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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/89625
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/89625


    Title: 教育背景與會計師考試成績及審計工作績效之相關性研究
    Authors: 周國華
    Contributors: 鄭丁旺
    周國華
    Date: 1991
    1990
    Issue Date: 2016-05-02 17:02:07 (UTC+8)
    Abstract: 美國會計師協會(AICPA) 己於1988 年通過一項新規定,即在西元二千年時,所有會計師考生應修滿150 學分,而目前美國已有12州提前實施此一規定。為了驗證實施150 學分制的必要性,美國自1969 年起即有文獻探討會計師考生教育背景與其考試成績的相關性, 而大多數實證結果顯示教育程度愈高者,其考試成績亦愈高;此外, 亦有文獻探討教育背景與審計人員工作績效的相關性,實證結果亦顯示教育程度愈高者,其審計工作績效亦愈佳。
    Reference: 一、中文部份
    1.會計研究月刊,第60期,( 79年9月)。
    -----,第63期,( 79年12月)。
    -----,第69期,( 80年6月)。
    2. 楊國樞等著,社會及行為科學研究法,(台北:東華, 78年13版)。
    3. 林清山著,心理與教育統計學,(台北:東華,79年16版)。
    4. 楊麗文,會計相關人員對會計專業未來變革認知之研究,(政治大學會計研究所碩士論文,民國七十八年)。
    5. 楊麗文,會計相關人員對會計專業未來變革認知之研究,(政治大學會計研究所碩士論文,民國七十八年)。
    6. 蔡孟吟,我國會計師制度發展之研究,(政治大學會計研究所碩士論文,民國七十六年)。
    7. 吳昭德,審計人員績效評估之研究,(政治大學會計研究所碩士論文,民國七十八年)。
    8. 高麗玲,會計師事務所審計人員工作績效與努力程度之研究--期望理論之應用,(東吳大學會計研究所碩士論文,民國七十九年)。
    9. 黃希涵,大學會計專業教育與就業之研究,(政治大學會計研究所碩士論文,民國六十七年)。
    10. 戴介貞,大學會計教育對企業管理之助益,(東吳大學會計研究所碩士論文,民國七十年)。
    11. 劉江抱,我國會計研究所碩士教育及畢業生工作滿足之研究,(政治大學會計研究所碩士論文,民國七十一年)。

    二、英文部份
    1. Alford, R. Mark, Jerry R. Strawser and Robert H. Strawser, "Does Graduate Education Improve Success in Public Accounting? " Accounting Horizons (Morch1990).
    2. Anderson, Henry R. "Hank", "The 150-Hour Requirement: Florida`s Experience," CPA Journal (Jnly1988).
    3. Arlinghaus, Berry P. and W. Peter Salzarulo, "The Importance of Post-Baccalaureate Education for Tax Professionals," Akron Business & Economic Review (Winter 1986).
    4. Arnold, Donald F. and Thomas J. Geiselhart, "Practitioners` Views on Five-Year Educational Requirements for CPAs," The Accounting Review (April1984).
    5. Bruschi, William C., "Report on Additional Analysis of Data Obtained From Uniform Statistical Information Questionnaires," (AICP A 1966).
    6.--, " Are Women CPA Candidates Keeping Up With Men CPA Candidates?" The Women CPA. (April 1967).
    7. Burton, Norman L., "Basic Information Concerning Candidates Writing the Uniform . CPA Examination," (AICPA 1947).
    8. Cook, R.D. & S. Weisberg, "Residuals and Influence in Regression, " led., New York: Chapman and Hall, 1982.
    9. Deppe, Larry , Don R. Hansen and Stan Jenne, "The 150-Hour Educational Requirerrient: The History and Message of the Utah Experience, " Accounting Horizons (June 1988).
    10. Dunn, W. Marcus and Thomas W. Hall, "Am Empirical Analysis of the Relationships Between CPA Examination Candidate Attributes and Candidate Performance," The Accounting Review (Oct. 1984).
    11. Hellriegel, D. and G. White, "Turnover of Professionals in Public Accounting: A Comparative Analysis," Personnel Psychology (1979).
    12. Holder, William W., E. John Larsen and Doyle Z. Williams, "Educational Requirements for Public Accounting," CPA Journal (Dec.1985).
    13. Homgren, Charles T. & George Foster, " Cost Accounting : A Managerial Emphasis`" ,7ed., Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1991.
    14. Iman, Ronald L. &W .1. Conover, "Modern Business Statistics," 2ed., New York: John Wiley & Sons, 1989.
    15. Jiambalvo, James, "Performance Evaluation and Directed Job Effort: Model Development and Analysis in a CPA Firm Setting," Journal of Accounting Research (Autumn 1979).
    16. Kapoor, M. Rai, "Accounting Students` Attributes and Performance: Some Empirical Evidence on General Education," Issues in Accounting Education (Spring 1988).
    17. Langenderfer, Harold Q., "Accounting Education`s History: A 100-Year Search for Identity," Journal of Accountancy (May 1987).
    18. Leathers, Park E., "Relationship of Test Scores to CPA Examination Performance, " Journal of Accountancy (Sep. 1972).
    19. Lentilhon, Robert W. and Anthony T, Krzystofik, "Education, Preparation and Examination of the CPA," Journal of Accountancy (June 1984).
    20. Mills, Robert H., "Views on Education and Experience Requirements," Journal of Accountancy (Oct, 1985).
    21. --------- , "Post-Baccalaureate Education for CPAs: Educational Capacity and Perceived Academic Quality of Accounting Students," Accounting Horizons (June 1987).
    22. Ortinau, David J., Terry J. Engle and _ Jerry D. Siebel, " Attitudinal Insights into the Costs and Benefits of a Mandated Post-baccalaureate Educational Requirement," Accounting Horizons (March 1989).
    23. Reilly, Frank K. and Howard F. Stettler, "Factors Influencing Success on the CPA Examination," Journal of Accounting Research (Autumn 1972).
    24. Rhodes, J., J. Sorensen and E. Lawler, "Sources of Professional Staff Turnover in Public Accounting Firms Revealed by the Exit Interview, "Accounting. Organizations and society (1977).
    25. Sanders, Howard P., "Factors in Achieving Success on the CPA Examination," Journal of Accountancy (Dec. 1972).
    26. Siegel, Philip H., "Auditor Performance and Educational Preparation: An Analysis," Issues m Accounting Education (1987).
    27. Stettler, Howard F., "On Giving Guidance to the CPA Candidate," The Accounting Review (April 1978).
    28. The Commission on Profession al Accounting Education, " A Postbaccalaureate Education: Requirement for the CPA Profession" (National Association of State Boards of Accountancy, 1983) 。
    29. Titard, Pierre L. and Keith A. Russell, "Factors Affecting CPA Examination Success," Accounting Horizons. (Sep 1989).
    30. Williams, Doyle Z., "A Profile of CPA Candidates," The Accounting Review (Jan. 1969).
    31. Wright, Arnold, "The Comparative Performance of MBAs vs. Undergraduate Accounting Majors in Public Accounting," .The Accounting Review (Jan. 1988).
    32. Yost, Gregory C.," The Fifth Year: Reaction in Florida," Journal of Accounting Education (Spring 1986).
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005068
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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