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題名 我國會計師對職業道德認知之研究
作者 陳燕玉
CHEN, YAN-YU
貢獻者 鄭丁旺
陳燕玉
CHEN, YAN-YU
日期 1992
1991
上傳時間 2-May-2016 15:16:26 (UTC+8)
摘要 本文係以會計師之職業道德為研究範圍，旨在測試我國會計師對職業道德之認知程度及我國會計師對職業道德變動之意見。本文首先對會計師職業道德規範的變動及其他學者之相關研究作一歷史性之回顧與探索，然後以問卷調查方式進行實證研究。
參考文獻 一、中文書籍及未出版論文：
1. 汪泱若譯，審計學，台北自刊版，第八版。
2. 鄭丁旺著，中級會計學上冊，台北自刊版，第四版。
3. 林清山著，心理與教育統計學，台北東華書局印行，民國七十七年二月十四版。
4. 林松宏撰，審計人員對審計抽樣α 及β 風險認知程度之研究，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。
5.翁妙慈撰，我國會計師為工商界執行租稅規劃業務之研究，國立政治大學會計研究所未出版碩士論文，民國七十五年五月。
6.蔡玉琴撰，會計師職業行為規範之研究，國立政治大學會計研究所未出版碩士論上，民國七十八年六月。
7.孫瑞霙撰，會計師獨立性之認知研究，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。

二、英文書籍及期刊：
1. Anderson, G.D., "A Fresh Look at Standards of Professional Conducts", Journal of Accountancy, September 1985, 160, PP.91-92.
2. Beets, S. Douglas and Jack M. Cathey, "Commission and Contingent Fees: Rule Revissions and Their Effects", Ohio CPA Journal, (Autumn 1990), P.27.
3. FTC Order Concerning Restraints on CPAs, Journal of Accountancy, (Oct. 1990), PP.35-39.
4. Wall Street journal, (Aug. 8, 1990) Sec. A, P.2, Col 1.
5. Backof, Jeanne F.; Charles L., Jr., Historical Perspectives: Development of the Codes of Ethics in the Legal, Medical, and Accounting Professions, Journal of Business Ethics. Oct. 1991,PP.99-110.
6. Bishop A. and R.H. Tondkar, "Development of a Professional Code of Ethics", Journal of Accountancy, May 1987, 163:PP.97-8.
7. Lowe, Herman J., "Ethics in Our 100-Year History" Journal of Accountancy, May 1987, PP.82-85.
8. Moran, Mark and Gary J. Previts, "The SEC and the Profession, 1934-1984: The Realities of Self-Regulation" , Journal of Accountancy, July 1984, PP.68-80.
9. McGraw, Thomas K., Prophets of Regulation, The Belknap Press of Harvard University Press, Cambride Mass, 1984, P.189.
10. Choi, Frederick D.S., and Gerhard G. Mueller, International Accounting, Prentice Hall, Englewood Cliffs, NJ, 1984, PP.330-332.
11. Historical Studies of the United States. Colonial Times to 1970, Government Printing Office, Washington D.C., 1975, P. 140.
12. Securities and Exchange Commission, Accounting Series Release 81, 1958.
13. Strickland, Sherre G. Non-CPA Ownership of CPA Firms, The Ohio CPA Journal, Spring 1990, P.25.
14. Business. Government and Public Policy, Bartozzi, Dan Jr. and Burgunder, Lee B., Prentice-Hall, Englewood Cliffs, New Jersey; 1990 .
15. Bialkin, Kenneth, "Government Antitrust Enforcement and the Rules of Conducts" , Journalof Accountancy, May 1987, P.106.
16. Goldfarb v. Virginia State Bar, 421 U.S. 773.
17. American Bar Association Journal, Aug. 1976, PP.979-981.
18. American Bar Association Journal, Feb 1978, PP.206-210.
19. Ostlund, A. Clayton. , "Advertising-In the Public Interest?", Journal of Accountancy, January 1978, P.6l.
20. Association Management, Jan. ? 1979, PP.36-7.
21. Wall Street Journal, Feb. 21, 1986, P.5 Col 2.
22. Wall Street Journal, Oct. 21 , 1986.
23. Wall Street Journal, Jul. 28, 1987, P.43 col 3.
24. Wall Street Journal, Sep. 23, 1987, P.40 col 1.
25. Larson, Rholan E., "For the Members, By the Members, Journal of Accountancy, October 87, 164, PP.118-122.
26. "How Does This Affect Me?-Ask the Institute", Journal of Accountancy, October 1987, P.120.
27. Beets, S. Douglas and Jack M. Cathey, "Commissions and Contingent Fees: Rule Revisions and Their Effects" Ohio CPA Journal, Autumn 1990, P.27.
28. New York Times, Jan. 7, 1988, Sec. D., P.10 Col 2.
29. New York Times, Jan. 15, 1988, Sec. D., P.3 Col 4.
30. Yerkes, Russell E., Variations in Adherence to Epressed Rules of Ethics by the Accounting Profession and Some Factors Associated with Such Variation, unpublished Ph.D. Dissertation, Buffalo: State University of New York at Buffalo, 1975.
31. Loeb, Stephen E., A Behavioral Study of CPA Ethics, Unpublished Ph.D. Dissertation, Madison: University of Wisconsin, 1970.
32. Loeb, Stephen E., "A Survey of Ethical behavior in the Accounting Profession" , .Journal of Accounting Research, Autumn 1971, PP.287-306.
33. Loeb, Stephen E. and Suzanne N. Cory, "Whistleblowing and Management Accounting: An Approach", Journal of Business Ethics, Dec. 1989, PP .903-916.
34. Loeb, Stephen E., "Enforcement of the Code of Ethics: a Survey" , The Accounting Review, January 1972, PP.1-10.
35. Loeb, Stephen E., "Ethics Committees and Consultants in Public Accounting Firms? (Hospital Ethics as a Model)" ,Accounting Horizons, December 1989, PP.1-10.
36. Loeb, Stephen E., "-Fee Splitting: An Old Rule with a New Look" , Journal of Accountancy, October 1975, 140 ,PP.79-82.
37. Loeb, Stephen E., "The Evaluation of "Outcomes" of Accounting Ethics Education" Journal of business Ethics, Feb 1991, PP.77-84.
38. Carl in, Jerome E., Lawyers` Ethics: A survey of the New York City Bar, New York: Russell Sage foundation, 1966.
39. Beets, S. Douglas and Larry N. Killough, "The Effectiveness of a Complaint-Based Ethics Enforecment System: Evidence from the Accounting Profession", Journal of Business Ethics, Feb. 1990, PP.115-126.
40. Calypool, Gregory A., David F. Fetyko and Michael A. Pearson, "Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants" Journal of Business Ethics, Sep. 1990, PP.699-706.
41. Jeaneen M. Kidwell, Robert E. Stevens and Art L. Bethk, "Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality" , Journal of Business Ethics, August, 1987.
42. Keith G. Stanga and Richard A. Turpen, "Ethical Judgement on Selected Accounting Issues: An lnpirical Study", Journal of Business Ethics, October 1991.
43 Robert A. Peterson, Richard F. Beltramini and George Kozmetsky, "Concerns of College Students Regarding Business Eghics: A Replication" , Journal of Business Ethics, October 1991.
44. Peter Arlow, "Personal Characteristics in College Students` Evaluation of Business Ethics and Corporate Social Responsibility" , Journal of Business Ethics, January, 1991.
45. Pearson, Michael A., "Auditor Independence Deficiencies and Alleged Audit Failures" Journal of Business Ethics, May 1987, PP.281-287.
46. Michael A. Pearson, "Auditor Independence Deficiencies & Alleged Audit Failures" , Journal of Business Ethics, May 1987.
47. Don W. Fin n, Lawrence B. Chonko, Shelby D. Hunt,"Ethical Problems in Public Accounting: The View from the Top" , Journal of Business Ethics, Aug. 1988.
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/#B2002004685
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 陳燕玉zh_TW
dc.contributor.author (Authors) CHEN, YAN-YUen_US
dc.creator (作者) 陳燕玉zh_TW
dc.creator (作者) CHEN, YAN-YUen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:16:26 (UTC+8)-
dc.date.available 2-May-2016 15:16:26 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:16:26 (UTC+8)-
dc.identifier (Other Identifiers) B2002004685en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89216-
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.abstract (摘要) 本文係以會計師之職業道德為研究範圍，旨在測試我國會計師對職業道德之認知程度及我國會計師對職業道德變動之意見。本文首先對會計師職業道德規範的變動及其他學者之相關研究作一歷史性之回顧與探索，然後以問卷調查方式進行實證研究。zh_TW
dc.description.tableofcontents 第一章 緒論....................1
第一節 研究動機與目的....................1
第二節 研究範圍及對象....................3
第三節 研究方法及限制....................4
第四節 問卷之設計及回函分析方法.................... 5
第五節 論文架構
第二章 會計師職業道德之文獻探討.................... 10
第一節 會計師職業道德規範之歷史回顧.................... 10
第二節 會計師職業道德之研究.................... 27
第三章 我國會計師對職業道德、認知程度之探討.................... 48
第一節 研究方法....................49
第二節 實證結果分析.................... 58
第四章 我國會計師對職業道德變動之同意程度之探討.................... 65
第一節 美國會計師之職業道德變動....................65
第二節 我國會計師對職業道德變動之看法.................... 67
第三節 本章彙述.................... 72
第五章 結論與建議.................... 76
第一節 結論.................... 77
第二節 建議.................... 78
附錄一問卷.................... 82
參考書目.................... 88		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004685en_US
dc.title (題名) 我國會計師對職業道德認知之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 一、中文書籍及未出版論文：
1. 汪泱若譯，審計學，台北自刊版，第八版。
2. 鄭丁旺著，中級會計學上冊，台北自刊版，第四版。
3. 林清山著，心理與教育統計學，台北東華書局印行，民國七十七年二月十四版。
4. 林松宏撰，審計人員對審計抽樣α 及β 風險認知程度之研究，國立政治大學會計研究所未出版碩士論文，民國七十七年六月。
5.翁妙慈撰，我國會計師為工商界執行租稅規劃業務之研究，國立政治大學會計研究所未出版碩士論文，民國七十五年五月。
6.蔡玉琴撰，會計師職業行為規範之研究，國立政治大學會計研究所未出版碩士論上，民國七十八年六月。
7.孫瑞霙撰，會計師獨立性之認知研究，國立政治大學會計研究所未出版碩士論文，民國七十八年六月。

二、英文書籍及期刊：
1. Anderson, G.D., "A Fresh Look at Standards of Professional Conducts", Journal of Accountancy, September 1985, 160, PP.91-92.
2. Beets, S. Douglas and Jack M. Cathey, "Commission and Contingent Fees: Rule Revissions and Their Effects", Ohio CPA Journal, (Autumn 1990), P.27.
3. FTC Order Concerning Restraints on CPAs, Journal of Accountancy, (Oct. 1990), PP.35-39.
4. Wall Street journal, (Aug. 8, 1990) Sec. A, P.2, Col 1.
5. Backof, Jeanne F.; Charles L., Jr., Historical Perspectives: Development of the Codes of Ethics in the Legal, Medical, and Accounting Professions, Journal of Business Ethics. Oct. 1991,PP.99-110.
6. Bishop A. and R.H. Tondkar, "Development of a Professional Code of Ethics", Journal of Accountancy, May 1987, 163:PP.97-8.
7. Lowe, Herman J., "Ethics in Our 100-Year History" Journal of Accountancy, May 1987, PP.82-85.
8. Moran, Mark and Gary J. Previts, "The SEC and the Profession, 1934-1984: The Realities of Self-Regulation" , Journal of Accountancy, July 1984, PP.68-80.
9. McGraw, Thomas K., Prophets of Regulation, The Belknap Press of Harvard University Press, Cambride Mass, 1984, P.189.
10. Choi, Frederick D.S., and Gerhard G. Mueller, International Accounting, Prentice Hall, Englewood Cliffs, NJ, 1984, PP.330-332.
11. Historical Studies of the United States. Colonial Times to 1970, Government Printing Office, Washington D.C., 1975, P. 140.
12. Securities and Exchange Commission, Accounting Series Release 81, 1958.
13. Strickland, Sherre G. Non-CPA Ownership of CPA Firms, The Ohio CPA Journal, Spring 1990, P.25.
14. Business. Government and Public Policy, Bartozzi, Dan Jr. and Burgunder, Lee B., Prentice-Hall, Englewood Cliffs, New Jersey; 1990 .
15. Bialkin, Kenneth, "Government Antitrust Enforcement and the Rules of Conducts" , Journalof Accountancy, May 1987, P.106.
16. Goldfarb v. Virginia State Bar, 421 U.S. 773.
17. American Bar Association Journal, Aug. 1976, PP.979-981.
18. American Bar Association Journal, Feb 1978, PP.206-210.
19. Ostlund, A. Clayton. , "Advertising-In the Public Interest?", Journal of Accountancy, January 1978, P.6l.
20. Association Management, Jan. ? 1979, PP.36-7.
21. Wall Street Journal, Feb. 21, 1986, P.5 Col 2.
22. Wall Street Journal, Oct. 21 , 1986.
23. Wall Street Journal, Jul. 28, 1987, P.43 col 3.
24. Wall Street Journal, Sep. 23, 1987, P.40 col 1.
25. Larson, Rholan E., "For the Members, By the Members, Journal of Accountancy, October 87, 164, PP.118-122.
26. "How Does This Affect Me?-Ask the Institute", Journal of Accountancy, October 1987, P.120.
27. Beets, S. Douglas and Jack M. Cathey, "Commissions and Contingent Fees: Rule Revisions and Their Effects" Ohio CPA Journal, Autumn 1990, P.27.
28. New York Times, Jan. 7, 1988, Sec. D., P.10 Col 2.
29. New York Times, Jan. 15, 1988, Sec. D., P.3 Col 4.
30. Yerkes, Russell E., Variations in Adherence to Epressed Rules of Ethics by the Accounting Profession and Some Factors Associated with Such Variation, unpublished Ph.D. Dissertation, Buffalo: State University of New York at Buffalo, 1975.
31. Loeb, Stephen E., A Behavioral Study of CPA Ethics, Unpublished Ph.D. Dissertation, Madison: University of Wisconsin, 1970.
32. Loeb, Stephen E., "A Survey of Ethical behavior in the Accounting Profession" , .Journal of Accounting Research, Autumn 1971, PP.287-306.
33. Loeb, Stephen E. and Suzanne N. Cory, "Whistleblowing and Management Accounting: An Approach", Journal of Business Ethics, Dec. 1989, PP .903-916.
34. Loeb, Stephen E., "Enforcement of the Code of Ethics: a Survey" , The Accounting Review, January 1972, PP.1-10.
35. Loeb, Stephen E., "Ethics Committees and Consultants in Public Accounting Firms? (Hospital Ethics as a Model)" ,Accounting Horizons, December 1989, PP.1-10.
36. Loeb, Stephen E., "-Fee Splitting: An Old Rule with a New Look" , Journal of Accountancy, October 1975, 140 ,PP.79-82.
37. Loeb, Stephen E., "The Evaluation of "Outcomes" of Accounting Ethics Education" Journal of business Ethics, Feb 1991, PP.77-84.
38. Carl in, Jerome E., Lawyers` Ethics: A survey of the New York City Bar, New York: Russell Sage foundation, 1966.
39. Beets, S. Douglas and Larry N. Killough, "The Effectiveness of a Complaint-Based Ethics Enforecment System: Evidence from the Accounting Profession", Journal of Business Ethics, Feb. 1990, PP.115-126.
40. Calypool, Gregory A., David F. Fetyko and Michael A. Pearson, "Reactions to Ethical Dilemmas: A Study Pertaining to Certified Public Accountants" Journal of Business Ethics, Sep. 1990, PP.699-706.
41. Jeaneen M. Kidwell, Robert E. Stevens and Art L. Bethk, "Differences in Ethical Perceptions Between Male and Female Managers: Myth or Reality" , Journal of Business Ethics, August, 1987.
42. Keith G. Stanga and Richard A. Turpen, "Ethical Judgement on Selected Accounting Issues: An lnpirical Study", Journal of Business Ethics, October 1991.
43 Robert A. Peterson, Richard F. Beltramini and George Kozmetsky, "Concerns of College Students Regarding Business Eghics: A Replication" , Journal of Business Ethics, October 1991.
44. Peter Arlow, "Personal Characteristics in College Students` Evaluation of Business Ethics and Corporate Social Responsibility" , Journal of Business Ethics, January, 1991.
45. Pearson, Michael A., "Auditor Independence Deficiencies and Alleged Audit Failures" Journal of Business Ethics, May 1987, PP.281-287.
46. Michael A. Pearson, "Auditor Independence Deficiencies & Alleged Audit Failures" , Journal of Business Ethics, May 1987.
47. Don W. Fin n, Lawrence B. Chonko, Shelby D. Hunt,"Ethical Problems in Public Accounting: The View from the Top" , Journal of Business Ethics, Aug. 1988.		zh_TW