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題名 重要性判斷行為之研究 : 透視模型之應用 作者 俞洪昭 貢獻者 杜榮瑞
俞洪昭日期 1988 上傳時間 4-May-2016 14:23:12 (UTC+8) 參考文獻 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.743-7503.Abdolmohammadi, M. and A. Wright, "An Examination of the Effects of Experience and Task Complexity on Audit Judgments," The Accounting Review(January 1987), pp.1-134.AICPA, Accounting Research Bulletin No.43, "Restatement and Revision of Accounting Research Bulletins," (NY:AICPA 1953), Chapter 85.-----, 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R.H., "Judgment Formation in the Evaluation of Internal Control: An Application of Brunswik`s Lens Model," Unpublished Ph.D. Dissertation, University ofMinnesota, 19739.---------------, "An Experimemtal Study of Internal Control Judgments," Journal of Accounting Research(Spring 1974a),pp.143-15710. ---------------, "Cue Utilization and Expert Judgments : Comparison of Independent Auditors with other Judges," Journal of Applied Psychology(Vol. 59, No.4, 1974b),pp. 437-44411. ---------------, "The Predictive-Ability Criterion and User Prediction Models," The Accounting Review (October 1974), pp. 719-73212. ---------------, "User Prediction Models in Accounting : An Alternative Use," The Accounting Review(October 1975), pp. 718-72213. --------------- and P.R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research(Spring 1988),pp. 269-27714. --------------- and S.S. Kramer, "Students as Surrogates in Behavioral Accounting Research : Some Evidences," Journal of Accounting Research(Spring 1980), pp. 1-1515.Beaver, W., J. Rose, S. Becker and G. Sorter, "Toward an Empirical Measure of Materiality," Supplement to Journal of Accounting Research(1970), pp. 138-14816.Bernstein, L.A., "The Concept of Materiality," The Accounting Review(January 1967), pp. 86-9517.Blough, C.G., "Current Accounting & Auditing Problems," Journal of Accountancy(April 1950), p. 35318.Boatsman, J.R. and J.C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), Pp. 342-35219.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. 365-37221.---------- ---------- and W. Fredericks, "Extent of Disclosure," Journal of Accounting Research(Spring 1968), pp. 106-11322.Cunningham, W.H., W.T. Anderson, Jr. and J.H. Murphy, "Are Students Real People ?," Journal of Business(July 1974), Pp. 399-40923.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. 172-21624.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.455-47125.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 198126.Enis, B.M., K.K. Cox and J.E. Stafford, "Students as Subjects in Consumer Behavior Experiments," Journal of Marketing Research(February 1972), pp. 72-7427.Ettenson, R., J.L. Krogstad and J. Shanteau, "Materiality Judgments : An Analysis of Auditor Expertise," Psychology Report No.81-2, April 198128.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. 283-29530.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. 116-12931.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. 756-76533.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. 216-22234.Hofstedt, T.R., "Some Behavioral Parameters of Financial Analysis," The Accounting Review(October 1972), pp. 679-69235.----- ---------- and G.D. Hughes, "An Experimental Study of the Judgment Elements in Disclosure Decisions," The Accounting Review(April 1977), pp. 379-39536.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. 45-6338.Hylton, D.P., "Some Comments on Materiality," Journal of Accountancy(September 1961), pp. 61-6439.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), 99.639-67740.-------------------------------------------------------, "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. 104-11541.Joyce, E.J., "Expert Judgment in Audit Program Planning," Studies in Human Information Processing in Accounting, Supplement to Journal of Accounting Research(1976), pp. 29-6042. ----------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. 529-53244.Kripke, H., "Some Reflections on Material Facts," Financial Executive(November 1972), pp. 38-4645.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. 54-7346.Messier, W.F.Jr., "An Examination of Expert Judgments in the Materiality/Disclosure Decisions," Unpublished DBA Dissertation, Indiana University, 197947. ---------------, "An Analysis of Expert Judgment in the Materiality/Disclosure Decision," SE Aids Proceedings, 198148.----------------, "The Effects of Experience and Firm Type on Materiality/Disclosure Judgments," Journal of Accounting Research(Autumn 1983), pp. 611-61849.Moriarity, S. and F.H. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320~34150.--------------------------------------, "A Judgment-Based Definition of Materiality," Supplement to Journal of Accounting Research(1979), pp. 114-13551.Newmann, F., "The Auditing Standard of Consistency," Supplement to Journal of Accounting Research(1968),pp. 1-1752.Newton, L.K., "The Risk Factor in Materiality Decisions," The Accounting Review(January 1977), Pp. 97-10853. O’Connor, M.C. and D.W. Collins, "Toward Establishing User-Oriented Materiality Standards," Journal of Accountancy (December 1974), pp. 67-7554.Pattillo, J.W. and J.D. Siebel, "The Concept of Materiality," Financial Executive(October 1973), Pp. 28-3855.Rappaport, D., "Materiality," Journal of Accountancy (April 1964), pp. 42-4856.Reininga, W., "The Unknown Materiality Concept," Journal of Accountancy(February 1968), pp. 30-3557.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. 482-50159.Sheth, J.N., "Are There Differences in Dissonance Reduction Behavior Between Students and Housewives ?," Journal of Marketing Research(May 1970), pp. 243-24560.Shuptrine, F.K., "On the Validity of Using Students as Subjects in Consumer Behavior Investigations," Journal of Business(July 1975), pp. 383-39061.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. 649-74462.Sweeney, J.A., "Setting Materiality Criteria - the User`s Viewpoint," Working Paper, Cornell University , 198063.Tversky, A. and D. Kahneman, "Availability : A Heuristics for Judging Frequency and Probility," Cognitive Psychology (1973), 5, pp. 207-23264.--------------------------------------, "Judgment Under Uncertainty Heuristics and Biases," Science(1974), 185, pp. 1124-113165.Ward, B.H., "An Investigation of the Materiality Construct in Auditing," Journal of Accounting Research(Spring 1976), pp. 138-15266.Woolsey, S.M., "Development of Criteria to Guide the Accountant in Judging Materiality," Journal of Accountancy (February 1954a), pp. 167-17367.--------------------, "Judging Materiality in Determining Requirements for Full Disclosure," Journal of Accountancy (December 1954b), pp. 745-75068.---------------------, "Approach to Solving the Materiality Problems," Journal of Accountancy(March 1973), pp. 47-50 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005788 資料類型 thesis dc.contributor.advisor 杜榮瑞 zh_TW dc.contributor.author (Authors) 俞洪昭 zh_TW dc.creator (作者) 俞洪昭 zh_TW dc.date (日期) 1988 en_US dc.date.accessioned 4-May-2016 14:23:12 (UTC+8) - dc.date.available 4-May-2016 14:23:12 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 14:23:12 (UTC+8) - dc.identifier (Other Identifiers) B2002005788 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90472 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.tableofcontents 目錄圖表目次 緒論 研究動機………1 研究目的與範圍………3 論文結構………4 文獻探討 人類資訊處理………5 透視模型………12 國外重要性判斷之相關文獻探討………20 學生受試者是否適當之探討………36 我國之相關文獻探討………45 本章彙要………46 研究方法 問卷設計………60 變項定義………68 統計方法………76 受試者與研究程序………76 結果與討論 判斷政策………81 判斷品質………87 本章彙要………104 結論、研究限制與建議 結論………108 研究限制………111 建議………112參考書籍與文獻附錄A 第一次預試問卷附錄B 第二次預試問卷附錄C 正式問卷附錄D 共識係數表圖目錄圖2-1 透視模型圖………13圖2-2 判斷指標圖………15圖2-3 EPS與總裁函之不同組合………38圖3-1 本研究之實驗設計－以透視模型表示………66表目錄表2-1 檔案研究法之相關文獻彙總表………47表2-2 問卷法之相關文獻彙總表………48表2-3 實驗法之相關文獻彙總表………49表2-4 學生替代實務界人士之相關文獻彙總表………53表3-1-1 第一次預試結果彙總表………63表3-1-2 第二次預試判斷個案組合表………64表3-1-3 第二次預試之判斷個案釋例………65表3-1-4 正式問卷之判斷個案釋例………67表3-2-1 變異數分析表釋例………71表4-1-1 主要效果與交互作用之ω^2值表………82表4-1-2 達顯著水準的各主要效果與交互作用之ω^2值表………83表4-1-3 某六位受試者對各線索的重視程度(ω^2) ………85表4-1-4 判斷政策相關文獻比較表………86表4-2-1 穩定性係數表………88表4-2-2 穩定性次數分配表………89表4-2-3 穩定性相關文獻比較表………91表4-2-4 個人共識係數表………93表4-2-5 個人共識係數次數分配表………93表4-2-6 共識相關文獻比較表………95表4-2-7 某六位受試者之共識矩陣………96表4-2-8 主觀權數表………98表4-2-9 調整後統計權數表………99表4-2-10 自我洞察力係數表………100表4-2-11 自我洞察力次數分配表………101表4-2-12 自我洞察力相關文獻比較表………103表4-3-1 研究結果彙總表(一) ………105表4-3-2 研究結果彙總表(二) ………106 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005788 en_US dc.title (題名) 重要性判斷行為之研究 : 透視模型之應用 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 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.743-7503.Abdolmohammadi, M. and A. Wright, "An Examination of the Effects of Experience and Task Complexity on Audit Judgments," The Accounting Review(January 1987), pp.1-134.AICPA, Accounting Research Bulletin No.43, "Restatement and Revision of Accounting Research Bulletins," (NY:AICPA 1953), Chapter 85.-----, 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 ofMinnesota, 19739.---------------, "An Experimemtal Study of Internal Control Judgments," Journal of Accounting Research(Spring 1974a),pp.143-15710. ---------------, "Cue Utilization and Expert Judgments : Comparison of Independent Auditors with other Judges," Journal of Applied Psychology(Vol. 59, No.4, 1974b),pp. 437-44411. ---------------, "The Predictive-Ability Criterion and User Prediction Models," The Accounting Review (October 1974), pp. 719-73212. ---------------, "User Prediction Models in Accounting : An Alternative Use," The Accounting Review(October 1975), pp. 718-72213. --------------- and P.R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research(Spring 1988),pp. 269-27714. --------------- and S.S. Kramer, "Students as Surrogates in Behavioral Accounting Research : Some Evidences," Journal of Accounting Research(Spring 1980), pp. 1-1515.Beaver, W., J. Rose, S. Becker and G. Sorter, "Toward an Empirical Measure of Materiality," Supplement to Journal of Accounting Research(1970), pp. 138-14816.Bernstein, L.A., "The Concept of Materiality," The Accounting Review(January 1967), pp. 86-9517.Blough, C.G., "Current Accounting & Auditing Problems," Journal of Accountancy(April 1950), p. 35318.Boatsman, J.R. and J.C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), Pp. 342-35219.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. 365-37221.---------- ---------- and W. Fredericks, "Extent of Disclosure," Journal of Accounting Research(Spring 1968), pp. 106-11322.Cunningham, W.H., W.T. Anderson, Jr. and J.H. Murphy, "Are Students Real People ?," Journal of Business(July 1974), Pp. 399-40923.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. 172-21624.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.455-47125.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 198126.Enis, B.M., K.K. Cox and J.E. Stafford, "Students as Subjects in Consumer Behavior Experiments," Journal of Marketing Research(February 1972), pp. 72-7427.Ettenson, R., J.L. Krogstad and J. Shanteau, "Materiality Judgments : An Analysis of Auditor Expertise," Psychology Report No.81-2, April 198128.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. 283-29530.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. 116-12931.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. 756-76533.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. 216-22234.Hofstedt, T.R., "Some Behavioral Parameters of Financial Analysis," The Accounting Review(October 1972), pp. 679-69235.----- ---------- and G.D. Hughes, "An Experimental Study of the Judgment Elements in Disclosure Decisions," The Accounting Review(April 1977), pp. 379-39536.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. 45-6338.Hylton, D.P., "Some Comments on Materiality," Journal of Accountancy(September 1961), pp. 61-6439.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), 99.639-67740.-------------------------------------------------------, "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. 104-11541.Joyce, E.J., "Expert Judgment in Audit Program Planning," Studies in Human Information Processing in Accounting, Supplement to Journal of Accounting Research(1976), pp. 29-6042. ----------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. 529-53244.Kripke, H., "Some Reflections on Material Facts," Financial Executive(November 1972), pp. 38-4645.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. 54-7346.Messier, W.F.Jr., "An Examination of Expert Judgments in the Materiality/Disclosure Decisions," Unpublished DBA Dissertation, Indiana University, 197947. ---------------, "An Analysis of Expert Judgment in the Materiality/Disclosure Decision," SE Aids Proceedings, 198148.----------------, "The Effects of Experience and Firm Type on Materiality/Disclosure Judgments," Journal of Accounting Research(Autumn 1983), pp. 611-61849.Moriarity, S. and F.H. 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