| Reference: | 一、中文書籍
1.李金銓著，大眾傳播學─社會、媒介、人，台北：三民書局，民國七十年初版。
2.李美枝著，社會心理學，台北：大洋出版社，民國七十三年七版。
3.施智謀著，公司法，台北：三民書局，民國六十九年初版。
4. R. M. Hodgetts, (Management: Theory, Process and Practice)許是祥譯，企業管理：理論、方法、實務，台北：中華企業管理發展中心，民國七十年一版。
5. Walter B Meigs,O. Ray Whittington and Robert F Meigs, (Principle of Auditing) 馮拙人譯，審計學原理，台北：大中國圖書公司，民國七十一年。
6.鄭丁旺著，中級會計學，台北：政大會計研究叢書，民國七十三年二版。
7. H. Jophin Reith, (Behavior in Organizations)，鄭伯壎及林詩詮合譯，組織行為，台北：中華企業管理發展中心，民國七十二年三版。
二、英文書局
1. AAA, A Statement of Basic Accounting Theory, Evanston, Ill. 1966.
2. AAA, Structure of Accounting Theory, Sarasota, Florida.
3. Abdel-Khalik, A. Rashad & F. Thomas Keller, Earning or Cash Flow: An Experiment on Functional Fixation and the Valuation of the Firm, Evanston, Ill, AAA, 1979.
4. AICPA, Statements on Auditing Standard, No. 1-39,台北：天一書局，民國七十一年。
5. FASB, Financial Accounting Standard, Stamford, Connecticut, 1976.
6. FASB, Statements No. 1-36 Concept No. 1-2, 台北：天一圖書公司，民國六十九年。
7. FASB, Statement of Financial Accounting Concept No.5, Stamford, Connecticut, 1984.
8. Glautier, M. W. E. and B. Underdown, Accounting Theory and Practice, Pitman Publishing Ltd., 1976.
9. Handriksen, Eldon S., Accounting Theory, 4th ed., 台北：美亞書局，1982。
10. Jophin, Bruce and James W. Pattillo, Effective Accounting Reports, Englewood Cliff, Prentice-Hall Inc., 1969.
11. Lee, T. A., Company Financial Reporting, 2ed ed., Berkshire, Van Nostrand Reinhold Co. Ltd., 1982.
12. Lev, Baruch, Accounting and Information Theory, Sarasota, Florida, AAA, 1969.
13. McCullers, Levis D. and Richard G. Schroeder, Accounting Theory Text and Reading, 台北：天一圖書公司，民國七十二年。
14. Merrill, John C. and Ralph L. Lowenstein, Media, Message and Man: New Perspectives in Communication, New York: David Mckay Co. Inc., 1971.
15. Most, Kenneth S., Accounting Theory, 2ed ed., 台北：華泰書局，1982。
16. Muller, Gerhand G. and Charles H. Smith, Accounting : Book of Reading, Hinsdale, Illinois, The Dryden Press, 1979.
17. Richardson, Lee, Dimension of Communication, New York: Meredith Co. 1969.
三、期刊
1. Abdel-Khalik, A Rashad. "The Entropy Law, Accounting Data, and Relevance to Decision-Making ," The Accounting Review, (April 1974), pp. 271-283.
2. Adelberg, Arthur Harris. "A Methodology for Measuring the Understandability of Financial Report Messages," Journal of Accounting Research, (Autumn 1979), pp. 565-592.
3. Aly, Hamdi F. and Jack I Duboff, "Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivables of a Small Retail Store," The Accounting Review, (January 1971), pp. 119-128.
4. Ashton, Robert H. "An Experimental Study of Internal Control Judgments," Journal of Accounting Research, (Spring 1974), pp. 143-157.
5. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysis` Perceptions of the Sources of Financial-Statement and Audit-Report Messages," The Accounting Review, (October 1981), pp. 882-896.
6. Bedford, Norton M. and Vahe Baladouni, "A Communication Theory Appeoach to Accountancy," The Accounting Review, (October 1962), pp. 650-659.
7. Baker, H Kent and John A. Haslem, "Information Needs of Individual Investors," The Journal of Accountancy, (November 1973), pp. 64-69.
8. Birberg, Jacob C. "Key Objectives in Financial Reporting," Management Review, (August 1965), pp.14-17.
9. Birnberg, Jacob G. "The Role of Accounting in Financial Disclosure," Accounting, Organization and Society, (1980), pp. 71-80.
10. Birnberg, Jacob G. and Nicholas Dopuch,"A Conceptual Approach to the Framework for Disclosure," The Journal of Accountancy, (February 1963), pp. 56-63.
11. Birnberg, Jacob G. and Raghu Nath, "Implication of Behavioral Science for Management Accounting," The Accounting Review, (July 1967), pp.
12. Bloom, Robert, Pieter T. Elgers & Dennis Murray, " Functional Fixation in Product Pricing: A Comparision of Individual and Groups," Accounting, Organization and Society, (1984), pp. 1-11.
13. Brown, Paul R. "Independent Auditor Judgment in the Evaluation of Internal Audit Functions," Journal of Accounting Research, (Autumn 1983), pp. 444-455.
14. Chen, Kung H, and Edward L. Summers, "A Study of Reporting Probabilistic Accounting Figures," Accounting, Organization and Society, (1981), pp. 1-15.
15. Collins Frank and John A. Yeakel, "Range Estimate in Financial Statement: Help or Hindrance?" The Journal of Accountancy, (July 1979), pp. 73-78.
16. Dermer, Jerry D. "Cognitive Characteristic and the Perceived Importance of Information," The Accounting Review, (July 1973), pp. 511-519.
17. Driver, Michael J. and Theodore J. Mock, "Human Information Processing, Decision Style Theory, and Accounting Information Systems," The Accounting Review, (July 1975), pp. 490-508.
18. Hammill, Alan. "Simplified Financial Statements," The Accountant`s Magazine, (July 1979), pp. 241-243.
19. Jones, C. P. & R. H. Litzenberger, "Quarterly Earning Reports and Intermediate Stock Price Trends," Journal of Finance, (March 1970), pp. 143-148.
20. Joyce, Edward J. "Expert Judgment in Audit Program Planning," Supplement to Journal of Accounting Research, (1976), pp. 29-67.
21. Kaplan, Robert A. & Richard Roll, "Investor Evaluation of Accounting Information: Some Empirical Evidence," Journal of Business, (April 1972), pp. 225-257.
22. Keys, David E."Confidence Interval Financial Statements: An Empirical Investigation," Journal of Accounting Research, (Autumn 1978), pp. 389-399.
23. Langenderfer, Harold Q. "A Conceptual Framework for Financial Reporting, "The Journal of Accountancy, (July 1973), pp. 46-55.
24. Lewis, Barry L. "Expert Judgment in Auditing: An Expected Utility Approach," Journal of Accounting. Research, (Autumn 1980), pp. 594-602.
25. McMonnies, P. N. "Should We Scrop Financial Reports ?" The Accounting Review, (December 1984), pp. 487-488.
26. Miller, Henry. "Environmental Complexity and Financial Reports," The Accounting Review, (Jonuary 1972), pp. 31-37.
27. Ng, David S. "An Information Economics Analysis of Financial Reporting and External Auditing," The Accounting Review, (October 1978), pp. 910-920.
28. Oliver, Bruce L. "A Study of Confidence Interval Financial Statements," Journal of Accounting Research, (Spring .1972), pp. 154-166.
29. Oliver, Bruce L. "The Semantic Differentical : A Device for Mearuring the Interpersonal Communication of Selected Accounting Concepts," Journal of Accounting Research (Autumn 1974), pp. 299-316.
30. Pashalian, Siroon and William J. E. Crissy, " Corporate Annual Reports are Difficult, Dull Reading, Human Interest Value Low, Survey Shows," The Journal of Accountancy, (August 1952), pp. 215-216.
31. Pratt, Jamie. "Post-Cognitive Structure: Its Determinants and Relationship to Perceived Information Use and Predicitive Accuracy," Journal of Accounting Research,(Spring 1982), pp. 189-209.
32. Revsine, Lawrence. "Data Expansion and Conceptual Structure," The Accounting Review, (January 1971), pp. 704-711.
33. Smith, James E. and Nora P. Smith, "Readability: A Measure of the Performance of the Communication Function of Financial Reporting," The Accounting Review, (July 1971), pp. 552-561.
34. Soper, Fred J. and Robert Dolphin, "Readability and Corporate Annual Reports," The Accounting Review, (April 1964), pp. 358-362.
35. Zeghal, Denniel. "Timeliness of Accounting Reports and Their Informational Content on the Capital Market," Journal of Business Finance & Accounting, (Autumn 1984), pp. 367-380.
四、未出版著作
1.許俐雅，審計溝通功能之研究--投資者對審計報告之了解，國立政治大學會計研究所碩士論文，民國七十三年。
2.陳世敏，中文可讀性公式試擬，國立政治大學新聞研究所碩士論文，民國六十六年。
3.翁曉音，就投資者與債權人的資訊需要論財務報表之目的，私立東吳大學會計研究所碩士論文，民國六十七年。
4.劉立倫，由決策攸關性論透視模型在會計上的應用及其評估，國立政治大學會計研究所碩士論文，民國七十三年。
5. Salter, John Harvey, An Application of Selected Comminication Concept to Education, PH. D. Dissertation, Louisiana State University and Agricultural and Mechanical College, 1975. |
