| Reference: | 一、中文書籍(依著者筆劃次序排列)
1.何培基著，商用統計學與SAS/PC應用，(台北，長諾資訊圖書公司)。
2. 周文賢，葉佐端合著，多變量統計分析-SAS/STATISTICS 使用方法，(台北，教育部電子計算中心，民國78年11月)。
3. 林清山著，心理與教育統計學，(台北，東華書局，民國79年2月，16版)。
4. 財務會計準則委員會，財務會計準則公報第九號：或有事項及期後事項之處理準則，(台北，財團法人中華民國會計研究發展基金會)。
5. 楊國樞等著，社會及行為科學研究法，(台北，東華書局，民國78年10月，13版)。
二、中文期刊及未出版論文(依著者筆劃次序排列)
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証研究，(台北，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. 申佩芝，審計人員重要性判斷行為之研究-透視模型之應用，(台北，國立政治大學會計研究所未出版碩士論文，民國77年6月)。
3. 俞洪昭，重要性判斷行為之研究一透視模型之應用(台北，國立政治大學會計研究所未出版碩士論文，民國77年6月)。
4. 陳中?，會計學上重要性原則之研究，(台北，國立政治大學會計研究所未出版碩士論文，民國66年6月)。
5. 陳正待，我國會計師事務所審計人員重要性判斷行為之研究，(台北，國立政治大學會計研究所未出版碩士論文，民國76年6月)。
6. 陳兆宏，變異數分析下的統計值一ω2值的介紹，會計評論第二十二期，(國立政治大學會計研究學會)。
7. 黃秋林，由重要性觀點論會計師專業判斷，(台北，私立東吳大學會計研究所未出版碩士論文，民國76年6月)。
三、英文書籍
1. American Accounting Association, Committee on Accounting Concepts and Standards, Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements (Evanston, ILL:AAA 1957).
2. Ashton, R.H., Human Information Processing in Accounting (Evanston, ILL:AAA 1982).
3. Auditing Standards Board, American Institute of Certified Public Accountants, Statement on Auditing Standards No. 58--Reports on Audited Financial Statements (New York: AICPA 1989)
4. Financial Accounting Standards Board, "Criteria for Determining Materiality ," FASB Discussion Memorandum (Stamford Conn. FASB 1975).
5. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.2: Qualitative Characteristics of Accounting Information (Stamford Conn. FASB 1980).
6. Grady, P., "Inventory for Generally Accepted Accounting Principles for Business Enterprises," AICPA Accounting Research Study No.7 (New York: AICPA, 1965).
7. Hays, W.L.,Statistics (Holt, Rinehart and Winston,1973).
8. Keen, P., and M. Scott-Morton, Decision Support Systems: An Organizational Perspective (Addison-Wesley, 1978)。
9. Lindman, H.R., Analysis of Variance in Complex Experimental Designs (San Francisco: W.H. Freeman and Company, 1974)
10. Pattillo, J.W., The Concept of Materiality in Financial Reporting (New York: Financial Executive Research Foundation, 1976)
四、英文期刊及未出版論文：
1. Abdel-Khalik, A.R., "On the Efficiency of Subject Surrogation in Accounting Research," The Accounting Review (October 1974), pp. 743-750.
2. 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.
3. Alpert, B., "Non-Businessmen as Surrogates for Businessmen in Behavioral Experiments," The Journal of Business (April 1967), pp. 203-207.
4. Ashton, A.H., "Does Consensus Imply Accuracy in Accounting Studies of Decision Making? " The Accounting Review (April 1985), pp. 173-185.
5. Ashton, R.H., "The Predictive-Ability Criteria and User Prediction Model," The Accounting Review (October 1974), pp. 719-732.
6. ----, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-277.
7. ----, and 5.5. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting .Research (Spring 1980), pp.1-15.
8. Austin, K.R., R. Strawer, and H. Mixon, "Contingencies and Unasserted Claims: Adequate Answers?," The CPA Journal (September 1985), pp.48-58.
9. Ball p R., and P. Brown, "An Empirical Evaluation of Accounting Income Numbers," Journal of Accounting Research (Autumn 1968), pp. 159-178.
10. Barefield, R.M., "The Effect of Aggregation on Decision Making Success: A Laboratory Study," Jounal of Accounting Research (Autumn 1972), pp. 229-242.
11. Beaver,W.H., "The Information Content of Annual Earnings Announcements," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), pp.67-92.
12 ----,P. kettler, and M. Scholes, "The Association Between Market Determined and Accounting Determined Risk," The Accounting Review (October 1970), pp. 654-682.
13. Bernstein, L.A., "The Concept of Materiality," The Accounting Review (January 1967), pp. 86-95.
14. Boatsman. J.R., and J.C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), pp. 342-352.
15. Bonner, S.E., "Experience Effects in Auditing: The Role of Task-Specific knowledge," The Accounting Review (January 1990), pp. 72-92.
16. Butt, J.L., "Frequency Judgments in An Auditing Related Task," Journal of Accounting Research (Autumn 1988), pp. 315-330.
17. Carmichael, D.R., "Discussion of` A Judgment-Based Definition of Materiality`," Journal of Accounting Research ` (Supplement, 1979), pp.136-138.
18. ----, "Materiality Guidelines for Audits of ` Real Estate Companies," The CPA Journal (January 1990), pp. 56-59.
19. Chewning, G., K. Pany., and S. Wheeler, "Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds," Journal of Accounting Research (Spring, 1989), pp. 78-96.
20. Copeland, R.M., A.J. Francia, and R.H. Strawser," Students as Subjects in Behavioral Businees Research," The Accounting Review (April 1973), pp. 365-372.
21. ----, and W. Fredericks, "Extent of Disc1osure," Journal of Accounting Research (Spring 1968), pp. 106-113.
22. Drumming, S.T., "An Examination of Materiality Judgment Policies of Public Accountants," Unpublished Ph.D. Dissertation University of Wisconsin-Madison, 1982.
23. Einhorn, H.J., "Expert Judgment: Some Necessary Conditions and An Example," Journal of Applied Psychology (October 1974), pp. 562-571.
24. Firth, M., "Consensus Views and Judgment Models in Materiality Decision," Accounting Organization and Society 4:4 (1979), pp. 283-295.
25. Frishkoff, P., "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp. 116-129.
26. Frederick, D., and R. Libby, "Expertise and Auditors Judgments of Conjunctive Events," Journal of Accounting Research (Autumn 1986).
27. Goldberg, L.R., and C.E. Werts, "The Reliability of Clinician`s Judgment: A Multitrait-Multimethod Approach," Journal of Consulting Psychology (June 1966), pp. 199-206.
28. Gorry, G., and M. Scott-Morton, "A Framework for Management Information System," Sloan Management Review (Fall 1971), pp . 55-71.
29. 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.
30. Hammond, K.R., C.J. Hursch, and F.J. Todd," Analyzing the Components of Clinical Inference," Psychological Review (November 1964), pp. 438-456.
31. Hoffman, P.J., "The Paramorphic Representation of Clinical Judgment," Psychological Bulletin (March 1960), pp. 116-131.
32. Hofstedt, T.R., and G.D. Hughes, "An Experimental study of the Judgment Elements in Disclosure Decision," The Accounting Review (April 1977), pp. 379-395.
33. 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.
34. Hursch, C.J., K.R. Hammond, and J.L. Hursch, "Some Methodological Considerations in Multiple Cue Probability Studies," Psychological Review (January. 1964), pp. 42-60.
35. 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), pp. 637-677.
36. ----, "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.
37. 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.
38. Libby, R.,"The Use of Simulated Decision Makers Information Evaluation," The Accounting Review (July 1975), pp. 475-489.
39. ----, "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), pp. 648-667.
40. ----, and B.L. Lewis, "Human Information Processing Research in Accounting: The State of the Art," Accounting, Organizations and Society, Vol.2, No.3 (1977), pp. 245-268.
41. Messier, W.F. Jr., "An Examination of Expert Judgments in the Materiality / Disclosure Decisions," Unpublished DBA Dissertation, Indiana University, 1979.
42. ----, "An Analysis of Expert Judgment in the Materiality / Disclosure Decision," SE Aids Proceedings, 1981.
43. ----, "The Effects of Experience and Firm Type on Materiality / Disclosure Judgments," Journal of Accounting Research (Autumn 1983), pp. 611-618.
44. Mock, T., "Comparative Values of Information Structures," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1969), pp. 124-159.
45. Moriarity, S., and F.M. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-34l.
46. ----,"A Judgment-Based Definition of Materiality," Supplement to Journal of Accounting Research (1979), pp. 114-135.
47. Morris, M.H., and W.O. Nichols, "Consistency Exceptions: Materiality Judgments and Audit Firm Structure," The Accounting Review (April 1988), pp. 237-254.
48. Newmann, F., "The Auditing Standard of Consistency," Supplement to Journal of Accounting Research (1968), pp. 1-17.
49. Rose, J., W. Beaver, S. Becker, and G. Sorter, "Toward an Empirical Measure of Materiality, " Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp. 138-148.
50. Schultz, J.J. Jr., and P.M. Reckers, "The Impact of Group Processing on Selected Audit Disclosure Decision," Journal of Accounting Research (Autumn 1981), pp. 482-501.
51. Thomas, C.W., and J.L. Krogstad, "Materiality Guidance for Auditors," Journal of Accountancy (February 1979), pp. 74-77.
52. Woolsey, S.M., "Development of Criteria to Guide the Accountant in Judging Materiality," Journal of Accountancy (February 1954a), pp. 167-173.
53. -------, "Judging Materiality in Determing Requirements for Full Disclosure," Journal of Accountancy (December 1954b), pp. 745-750.
54. -------, "Approach to Solving The Materiality Problems," Journal of Accountancy (March 1973), pp. 47-50.
55. ------, "Materiality Study," The Journal of Accountancy (September 1973), pp. 91-96.
56. Wright, A., "The Impact of CPA Firm Size on Auditor Disclosure Preference," The Accounting Review (July 1983), pp. 621-632.
57. Wright, W.F., "Financial Information Processing Models: An Empirical Study," The Accounting Review (July 1977), pp. 676-689. |
