Publications-Theses
Article View/Open
Publication Export
-
Google ScholarTM
NCCU Library
Citation Infomation
Related Publications in TAIR
題名 經驗與事務所規模對重要性判斷行為影響之研究 作者 郭啟賢
GUO, QI-XIAN貢獻者 鄭丁旺
郭啟賢
GUO, QI-XIAN日期 1992
1991上傳時間 2-May-2016 15:16:34 (UTC+8) 摘要 本研究之主要目的有二：(一)探討審計人員經驗與事發所規模大小對重要性判斷行為之影響；(二)非財務性線索在審計人員之判斷政策中所佔的地位。 參考文獻 一、中文部份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. 申佩芝，"審計人員對重要性判斷行為之研究--透視模型之應用"，(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. 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. 俞洪昭，"重要性判斷行為之研究--透視模型之應用"，(國立政治大學會計研究所未出版碩士論文，民國77年6月)。5. 倪安順譯，SAS 基礎與統計應用使用手冊，(台北：儒林圖書有限公司，民國76年6月初版)。6. 陳正待，"我國會計師事務所審計人員對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)。7. 陳兆宏，"變異數分析下的統計值---w2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)。8. 許皎慧，"我國財務報表使用者、編製者及審計人員與重要性判斷行為之比較研究"，(國立政治大學會計研究所未出版碩士論文，民國80年7月)。9. 彭昭英編著， SAS 與統計分析，(台北：儒林圖書有限公司，民國81年1月三版)。10. 黃俊英著，多變量分析，(台北，中國經濟企業研究所，民國80年，四版)。11. 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)。12. 鄭丁旺著，中級會計學，(台北：自版，民國79年8月，四版)。13. 顏月珠，商用統計學，(台北：三民書局股份有限公司，民國75年，再修訂再版)。二、英文部份1.Abdolmahammadi, M? and A? Wright`" An Examination of the Effects of Experience and Task Complexity on Audit Judgments, "The Accounting Review (January 1987) ,pp 1-132.Ashton, R? H? ," An Experimental Study of Internal Control Judgments`" Journal of Accounting Research (Spring 1974a), pp.143-1573.-----,and p. R? Brown, " Descriptive Modeling of Auditors Internal Control Judgments: Replication and Extension," Journal of Accounting Reseach (Spring 1980), pp.269-2774.----- ,and S. S. Kramer," Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980) pp.l-15.5.Boatsman, J. R? , and J. C? Robertson, " Policy-Capturing on Selected Materiality Judgments, " The Accounting Review, (April 1974), pp 342-3526.Copeland, R? M? and W? Fredericks`" Extent of Disclosure, " Journal of Accounting Research (Spring 1968), pp?l06-1137.DeAngelo, L? ," Auditor Size and Audit Quality`" The Journal of Accounting and Economics (December 1980), pp. 183-1998.Frishkoff, p. , " An Empirical Investigation of the Concept Materiality in Accounting" Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp?116-1299.Hamilton, R? E? , and W? F? Wright, " Internal Control Judgments and Effects of Experience: Replications and Extensions,"Journal of Accounting Research Part II (Autumn 1982),pp. 756-76510.Hofstedt, T? R, , and G, D, Hughes, " An Experimental Study of the Judgment Elements in Disclosure Decisions, " The Accounting Review (April 1977), pp, 379 -39511. Joyce, E . J . " Expert Judgment in Audit Program planning, " Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research ( 1976) ,pp.29-6012. ---- ,and R, Libby, " Behavioral Studies of Audit Decision Marking`" Journal of Accounting Literature (spring 1982), pp.13.Krogstad, J. L? , R? T, Ettenson, and J.Shanteau, " Context and Experience in Auditors, Materiality Judgments, " Auditing: A Journal of Practice and Theory (Fall 1984),pp.54-7314.Messier, W, F? , Jr, ," The Effects of Experience and Firm Type on Materiality/Disclosure Judgments, " Journal of Accounting Research (Autumn 1983), pp, 661-61815.Moriality, S?, and F, Barron, " Modeling the Materiality Judgments of Audit Partners ," Journal of Accounting Research (Autumn 1976), pp, 320-34116.Newton , L. K. ,"The Risk Factor in Materiality Decisions," The Accounting Review (Spring 1977), pp. 97-108.17.Schultz,J.J.,Jr. and P.M. Reckers ,"The Impact of Group Processing on Selected Audit Decisions," Journal of Accounting Research (Autumn 1981), pp. 482-501.18.Spector, P, 1982 . Rresearch Design, Landon: Sage Publications.19.Ward, B.H.,"An Investigation of the Materiality Construct in Auditing," Journal of Accounting Research (Spring 1976) pp. 138-152.20.Wright, A, ," The Impact of CPA-Firm Size on Auditor Disclosure Preference`" The Accounting Review (July 1983) , pp, 621-63221.Woolsey ,S.M., "Development of Criteria to Guide the Accountants in judging Materiality," Journal of Accountancy (February 1945a) , pp. 167-173.22. -----,"Judging Materiality in De-terming Requirements for Full Disclosure," Journal of Accountancy (December 1954b),pp. 745-750.23. -----, "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/#B2002004689 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (Authors) 郭啟賢 zh_TW dc.contributor.author (Authors) GUO, QI-XIAN en_US dc.creator (作者) 郭啟賢 zh_TW dc.creator (作者) GUO, QI-XIAN en_US dc.date (日期) 1992 en_US dc.date (日期) 1991 en_US dc.date.accessioned 2-May-2016 15:16:34 (UTC+8) - dc.date.available 2-May-2016 15:16:34 (UTC+8) - dc.date.issued (上傳時間) 2-May-2016 15:16:34 (UTC+8) - dc.identifier (Other Identifiers) B2002004689 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89220 - 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) 本研究之主要目的有二：(一)探討審計人員經驗與事發所規模大小對重要性判斷行為之影響；(二)非財務性線索在審計人員之判斷政策中所佔的地位。 zh_TW dc.description.tableofcontents 第一章 緒論.................... 1第一節 研究動機....................1第二節 研究問題....................2第一節 研究方法....................3第四節 研究貢獻....................3第二章 文獻探討....................6第一節 規模對判斷品質影響之相關文獻....................6第二節 經驗對判斷政策與品質影響之相關文獻....................9第三節 國內與重要性判斷相關之實證研究.................... 15第四節 研究之延伸....................2l第三章 研究方法論....................27第一節 觀念性架構....................27第二節 研究設計.................... 28第三節 變數之衡量.................... 28第四節 研究假說.................... 31第五節 資料蒐集與抽樣限制條件.................... 31第六節 資料分析方法.................... 34第四章 實證研究結果....................39第一節 判斷政策....................39第二節 判斷品質.................... 47第三節 規模與經驗對判斷政策及品質之影響....................57第五章 結論與建議....................66第一節 結論....................66第二節 研究限制....................67第三節 建議....................68參考書目....................69附錄：問卷....................75 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004689 en_US dc.title (題名) 經驗與事務所規模對重要性判斷行為影響之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部份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. 申佩芝，"審計人員對重要性判斷行為之研究--透視模型之應用"，(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. 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. 俞洪昭，"重要性判斷行為之研究--透視模型之應用"，(國立政治大學會計研究所未出版碩士論文，民國77年6月)。5. 倪安順譯，SAS 基礎與統計應用使用手冊，(台北：儒林圖書有限公司，民國76年6月初版)。6. 陳正待，"我國會計師事務所審計人員對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)。7. 陳兆宏，"變異數分析下的統計值---w2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)。8. 許皎慧，"我國財務報表使用者、編製者及審計人員與重要性判斷行為之比較研究"，(國立政治大學會計研究所未出版碩士論文，民國80年7月)。9. 彭昭英編著， SAS 與統計分析，(台北：儒林圖書有限公司，民國81年1月三版)。10. 黃俊英著，多變量分析，(台北，中國經濟企業研究所，民國80年，四版)。11. 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)。12. 鄭丁旺著，中級會計學，(台北：自版，民國79年8月，四版)。13. 顏月珠，商用統計學，(台北：三民書局股份有限公司，民國75年，再修訂再版)。二、英文部份1.Abdolmahammadi, M? and A? Wright`" An Examination of the Effects of Experience and Task Complexity on Audit Judgments, "The Accounting Review (January 1987) ,pp 1-132.Ashton, R? H? ," An Experimental Study of Internal Control Judgments`" Journal of Accounting Research (Spring 1974a), pp.143-1573.-----,and p. R? Brown, " Descriptive Modeling of Auditors Internal Control Judgments: Replication and Extension," Journal of Accounting Reseach (Spring 1980), pp.269-2774.----- ,and S. S. Kramer," Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980) pp.l-15.5.Boatsman, J. R? , and J. C? Robertson, " Policy-Capturing on Selected Materiality Judgments, " The Accounting Review, (April 1974), pp 342-3526.Copeland, R? M? and W? Fredericks`" Extent of Disclosure, " Journal of Accounting Research (Spring 1968), pp?l06-1137.DeAngelo, L? ," Auditor Size and Audit Quality`" The Journal of Accounting and Economics (December 1980), pp. 183-1998.Frishkoff, p. , " An Empirical Investigation of the Concept Materiality in Accounting" Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp?116-1299.Hamilton, R? E? , and W? F? Wright, " Internal Control Judgments and Effects of Experience: Replications and Extensions,"Journal of Accounting Research Part II (Autumn 1982),pp. 756-76510.Hofstedt, T? R, , and G, D, Hughes, " An Experimental Study of the Judgment Elements in Disclosure Decisions, " The Accounting Review (April 1977), pp, 379 -39511. Joyce, E . J . " Expert Judgment in Audit Program planning, " Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research ( 1976) ,pp.29-6012. ---- ,and R, Libby, " Behavioral Studies of Audit Decision Marking`" Journal of Accounting Literature (spring 1982), pp.13.Krogstad, J. L? , R? T, Ettenson, and J.Shanteau, " Context and Experience in Auditors, Materiality Judgments, " Auditing: A Journal of Practice and Theory (Fall 1984),pp.54-7314.Messier, W, F? , Jr, ," The Effects of Experience and Firm Type on Materiality/Disclosure Judgments, " Journal of Accounting Research (Autumn 1983), pp, 661-61815.Moriality, S?, and F, Barron, " Modeling the Materiality Judgments of Audit Partners ," Journal of Accounting Research (Autumn 1976), pp, 320-34116.Newton , L. K. ,"The Risk Factor in Materiality Decisions," The Accounting Review (Spring 1977), pp. 97-108.17.Schultz,J.J.,Jr. and P.M. Reckers ,"The Impact of Group Processing on Selected Audit Decisions," Journal of Accounting Research (Autumn 1981), pp. 482-501.18.Spector, P, 1982 . Rresearch Design, Landon: Sage Publications.19.Ward, B.H.,"An Investigation of the Materiality Construct in Auditing," Journal of Accounting Research (Spring 1976) pp. 138-152.20.Wright, A, ," The Impact of CPA-Firm Size on Auditor Disclosure Preference`" The Accounting Review (July 1983) , pp, 621-63221.Woolsey ,S.M., "Development of Criteria to Guide the Accountants in judging Materiality," Journal of Accountancy (February 1945a) , pp. 167-173.22. -----,"Judging Materiality in De-terming Requirements for Full Disclosure," Journal of Accountancy (December 1954b),pp. 745-750.23. -----, "Approach to Solving the Materiality Problems, " Journal of Accountancy (March 1973), pp. 47-50. zh_TW
