountancy(February 1968), pp. 30-35
    57.Sander, T.H., H.R. Hatfield and U. Moore, A Statement of Accounting Priciple, (NY : AICPA 1938)
    58.Schultz, J.J.,Jr. and P.M. Reckers, "The Impact of Group Processing on Selected Audit Disclosure Decisions," Journal of Accounting Research(Autumn 1981), pp. 482-501
    59.Sheth, J.N., "Are There Differences in Dissonance Reduction Behavior Between Students and Housewives ?," Journal of Marketing Research(May 1970), pp. 243-245
    60.Shuptrine, F.K., "On the Validity of Using Students as Subjects in Consumer Behavior Investigations," Journal of Business(July 1975), pp. 383-390
    61.Slovic, P. and S. Lichtenstein, "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgment," Organization Behavior and Human Performance(November 1971), 6, pp. 649-744
    62.Sweeney, J.A., "Setting Materiality Criteria - the User's Viewpoint," Working Paper, Cornell University , 1980
    63.Tversky, A. and D. Kahneman, "Availability : A Heuristics for Judging Frequency and Probility," Cognitive Psychology (1973), 5, pp. 207-232
    64.--------------------------------------, "Judgment Under Uncertainty Heuristics and Biases," Science(1974), 185, pp. 1124-1131
    65.Ward, B.H., "An Investigation of the Materiality Construct in Auditing," Journal of Accounting Research(Spring 1976), pp. 138-152
    66.Woolsey, S.M., "Development of Criteria to Guide the Accountant in Judging Materiality," Journal of Accountancy (February 1954a), pp. 167-173
    67.--------------------, "Judging Materiality in Determining Requirements for Full Disclosure," Journal of Accountancy (December 1954b), pp. 745-750
    68.---------------------, "Approach to Solving the Materiality Problems," Journal of Accountancy(March 1973), pp. 47-50
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005788
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    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。
    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。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback