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題名 審計人員個性對抽樣樣本大小決策影響之研究
作者 張志乾
貢獻者 鄭丁旺、林邦傑
張志乾
日期 1989
上傳時間 4-May-2016 14:22:45 (UTC+8)
參考文獻 參考書目
一、中文書籍
李亦園、楊國樞編，中國人的性格，(台北:中央研究院民族學研究所，民國六十三年六月三版)。
汪泱若譯，審計學上、下冊，(台北:自印，民國七十五年九月版)。
林清山，心理與教育統計學，(台北:東華書局，民國七十六年四月十三版)。
顏月珠著，實用無母數統計方法，(台北:自印，民國七十五年九月初版)。
二、未出版之中文資料或論文
財政部證券管理委員會，會計師事務所審計人員統計資料(未出版)，民國七十六年三月十二日。
財團法人中華民國會計研究發展基金會審計準則委員會，一般公認審計準則總綱，民國七十四年十二月三十一日。
瞿海源，個人現代化程度與人格的關係，國立台灣大學心理研究所碩士論文，民國六十年六月。
三、英文書籍
Adarno J.W., Brunswik, E.F.; Levinson, D.J.; Sanford, R.N., The Autoritarian Personality, New York, Harper and Brothers, 1950.
Arens, A.A. and Loebbecke, J.K., Auditing: An Integral Approach, Englewood Cliffs, New Jersey, Prentice-Hall, Inc., 1976.
Barzun, J., and Graff, H., The Modern Researcher, rev. ed., New York, Harcourt, Brace & World, Inc., 1970.
Brown, C.W., and Ghiselli, E.E., Scientific Methods in Psychology, New York, McGraw-Hill, 1955.
Kogan, N., and Wallach, M.A., Risk Taking, New York, Holt Rinehardt and Winston, 1964.
Mautz, R.K., and Sharaf, H.A., The Philosophy of Auditing, American Accounting Association, 1961.
Nunally, J.C . , Psychometric Theory, New York, McGraw Hill Book Company, 1967.
Ouerall, J.E., and Klett,C.J., Applied Multivariate Analysis, New York, McGraw-Hill Book Compony, 1972.
Parten, M., Surveys, Polls, and Samples Practical Procedures, New York, Harper and Brothers Publishers, 1950, p.95.
Ross, H., The Elusive Art of Accounting, New York, The Ronald Press Company, 1966.
Schafer, R.J., A Guide to Historical Methods,Homewood, Illinois, The Dorsey Press, 1969.
Siegel, S., Nonparametric Statistics for the Behavioral Sciences, New York, McGraw-Hill Book Company,1956.
Sneed, F.R., Parallelism Between Two Disciplines: A Comparison of Auditing and Historical Method, The Development of Contemporary Accounting Thought Series, New York, Arno Press, 1978.
Websler`s New World Dictionary of the American Language, New York, The World Publishing Co. ,1966.
四、英文期刊
Bari ff, M., and Lusk, E., " Cognitive and Personality Tests for the Design of Management Information Systems," Management Science (April, 1977), pp.820-829.
Cartwright, D., " Risktaking by Individuals and Groups : An Assessment of Research Employing Choice Dilemmas," Journal of Personality and Social Psychology,
20:3, 1971, pp.361-378.
Churchill, N.C., and Cooper, W.W., " Effects of Auditing Records: Individual Task Accomplishment and Organization Objectives, " Edi ted by W. W. Cooper, H.J. Leavitt, and M.S. Shelley. II. New Perspectives in Organizational Research, New York , John Wiley and Sons, Inc., 1964, pp.250-275.
Churchill, N.C., and Cooper, W.W., " A Field Study of Internal Auditing," The Accounting Review (October, 1965), pp.767-781.
Corless, J.C., " Assessing Prior Distributions for Applying Bayesian Statistics in Auditing, " The Accounting Review (July, 1972), pp.556-566.
Dermer, J.D., " Cognitive Characteristics and the Perceived Importance of Information," The
Accounting Review (July, 1973), pp.511-519.
Devine, C.T., " A Critique," The Behavorial Aspects of Accounting Data for Performance Evaluation, College of Administrative Science Monography No,AA-4. Edited by T.J. Burns, Columbus, Ohio, The Ohio State University, 1968, pp.267-274.
Driver, M.J., and Mack, T.J., " Human Information Processing, Decision Style Theory, and Accounting Information Systems," The Accounting Review (July, 1975), pp.490-509.
Eastman, R.O., " Dangers in Direct-Mail Survey," Printer`s Ink (January 5, 1945), pp.36-40.
Ferber, R., " Item Nonresponse in Consumer Survey,"Public Opinion Ouarterly, 30 (Fall, 1966), pp.399-415.
Franzen, R.B., and Lazarsfeld, P.F., " Mail Ouestionnaires as a Research Problem," Journal of
Psychology, Vol.XX ( October, 1945 ), PP.239-310.
Hofstedt, T., and Hughes G., " An Experimental Study of the Judgement Element in Disclosure Decisions," The Accounting Review ( April, 1977 ), pp.379-395.
Hopwood, A.G., " Behavioral Research in Accounting An Overview of an Overview," Accounting Journal , Vol.1 ( Spring, 1977 ), pp.40-49.
Kochanek, R.F., and Kochanek, T.T., " Perceired Personality Characteristics Requisite to the
Accountants Success Two Perspectives," Accounting Journal, Vol.1 ( Spring, 1977 ), pp.135-
146.
Kogan N., and Wallach, M.A., " The Effects of Anxiety on Relations Between Subjective Age and Caution in an Older Sample," Psychopathology of Aging, Edited by P.T. Boch and J. Zabin, New York, Grune and Stratton, 1961, pp.123-135.
Kogan, N., and Wallach, M.A., " Group Risk Taking," Journal of Personality, 1967, 35, pp.50-63.
Krishna, K.P., and Ansari, M.A., " Influence of Risk, N-ack and Personality Factors on Occupational Choices Among College Students," Journal of Psychological Researchers, (January, 1975),pp.32-40.
Lusk, E., " Cognitive Aspects of Annual Reports Field Independence / Rependence," Empirical Research in Accounting: Selected Studies, The Institute of Professional Accounting, University of Chicago, 1973, pp. 191- 202.
Maehr, M.L., and Videbeck, R., " Risking Taking and Task Resistence," Journal of Personality and Social Psychology, 1968,9, pp.96-100.
McGhee, W. ; Shields, M.D. ; and Birnberg, J.C., "The Effects of Personality on a Subject`s Information Processing," The Accounting Review (July, 1978), pp.681-697.
Morris, W., and Anderson , H., " Audi t Scope Adjustments for Internal Control," The CPA Journal, 46 (July, 1976), pp.15-20.
Neumann, F., " The Audi ting Standard of Consistency," Empirical Research in Accounting, Chicago, Institute of Professional Accounting, University of Chicago, 1969.
Perrin, E.M., " Mail Questionnaire Aren`t Worth Their Salt," Printer`s Ink (February 9, 1945),
p.109.
Sorensen , J. Rhode, J.G.; and Lawler, E.E. ," The Generation Gap in Public Accounting," The Journal of Accountancy (December, 1973), pp.42-50.
Stanton, F. A., " Notes of the Validity of Mai I Questionnaire Returns," Journal of Applied Psychology , Vol. XXIII (February, 1939), pp.95-104.
Taylor, R.N., and Dunsette, M.D., " Influence of Dogmation , Risk-Taking Propensity, and Intelligence on Decision Making Strategies for a Sample of Industrial Managers," Journal of Applied Psychology (August, 1974), pp.420-423.
Teger, A.I. ; Katkin , E.S. ; and Pruitt, D.G., " Effects of Alcoholic Beverages and Their Congener Content on Level and Style of Risk Taking," Journal of Personality and Social Psychology, 1969,13, pp.207-214.
Wallach, M.A., and Kogan, N., " Sex Differences and Judgement Processes," Journal of Personality, 1959,27, pp.555-564.
Wallach, M.A., and Kogan, N., " Aspects of Judgement and Decision-Making : Interrelationships and Changes with Age," Behavioral Science, 1961,6, pp.23-26.
Wallach, M.A., and Wing, C.W., Jr., " Is Risk a Value? " Journal of Personality and Social Psychology, 1968,9, pp.101-106.
Weinstein, E.A. ; Beckhouse, L.S. Blumstein, P.W.; and Stein, R. B., " Interpersonal Strategies under Conditions of Gain or Loss," Journal of Personality, 1968,36 , pp.616-634.
Whiteler, R.H., and Watts, W.A., " Information Cost, Decision Consequence and Selected Personality Variables as Factors in Predecision Information Seeking," Journal of Personality, 1968,37, pp. 325-341.
五、未出版之英文資料或論文
American Accounting Association, Report of Committee on Human Information Processing, Committee Report , Volume 1978-2.
American Institute of Certified Public Accountants, AICPA Professional Standards, Vol.1, Chicago, Commerce Clearing House, Inc., 1978.
Churchill, N.C., " Behavior Effects on an Audit," unpublished Ph. D. dissertation, university of
Michigan, 1960.
Buelhman, D.M., " The Impact of Leadership Style on the Job Satisfaction, Turnover Perceptions , and Performance of Staff Accountants in Large Public Accounting Firms," Dissertation Abstracts International, 36:9 (March, 1976), pp.6165-A.
Coffman, N., " Acomparision of Male Public and Private Accountants and Male Accounting Students on Selected Personality Characteristics" Dissertation Abstracts International, 24:1 (Jaly, 1973), p.1-A.
Willis, E., " Job Satisfaction and Personality Truits of Certified Public Accountants II, Dissertation Abstracts International, 64:4 (October, 1975), p.2291-A.
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/#B2002005775
資料類型 thesis
dc.contributor.advisor 鄭丁旺、林邦傑zh_TW
dc.contributor.author (Authors) 張志乾zh_TW
dc.creator (作者) 張志乾zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:22:45 (UTC+8)-
dc.date.available 4-May-2016 14:22:45 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:22:45 (UTC+8)-
dc.identifier (Other Identifiers) B2002005775en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90460-
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……l
第一節 研究動機……l
第二節 研究目的……7
第三節 研究範圍……11
第四節 研究限制……l2
第五節 論文架構……l3
附註……l4
第二章 文獻探討……l6
第一節 審計方面的行為研究……16
第二節 決策方面的行為研究……20
附註……26
第三章 研究方法……3l
第一節 受試者之選取及資料蒐集程序……32
第二節 研究工具……35
第三節 統計分析方法……41
附註……42
第四章 研究結果與討論……47

第一節 審計人員個性衡量結果及抽樣樣本量的分配情形……47
第二節 統計檢定結果……78
附註……97
第五章 結論與建議……98
第一節 結論……98
第二節 建議……99
參考書目……101		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005775en_US
dc.title (題名) 審計人員個性對抽樣樣本大小決策影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文書籍
李亦園、楊國樞編，中國人的性格，(台北:中央研究院民族學研究所，民國六十三年六月三版)。
汪泱若譯，審計學上、下冊，(台北:自印，民國七十五年九月版)。
林清山，心理與教育統計學，(台北:東華書局，民國七十六年四月十三版)。
顏月珠著，實用無母數統計方法，(台北:自印，民國七十五年九月初版)。
二、未出版之中文資料或論文
財政部證券管理委員會，會計師事務所審計人員統計資料(未出版)，民國七十六年三月十二日。
財團法人中華民國會計研究發展基金會審計準則委員會，一般公認審計準則總綱，民國七十四年十二月三十一日。
瞿海源，個人現代化程度與人格的關係，國立台灣大學心理研究所碩士論文，民國六十年六月。
三、英文書籍
Adarno J.W., Brunswik, E.F.; Levinson, D.J.; Sanford, R.N., The Autoritarian Personality, New York, Harper and Brothers, 1950.
Arens, A.A. and Loebbecke, J.K., Auditing: An Integral Approach, Englewood Cliffs, New Jersey, Prentice-Hall, Inc., 1976.
Barzun, J., and Graff, H., The Modern Researcher, rev. ed., New York, Harcourt, Brace & World, Inc., 1970.
Brown, C.W., and Ghiselli, E.E., Scientific Methods in Psychology, New York, McGraw-Hill, 1955.
Kogan, N., and Wallach, M.A., Risk Taking, New York, Holt Rinehardt and Winston, 1964.
Mautz, R.K., and Sharaf, H.A., The Philosophy of Auditing, American Accounting Association, 1961.
Nunally, J.C . , Psychometric Theory, New York, McGraw Hill Book Company, 1967.
Ouerall, J.E., and Klett,C.J., Applied Multivariate Analysis, New York, McGraw-Hill Book Compony, 1972.
Parten, M., Surveys, Polls, and Samples Practical Procedures, New York, Harper and Brothers Publishers, 1950, p.95.
Ross, H., The Elusive Art of Accounting, New York, The Ronald Press Company, 1966.
Schafer, R.J., A Guide to Historical Methods,Homewood, Illinois, The Dorsey Press, 1969.
Siegel, S., Nonparametric Statistics for the Behavioral Sciences, New York, McGraw-Hill Book Company,1956.
Sneed, F.R., Parallelism Between Two Disciplines: A Comparison of Auditing and Historical Method, The Development of Contemporary Accounting Thought Series, New York, Arno Press, 1978.
Websler`s New World Dictionary of the American Language, New York, The World Publishing Co. ,1966.
四、英文期刊
Bari ff, M., and Lusk, E., " Cognitive and Personality Tests for the Design of Management Information Systems," Management Science (April, 1977), pp.820-829.
Cartwright, D., " Risktaking by Individuals and Groups : An Assessment of Research Employing Choice Dilemmas," Journal of Personality and Social Psychology,
20:3, 1971, pp.361-378.
Churchill, N.C., and Cooper, W.W., " Effects of Auditing Records: Individual Task Accomplishment and Organization Objectives, " Edi ted by W. W. Cooper, H.J. Leavitt, and M.S. Shelley. II. New Perspectives in Organizational Research, New York , John Wiley and Sons, Inc., 1964, pp.250-275.
Churchill, N.C., and Cooper, W.W., " A Field Study of Internal Auditing," The Accounting Review (October, 1965), pp.767-781.
Corless, J.C., " Assessing Prior Distributions for Applying Bayesian Statistics in Auditing, " The Accounting Review (July, 1972), pp.556-566.
Dermer, J.D., " Cognitive Characteristics and the Perceived Importance of Information," The
Accounting Review (July, 1973), pp.511-519.
Devine, C.T., " A Critique," The Behavorial Aspects of Accounting Data for Performance Evaluation, College of Administrative Science Monography No,AA-4. Edited by T.J. Burns, Columbus, Ohio, The Ohio State University, 1968, pp.267-274.
Driver, M.J., and Mack, T.J., " Human Information Processing, Decision Style Theory, and Accounting Information Systems," The Accounting Review (July, 1975), pp.490-509.
Eastman, R.O., " Dangers in Direct-Mail Survey," Printer`s Ink (January 5, 1945), pp.36-40.
Ferber, R., " Item Nonresponse in Consumer Survey,"Public Opinion Ouarterly, 30 (Fall, 1966), pp.399-415.
Franzen, R.B., and Lazarsfeld, P.F., " Mail Ouestionnaires as a Research Problem," Journal of
Psychology, Vol.XX ( October, 1945 ), PP.239-310.
Hofstedt, T., and Hughes G., " An Experimental Study of the Judgement Element in Disclosure Decisions," The Accounting Review ( April, 1977 ), pp.379-395.
Hopwood, A.G., " Behavioral Research in Accounting An Overview of an Overview," Accounting Journal , Vol.1 ( Spring, 1977 ), pp.40-49.
Kochanek, R.F., and Kochanek, T.T., " Perceired Personality Characteristics Requisite to the
Accountants Success Two Perspectives," Accounting Journal, Vol.1 ( Spring, 1977 ), pp.135-
146.
Kogan N., and Wallach, M.A., " The Effects of Anxiety on Relations Between Subjective Age and Caution in an Older Sample," Psychopathology of Aging, Edited by P.T. Boch and J. Zabin, New York, Grune and Stratton, 1961, pp.123-135.
Kogan, N., and Wallach, M.A., " Group Risk Taking," Journal of Personality, 1967, 35, pp.50-63.
Krishna, K.P., and Ansari, M.A., " Influence of Risk, N-ack and Personality Factors on Occupational Choices Among College Students," Journal of Psychological Researchers, (January, 1975),pp.32-40.
Lusk, E., " Cognitive Aspects of Annual Reports Field Independence / Rependence," Empirical Research in Accounting: Selected Studies, The Institute of Professional Accounting, University of Chicago, 1973, pp. 191- 202.
Maehr, M.L., and Videbeck, R., " Risking Taking and Task Resistence," Journal of Personality and Social Psychology, 1968,9, pp.96-100.
McGhee, W. ; Shields, M.D. ; and Birnberg, J.C., "The Effects of Personality on a Subject`s Information Processing," The Accounting Review (July, 1978), pp.681-697.
Morris, W., and Anderson , H., " Audi t Scope Adjustments for Internal Control," The CPA Journal, 46 (July, 1976), pp.15-20.
Neumann, F., " The Audi ting Standard of Consistency," Empirical Research in Accounting, Chicago, Institute of Professional Accounting, University of Chicago, 1969.
Perrin, E.M., " Mail Questionnaire Aren`t Worth Their Salt," Printer`s Ink (February 9, 1945),
p.109.
Sorensen , J. Rhode, J.G.; and Lawler, E.E. ," The Generation Gap in Public Accounting," The Journal of Accountancy (December, 1973), pp.42-50.
Stanton, F. A., " Notes of the Validity of Mai I Questionnaire Returns," Journal of Applied Psychology , Vol. XXIII (February, 1939), pp.95-104.
Taylor, R.N., and Dunsette, M.D., " Influence of Dogmation , Risk-Taking Propensity, and Intelligence on Decision Making Strategies for a Sample of Industrial Managers," Journal of Applied Psychology (August, 1974), pp.420-423.
Teger, A.I. ; Katkin , E.S. ; and Pruitt, D.G., " Effects of Alcoholic Beverages and Their Congener Content on Level and Style of Risk Taking," Journal of Personality and Social Psychology, 1969,13, pp.207-214.
Wallach, M.A., and Kogan, N., " Sex Differences and Judgement Processes," Journal of Personality, 1959,27, pp.555-564.
Wallach, M.A., and Kogan, N., " Aspects of Judgement and Decision-Making : Interrelationships and Changes with Age," Behavioral Science, 1961,6, pp.23-26.
Wallach, M.A., and Wing, C.W., Jr., " Is Risk a Value? " Journal of Personality and Social Psychology, 1968,9, pp.101-106.
Weinstein, E.A. ; Beckhouse, L.S. Blumstein, P.W.; and Stein, R. B., " Interpersonal Strategies under Conditions of Gain or Loss," Journal of Personality, 1968,36 , pp.616-634.
Whiteler, R.H., and Watts, W.A., " Information Cost, Decision Consequence and Selected Personality Variables as Factors in Predecision Information Seeking," Journal of Personality, 1968,37, pp. 325-341.
五、未出版之英文資料或論文
American Accounting Association, Report of Committee on Human Information Processing, Committee Report , Volume 1978-2.
American Institute of Certified Public Accountants, AICPA Professional Standards, Vol.1, Chicago, Commerce Clearing House, Inc., 1978.
Churchill, N.C., " Behavior Effects on an Audit," unpublished Ph. D. dissertation, university of
Michigan, 1960.
Buelhman, D.M., " The Impact of Leadership Style on the Job Satisfaction, Turnover Perceptions , and Performance of Staff Accountants in Large Public Accounting Firms," Dissertation Abstracts International, 36:9 (March, 1976), pp.6165-A.
Coffman, N., " Acomparision of Male Public and Private Accountants and Male Accounting Students on Selected Personality Characteristics" Dissertation Abstracts International, 24:1 (Jaly, 1973), p.1-A.
Willis, E., " Job Satisfaction and Personality Truits of Certified Public Accountants II, Dissertation Abstracts International, 64:4 (October, 1975), p.2291-A.		zh_TW