1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 查核證據來源專業性對審計人員判斷之影響
作者 戴淑敏
貢獻者 鄭丁旺
戴淑敏
日期 1989
上傳時間 4-May-2016 14:22:25 (UTC+8)
參考文獻 參考書目
一、中文部分:
1.丁興祥，檔案研究法社會科學的應用，國立政治大學社會學報(民國76年12月)pp.153-168
2.王青祥，組織溝通、決策參與、個人特質、角色壓力與工作態度之關係，民國74年(台北:政大心理研究所論文)
3.陳兆宏，審計人員內部控制判斷行為之研究-透視模型之應用，民國77年(台北:政大會計研究所論文)
4.顏月珠著，商用統計學(台北:三民書局，民國72年)
5.嚴世傑譯，SPSS/PC+使用手冊 (上)(下)(台北:儒林圖書公司，民國76年)
二、英文部份
1. Abdel-Khalik, A. Rashad, Doug Snowball and Jhon H. Wragge. "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs." The Accounting Review (April 1983), pp.215-27.
2. American Institute of Certified Public Accountants. Codification of Statements on Auditing Standards. New York: American Institute of Certified Public Accountants, 1983.
3. Anderson, Norman H. "A Simple Model for Information Integration." In Theories of Cognitive Consistency: A Sourcebook. Ed. Bobert P. Abelson, Elliot Aronson, William J. McGuire, Theodore M. Newcomb, Milton J. Rosenberg and Percy H. Tannenbaum. Chicago: Rand McNally, 1968, pp. 731-43.
4. ________. Foundations of Information Integration Theory. New York: Academic Press, 1981.
5. ________."Cognitive Algebra: Integration Theory Applied to Social Attribution." In Leonard Berkowitz (ed.) Cognitive Theories in Social Psychology. New York: Academic Press,
1978, pp.1-101 .
6. Ashton, Robert H. "An Experimental Study of Internal Control Judgements." Journal of Accounting Research (Spring 1974), pp. 143-57.
7. __________. and Paul R. Brown. "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension." Journal of Accounting Research (Spring 1980), pp. 269-77.
8. ___________, and Sandra S. Kramer."Students as Surrogates in Behavioral Accounting Research: Some Evidence." Journal of Accounting Research (Spring 1980), pp. 1-15.
9. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysts` Perceptions of the Sources of Financial-Statement and Audit-Report Messages." The Accounting Review (October1981), pp. 882-96.
10. Biggs, Stanley F. and Theodore J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Control and Audit Scope Decisions." Journal of Accounting Research (Spring 1983)), pp. 234-55.
11. Birnbaum, Michael H. "Intuitive Numerical Prediction." American Journal of Psychology (Sep.1976), pp. 417-29.
12. Birnbaum, Michael H. and Steven E. Stegner."Source Credibility in Social Judgment: Bias, Expertise, and the Judges` Point of View." Journal of Personality and Social Psychology (1979) Vol. 37, No.1, pp.48-74.
13. Birnbaum, Michael H. Rebecca Wong and Leighton K. Wong. "Combining Information from Sources that Vary in Credibility." Memory & Cognition (1976)
Vol. 4(3), pp.330-36.
14. Brown,Paul R. "Independent Auditor Judgment in the evaluation of Internal Audit functions." Journal of Accounting Research (Autumn 1983), pp. 444-55.
15. Clay, Raymond J., Jr. and Daniel L. Haskin. "Can Internal Auditors Reduce External Audit Costs?" The Internal Auditor (April 1981), pp. 62-9.
16. Eagley, Alice H., and Samuel Himmelfarb. "Attitudes and Opinions." Annual Review of Psychology (1978), pp. 517-54.
17. Gaumnitz, Bruce R.; Nunamker, Thomas.; Surdick, John J. and Thomas, Michael F. "Auditor Consensus in Internal Control Evaluation and Audit Program Planning." Journal of Accounting Research (Autumn 1982), pp. 745-55.
18. Gibbs, Thomas E. and Richard G. Schroeder. "Evaluating the Competence of Internal Audit Departments." In Sysposium on Auditing Research III. Urbana, Illinois: University of Illinois, 1979, pp.207-25.
19. Hamilton, Robert E. and William F. Wright. "Internal Control Judgments and Effects of Experience: Replications and Extensions." Journal of Accountibg Research (Autumn 1982), pp.756-65.
20. Hass, R. Glen. "Effects of Source Characteristics on Cognitive Responses and Persuasion." In Cognitive Responses in Persuasion Ed. Richard E. Petty, Thomas M. Ostrum, and Timothy C. Brock. Hillsdale, N. J.: Lawrence Erlbaum Associates,1981, pp.141-72.
21. Hofstedt, Thomas R. "Some Behavioral Parameters
of Financial Analysis." The Accounting Review (October 1972), pp.679-92.
22. Hovland, Carl I.; Janis, Irving L.; and Kelly, Harold H. Communication and Persuasion. New Haven: Yale University Press, 1953.
23. Hovland, Carl I. and Walter Weiss. "The Influence of Source Credibility on Communication Effectiveness." Public Opinion Quarterly (Winter 1951-52), pp. 635-50.
24. Joyce, Edward J. "Expert Judgment In Audit Program planning ” Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), pp.29-60.
25._________, and Gary C. Biddle. "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), pp.323-49.
26. Kaplan, Martin F. "Dispositional Effects and Weight of Information in Impression Formation." Journal of Personality and Social Psychology (1971), Vol. 18, No.3, pp.279-84.
27. Kell, Walter G., and Richard E. Ziegler. Modern Auditing 2nd ed. Taiwan: Hwa Tai Book Co., 1983.
28. Margheim, Loren L. "Further Evidence on External
Auditors` Reliance on Internal Auditors." Journal of Accounting Research Vol. 24, No. 1(Spring 1986), pp.194-205.
29. Mautz, R.K. "The Nature and Reliability of Audit Evidence." The Journal of Accountancy (May 1958), pp.40-7.
30._______, and Hussein A. Sharaf. The Philosophy of Auditing. Sarasota, Florida: American Accounting Assouiation, 1961.
31. McGuire, William J. "Persuasion, Resistence, and Attitude Change." in Ithiel de Sola Pool, et al (eds.). Handbook of Communication. Chicago: Rand McNally College Publishing Co.,1973, pp.216-52.
32. Morris, William and Hershel Anderson. "Audit Scope Adjustments for Internal Control?" The CPA Journal (July 1976), pp.15-20.
33. Oden, Gregg C. and Norman H. Anderson. " Differential Weighting in Integration Theory." Journal of Experimental Psychology (1971), Vol. 89, No.1 pp.152-61.
34. Rosenbaum, Milton E. and Irwin P. Levin.
"Impression Formation as a Function of Source Credibility and Order of Presentation of Contradictory Information." Journal of Personality and Social Psychology (1968), Vol. 10, No.2, pp.167-74.
35. Rosenbaum, Milton E. and Irwin P. Levin. "Impression Formation as a Function of Source Credibility and the Polarity of Information." Journal of Personality and Social Psychology (1969), Vol. 12, No.1, pp.34-7.
36. Savage, John H. Bank Audits and Examinations. 2nd ed Boston: Bankers Publishing Company, 1980.
37. Schepanski, A. "Tests of Theories of Information Procession Behavior in Credit Judgment." The Accounting Review (July 1983), pp.581-99.
38. Schneider, Anold. "Modeling External Auditors` Evaluations of Internal Auditing." Journal of Accounting Research (Autumn 1984) Vol. 22, No.2 pp.657-678.
39.-, "The Reliance of External Auditors on the Internal Audit Function." Journal of Accounting Research (Autumn 1985) Vol. 21, No.2 pp.911- 919.
40. Snowball, Doug. "Some Effects of Accounting Expertise and Information Load: An Empirical Study." Accounting, Organization and Society (1980), Vol. 5, No.3, pp.323-38.
41. Trotman, K.T. and P.W. Yetton. "The Effects of the Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), pp.256-67.
42. Ward, D. Deway and Jack C. Robertson. " Reliance on Internal Auditors. " Journal of Accounting (October 1980), pp.62-73.
43. Weber, Ron. "Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid." Journal of Accounting Research (Autumn 1978), pp.368-88.
44. Winter, John W. "Coordination Between Internal and External Auditors." The Internal Auditor (December 1976), pp.,17-22.
45. Woods, Jerry D. "Reviewing Your Standards for Internal/External Audit Coordination." The Internal Auditor (December 1981), pp.27-9.
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/#B2002005765
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 戴淑敏zh_TW
dc.creator (作者) 戴淑敏zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:22:25 (UTC+8)-
dc.date.available 4-May-2016 14:22:25 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:22:25 (UTC+8)-
dc.identifier (Other Identifiers) B2002005765en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90451-
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
第一章 緒論………1
第一節 研究動機和目的………1
第二節 研究方法和限制………4
第三節 論文架構………6
第二章 文獻探討………9
第一節 來源可靠性………9
第二節 來源可靠性之相關文獻………12
第三節 內部控制評估之相關文獻………17
第四節 資訊整合理論………30
第三章 研究方法………51
第一節 實驗I之研究設計………51
第二節 實驗II之研究設計………57
第三節 測試工具………62
第四節 抽樣及施測過程………63
第四章 研究結果………68
第一節 研究結果-實驗I………68
第二節 研究結果-實驗II………74
第五章 結論與建議………91
第一節 結論………91
第二節 建議………92
參考書目………94
附錄………104

圖表目次
圖目次
圖1-1 查核過程………2
圖1-2 本論文架構流程圖………7
圖3-1 貸款過程概況………52

表目次
表3-1 問卷回函統計表………64
表3-2 有效問卷統計表………65
表3-3 個人基本資料統計表………66
表4-1 t檢定-比較組平均樣本量………68
表4-2 變異數分析-內部稽核人員專業性………70
表4-3 變異數分析-內部稽核人員客觀性………71
表4-4 變異數分析-實務性(實驗I)………72
表4-5 變異數分析-可了解性(實驗I)………73
表4-6 t檢定-比較對「職員估計」平均權數差異………76
表4-7 t檢定-去除保守者後比較對「職員估計」之平均權數………77
表4-8 t檢定-去除保守者、中間者後比較對「職員估計」之平
均權數………78
表4-9 變異數分析-職員專業性(基本資料、分析I)………80
表4-10 變異數分析-職員專業性(去除保守者、分析II)………80
表4-l1 變異數分析-職員專業性(去除保守、中間者-分析III)………81
表4-12 二組平均得分-職員專業………81
表4-13 變異數分-職員客觀性(分析I)………82
表4-14 變異數分析-職員客觀性(分析II)………82
表4-15 變異數分析-職員客觀性(分析III)………83
表4-16 二組平均得分-職員客觀性………83
表4-17 變異數分析-預測程序專業性(分析I)………84
表4-18 變異數分析-預測程序專業性(分析II)………84
表4-19 變異數分析-預測程序專業性(分析III)………85
表4-20 二組平均得分-預測程序專業性………85
表4-21 變異數分析-實務性(分析I)………87
表4-22 變異數分析-實務性(分析II)………87
表4-23 變異數分析-實務性(分析III)………88
表4-24 二組平均得分-實務性………88
表4-25 變異數分析-可了解性(分析I)………89
表4-26 變異數分析-可了解性(分析II)………89
表4-27 變異數分析-可了解性(分析III)………90
表4-28 二組平均得分-可了解性………90		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005765en_US
dc.title (題名) 查核證據來源專業性對審計人員判斷之影響zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分:
1.丁興祥，檔案研究法社會科學的應用，國立政治大學社會學報(民國76年12月)pp.153-168
2.王青祥，組織溝通、決策參與、個人特質、角色壓力與工作態度之關係，民國74年(台北:政大心理研究所論文)
3.陳兆宏，審計人員內部控制判斷行為之研究-透視模型之應用，民國77年(台北:政大會計研究所論文)
4.顏月珠著，商用統計學(台北:三民書局，民國72年)
5.嚴世傑譯，SPSS/PC+使用手冊 (上)(下)(台北:儒林圖書公司，民國76年)
二、英文部份
1. Abdel-Khalik, A. Rashad, Doug Snowball and Jhon H. Wragge. "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs." The Accounting Review (April 1983), pp.215-27.
2. American Institute of Certified Public Accountants. Codification of Statements on Auditing Standards. New York: American Institute of Certified Public Accountants, 1983.
3. Anderson, Norman H. "A Simple Model for Information Integration." In Theories of Cognitive Consistency: A Sourcebook. Ed. Bobert P. Abelson, Elliot Aronson, William J. McGuire, Theodore M. Newcomb, Milton J. Rosenberg and Percy H. Tannenbaum. Chicago: Rand McNally, 1968, pp. 731-43.
4. ________. Foundations of Information Integration Theory. New York: Academic Press, 1981.
5. ________."Cognitive Algebra: Integration Theory Applied to Social Attribution." In Leonard Berkowitz (ed.) Cognitive Theories in Social Psychology. New York: Academic Press,
1978, pp.1-101 .
6. Ashton, Robert H. "An Experimental Study of Internal Control Judgements." Journal of Accounting Research (Spring 1974), pp. 143-57.
7. __________. and Paul R. Brown. "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension." Journal of Accounting Research (Spring 1980), pp. 269-77.
8. ___________, and Sandra S. Kramer."Students as Surrogates in Behavioral Accounting Research: Some Evidence." Journal of Accounting Research (Spring 1980), pp. 1-15.
9. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysts` Perceptions of the Sources of Financial-Statement and Audit-Report Messages." The Accounting Review (October1981), pp. 882-96.
10. Biggs, Stanley F. and Theodore J. Mock. "An Investigation of Auditor Decision Processes in the Evaluation of Internal Control and Audit Scope Decisions." Journal of Accounting Research (Spring 1983)), pp. 234-55.
11. Birnbaum, Michael H. "Intuitive Numerical Prediction." American Journal of Psychology (Sep.1976), pp. 417-29.
12. Birnbaum, Michael H. and Steven E. Stegner."Source Credibility in Social Judgment: Bias, Expertise, and the Judges` Point of View." Journal of Personality and Social Psychology (1979) Vol. 37, No.1, pp.48-74.
13. Birnbaum, Michael H. Rebecca Wong and Leighton K. Wong. "Combining Information from Sources that Vary in Credibility." Memory & Cognition (1976)
Vol. 4(3), pp.330-36.
14. Brown,Paul R. "Independent Auditor Judgment in the evaluation of Internal Audit functions." Journal of Accounting Research (Autumn 1983), pp. 444-55.
15. Clay, Raymond J., Jr. and Daniel L. Haskin. "Can Internal Auditors Reduce External Audit Costs?" The Internal Auditor (April 1981), pp. 62-9.
16. Eagley, Alice H., and Samuel Himmelfarb. "Attitudes and Opinions." Annual Review of Psychology (1978), pp. 517-54.
17. Gaumnitz, Bruce R.; Nunamker, Thomas.; Surdick, John J. and Thomas, Michael F. "Auditor Consensus in Internal Control Evaluation and Audit Program Planning." Journal of Accounting Research (Autumn 1982), pp. 745-55.
18. Gibbs, Thomas E. and Richard G. Schroeder. "Evaluating the Competence of Internal Audit Departments." In Sysposium on Auditing Research III. Urbana, Illinois: University of Illinois, 1979, pp.207-25.
19. Hamilton, Robert E. and William F. Wright. "Internal Control Judgments and Effects of Experience: Replications and Extensions." Journal of Accountibg Research (Autumn 1982), pp.756-65.
20. Hass, R. Glen. "Effects of Source Characteristics on Cognitive Responses and Persuasion." In Cognitive Responses in Persuasion Ed. Richard E. Petty, Thomas M. Ostrum, and Timothy C. Brock. Hillsdale, N. J.: Lawrence Erlbaum Associates,1981, pp.141-72.
21. Hofstedt, Thomas R. "Some Behavioral Parameters
of Financial Analysis." The Accounting Review (October 1972), pp.679-92.
22. Hovland, Carl I.; Janis, Irving L.; and Kelly, Harold H. Communication and Persuasion. New Haven: Yale University Press, 1953.
23. Hovland, Carl I. and Walter Weiss. "The Influence of Source Credibility on Communication Effectiveness." Public Opinion Quarterly (Winter 1951-52), pp. 635-50.
24. Joyce, Edward J. "Expert Judgment In Audit Program planning ” Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), pp.29-60.
25._________, and Gary C. Biddle. "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), pp.323-49.
26. Kaplan, Martin F. "Dispositional Effects and Weight of Information in Impression Formation." Journal of Personality and Social Psychology (1971), Vol. 18, No.3, pp.279-84.
27. Kell, Walter G., and Richard E. Ziegler. Modern Auditing 2nd ed. Taiwan: Hwa Tai Book Co., 1983.
28. Margheim, Loren L. "Further Evidence on External
Auditors` Reliance on Internal Auditors." Journal of Accounting Research Vol. 24, No. 1(Spring 1986), pp.194-205.
29. Mautz, R.K. "The Nature and Reliability of Audit Evidence." The Journal of Accountancy (May 1958), pp.40-7.
30._______, and Hussein A. Sharaf. The Philosophy of Auditing. Sarasota, Florida: American Accounting Assouiation, 1961.
31. McGuire, William J. "Persuasion, Resistence, and Attitude Change." in Ithiel de Sola Pool, et al (eds.). Handbook of Communication. Chicago: Rand McNally College Publishing Co.,1973, pp.216-52.
32. Morris, William and Hershel Anderson. "Audit Scope Adjustments for Internal Control?" The CPA Journal (July 1976), pp.15-20.
33. Oden, Gregg C. and Norman H. Anderson. " Differential Weighting in Integration Theory." Journal of Experimental Psychology (1971), Vol. 89, No.1 pp.152-61.
34. Rosenbaum, Milton E. and Irwin P. Levin.
"Impression Formation as a Function of Source Credibility and Order of Presentation of Contradictory Information." Journal of Personality and Social Psychology (1968), Vol. 10, No.2, pp.167-74.
35. Rosenbaum, Milton E. and Irwin P. Levin. "Impression Formation as a Function of Source Credibility and the Polarity of Information." Journal of Personality and Social Psychology (1969), Vol. 12, No.1, pp.34-7.
36. Savage, John H. Bank Audits and Examinations. 2nd ed Boston: Bankers Publishing Company, 1980.
37. Schepanski, A. "Tests of Theories of Information Procession Behavior in Credit Judgment." The Accounting Review (July 1983), pp.581-99.
38. Schneider, Anold. "Modeling External Auditors` Evaluations of Internal Auditing." Journal of Accounting Research (Autumn 1984) Vol. 22, No.2 pp.657-678.
39.-, "The Reliance of External Auditors on the Internal Audit Function." Journal of Accounting Research (Autumn 1985) Vol. 21, No.2 pp.911- 919.
40. Snowball, Doug. "Some Effects of Accounting Expertise and Information Load: An Empirical Study." Accounting, Organization and Society (1980), Vol. 5, No.3, pp.323-38.
41. Trotman, K.T. and P.W. Yetton. "The Effects of the Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), pp.256-67.
42. Ward, D. Deway and Jack C. Robertson. " Reliance on Internal Auditors. " Journal of Accounting (October 1980), pp.62-73.
43. Weber, Ron. "Auditor Decision Making on Overall System Reliability: Accuracy, Consensus, and the Usefulness of a Simulation Decision Aid." Journal of Accounting Research (Autumn 1978), pp.368-88.
44. Winter, John W. "Coordination Between Internal and External Auditors." The Internal Auditor (December 1976), pp.,17-22.
45. Woods, Jerry D. "Reviewing Your Standards for Internal/External Audit Coordination." The Internal Auditor (December 1981), pp.27-9.		zh_TW