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題名 薪資內部控制判斷行為之研究 : 透視模型之應用 作者 林宜信 貢獻者 杜榮瑞
林宜信日期 1988 上傳時間 4-五月-2016 14:22:56 (UTC+8) 參考文獻 參考書目中文部份1.林清山著，心理與教育統計學，台北:東華書局，民國七十二年。2.陳兆宏著，「變異數分析下的統計值-W^2值之介紹」，會計評論22期，台北:國立政治大學會計研究所學會出版，民國七十六年十二月，頁120-145。3.黃俊英著，多變量分析，台北:中國經濟企業研究所，民國七十五年二版。英文部份1. Abdel-Khalik,A.R. "On the Efficiency of Subject Surrogation in Accounting Research." The Accounting Review (October 1974), pp.743-750.2. Abdolmohammadi, M., and A. Wright. "An Examination of the Effects of Experience and Task Complexity on Audit judgments." The Accounting Review (January 1987), pp.1-13.3. American Institute of Certified Public Accountants. Internal Control. New York: AICPA, 19494. American Institute of Certified Public Accountants. Auditing Standards and procedures. New York: AICPA, 19635. American Institute of Certified Public Accountants. Transaction cycle approach. New York: AICPA, 19796. Ashton, R.H. "An Experimental Study of Internal Control judgment" Journal of Accounting Research (Spring.1, 974a), pp.143-57.7.───."Cue Utilization and Expert judgments: A Comparison of Independent Auditors with Other judges." Journal of Applied Psychology (August 1974b), pp.437-44.8.───, and P.R. Brown. "DescriptiveModeling of Auditors` Internal Control of judgments: Replication and Extension" Journal of Accounting Research (Spring 1980), pp.269-77.9.───, and S.L. Kramer. "Students as Surrogates in Behavioral Accounting Research: Some Evidence." Journal of Accounting Research (Spring 1980), pp.1-15.10.───, Human Information in Accounting, 1982, Ch.2, judgment Modeling, Ch. 7, Lens Studies in Accounting.11. Cochran, W.G., and Cox, G.M. Experimental Designs. New York: Wiley, 1957.12. Copeland, R.M. , A.J. Francia, and R.H. Strawser. "Students as Subjects in Behavioral Research." The Accounting Review (April 1973), pp.365-72.13. Davies, O.L. (Ed.). The design and analysis of industrial experiments. New York: Hafner, 195614 Dickhaut, J.W., J.L. Livingstone, and D.J. Waston. "On the Use of Surrogates in Behavioral Experimentation." Report of the Committee on Research Methodology in Accounting, The Accounting Review (Supplement 1972.), pp.455-71.15. Gaumnitz, B.R., ET AL. "Auditor Consensus in Internal Control Evaluation and Audit Program Planning." Journal of Accounting Research (Autumn 1982), pp. 745-5516. Gibbs, T.E., and Schroeder, R.G. "Evaluating the Competence of Internal Andit Departments" In Symposium on Auditing Resea rch III, Department of Accountancy, University of Illinos, Urbana.17. Goldberg, L.R. "Simple Model or Simple Processes? Some Research on Clinical judgments", American Psychologist (July 1968) p.49118. Hamilton, R.E., and Wright, W.F. "The Evaluation of Internal Control Over Payroll" Unpublished Manuscript, 1977, Univeristy of Minnesota.19.────, and ─────, "Internal Control judgments and Effects of Experience:, Replications and Extensions" Journal of Accounting Research (Autumn 1982), pp. 756-6720. Hays, W.L. Statistics. New York: Holt, Rinehart & Winston, 1963, pp. 382-83, 40721. Hoffman, P.J., P. Slavic, and L.G. Rorer, "An Analysis-of-Variance Model for the Assessment of Configural Cue Utilizaticn in Clinical judgment" Psychological Bulletin, 1968, pp.338-4922. Hofstedt, T.R. "Some Behavioral Parameters of Financial Analysis?`` The Accounting Review (October 1972), pp.679-92.23. Hofstedt, T., and Hughes, E. "An Experimental Study of the judgment Element in Disclosure Decisions," The Accounting Review (April 1977), pp.379-95.24. Joyce, E.J. "Expert judgment m Audit Programs Planning," Studies in Human Information Processing in Accounting, Supplement to the Journal of Accounting Research, 1976 ;PP-29-6025. Joyce, E.J., and R. Libby, "Behavioral Studies of Audit Decision Making" Journal of Accounting Literature (Spring 1982), pp.103-12326. Libby, R. "The Impact of Uncertainty Reporting on the Loan Decision," Studies on Auditing-Selections from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research, 1979b, pp.35-5727. Messier, W. F.,, "The Effect of Experience and Firm Type on Materiality/Disclosure judgments" Journal of Accounting Research (Autumn 1983), pp.611-1928. Mock, T.J., and Turner, J.L., "The Effect of Changes in Interanl Controls on Audit Programs," m T.J. Burns(ed), Behavioral Experiments in Accounting II. Columbus, Ohio: College of Administrative Science, Ohio State University, 197929. Moriarity, S., and Barron, F .H., "Modeling the Materiality judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp.302-4130.────,and ────, "A judgment-Based Definition of Materiality", Studies on Auditing-Selection:, from the Research Opportunities in Auditing Program, supplement to Journal of Accounting Research ( 1979), pp.114-35.31. Schultz, J.J., and Gustavson, S.G., "Actuaries` Perceptions of Variables Affecting the Independent Auditor`s Legal Liability", The Accounting Review (July 1978), pp.626-41.32. Simon, H., The New Science of Management (Harper & Row, 1960)33. Slavic, P., D. Fleissner, and W.B. Bauman, "Analyzing the Use of Information in Investment Decision Making: A Methodological Proposal." Journal of Business (April 1972), pp.283-301 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/#B2002005781 資料類型 thesis dc.contributor.advisor 杜榮瑞 zh_TW dc.contributor.author (作者) 林宜信 zh_TW dc.creator (作者) 林宜信 zh_TW dc.date (日期) 1988 en_US dc.date.accessioned 4-五月-2016 14:22:56 (UTC+8) - dc.date.available 4-五月-2016 14:22:56 (UTC+8) - dc.date.issued (上傳時間) 4-五月-2016 14:22:56 (UTC+8) - dc.identifier (其他 識別碼) B2002005781 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90465 - 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………1第二節 研究目的………2第三節 名詞解釋………4第四節 本論文結構………4第二章 文獻探討………6第一節 人類資訊處理在審計方面之研究………6第二節 透視模型及有關的審計研究………9第三節 內部控制判斷………19第四節 學生受試者是否適當之探討………25第五節 本章彙要………33第三章 研究方法………35第一節 受試者………35第二節 自變數、依變數及其他衡量指標………35第三節 研究工具………40第四節 程序………50第五節 統計方法………51第四章 研究結果………52第一節 判斷政策(因素權數) ………52第二節 共識………64第三節 穩定性………65第四節 自我洞察力………71第五章 結論、限制與建議………77第一節 結論………77第二節 限制………79第三節 建議………79參考書目………83附錄………88圖表目次圖2-2-1 透視模型………10圖2-2-2 人類判斷之指標………12表3-2-1 個案之釋例………38表3-3-1 2^3全部因素設計的兩個部分………46表3-3-2 2^6全部因素設計的兩個部分………48表4-1-1 主要效果及交互作用之相對重要性………53表4-1-2 達到顯著水準之效果個數及學生人數………55表4-1-3 學生的判斷模型………57表4-1-4 判斷政策敘述性資料之比較………62表4-1-5 分工因素相對重要性之比較………63表4-2-1 學生之判斷共識………66表4-2-2 學生之判斷共識(排除第16位學生) ………67表4-2-3 依賴相同及相異因素作判斷之學生，其共識程度之釋例………68表4-3-1 學生判斷的穩定性………69表4-3-2 穩定性敘述性資料之比較………70表4-4-1 學生對各因素的主觀權數………73表4-4-2 學生對各因素的統計權數………74表4-4-3 學生判斷之自我洞察力………75表4-4-4 自我洞察力敘述性資料之比較………76 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005781 en_US dc.title (題名) 薪資內部控制判斷行為之研究 : 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) 參考書目中文部份1.林清山著，心理與教育統計學，台北:東華書局，民國七十二年。2.陳兆宏著，「變異數分析下的統計值-W^2值之介紹」，會計評論22期，台北:國立政治大學會計研究所學會出版，民國七十六年十二月，頁120-145。3.黃俊英著，多變量分析，台北:中國經濟企業研究所，民國七十五年二版。英文部份1. Abdel-Khalik,A.R. "On the Efficiency of Subject Surrogation in Accounting Research." The Accounting Review (October 1974), pp.743-750.2. Abdolmohammadi, M., and A. Wright. "An Examination of the Effects of Experience and Task Complexity on Audit judgments." The Accounting Review (January 1987), pp.1-13.3. American Institute of Certified Public Accountants. Internal Control. New York: AICPA, 19494. American Institute of Certified Public Accountants. Auditing Standards and procedures. New York: AICPA, 19635. American Institute of Certified Public Accountants. Transaction cycle approach. New York: AICPA, 19796. Ashton, R.H. "An Experimental Study of Internal Control judgment" Journal of Accounting Research (Spring.1, 974a), pp.143-57.7.───."Cue Utilization and Expert judgments: A Comparison of Independent Auditors with Other judges." Journal of Applied Psychology (August 1974b), pp.437-44.8.───, and P.R. Brown. "DescriptiveModeling of Auditors` Internal Control of judgments: Replication and Extension" Journal of Accounting Research (Spring 1980), pp.269-77.9.───, and S.L. Kramer. "Students as Surrogates in Behavioral Accounting Research: Some Evidence." Journal of Accounting Research (Spring 1980), pp.1-15.10.───, Human Information in Accounting, 1982, Ch.2, judgment Modeling, Ch. 7, Lens Studies in Accounting.11. Cochran, W.G., and Cox, G.M. Experimental Designs. New York: Wiley, 1957.12. Copeland, R.M. , A.J. Francia, and R.H. Strawser. "Students as Subjects in Behavioral Research." The Accounting Review (April 1973), pp.365-72.13. Davies, O.L. (Ed.). The design and analysis of industrial experiments. New York: Hafner, 195614 Dickhaut, J.W., J.L. Livingstone, and D.J. Waston. "On the Use of Surrogates in Behavioral Experimentation." Report of the Committee on Research Methodology in Accounting, The Accounting Review (Supplement 1972.), pp.455-71.15. Gaumnitz, B.R., ET AL. "Auditor Consensus in Internal Control Evaluation and Audit Program Planning." Journal of Accounting Research (Autumn 1982), pp. 745-5516. Gibbs, T.E., and Schroeder, R.G. "Evaluating the Competence of Internal Andit Departments" In Symposium on Auditing Resea rch III, Department of Accountancy, University of Illinos, Urbana.17. Goldberg, L.R. "Simple Model or Simple Processes? Some Research on Clinical judgments", American Psychologist (July 1968) p.49118. Hamilton, R.E., and Wright, W.F. "The Evaluation of Internal Control Over Payroll" Unpublished Manuscript, 1977, Univeristy of Minnesota.19.────, and ─────, "Internal Control judgments and Effects of Experience:, Replications and Extensions" Journal of Accounting Research (Autumn 1982), pp. 756-6720. Hays, W.L. Statistics. New York: Holt, Rinehart & Winston, 1963, pp. 382-83, 40721. Hoffman, P.J., P. Slavic, and L.G. Rorer, "An Analysis-of-Variance Model for the Assessment of Configural Cue Utilizaticn in Clinical judgment" Psychological Bulletin, 1968, pp.338-4922. Hofstedt, T.R. "Some Behavioral Parameters of Financial Analysis?`` The Accounting Review (October 1972), pp.679-92.23. Hofstedt, T., and Hughes, E. "An Experimental Study of the judgment Element in Disclosure Decisions," The Accounting Review (April 1977), pp.379-95.24. Joyce, E.J. "Expert judgment m Audit Programs Planning," Studies in Human Information Processing in Accounting, Supplement to the Journal of Accounting Research, 1976 ;PP-29-6025. Joyce, E.J., and R. Libby, "Behavioral Studies of Audit Decision Making" Journal of Accounting Literature (Spring 1982), pp.103-12326. Libby, R. "The Impact of Uncertainty Reporting on the Loan Decision," Studies on Auditing-Selections from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research, 1979b, pp.35-5727. Messier, W. F.,, "The Effect of Experience and Firm Type on Materiality/Disclosure judgments" Journal of Accounting Research (Autumn 1983), pp.611-1928. Mock, T.J., and Turner, J.L., "The Effect of Changes in Interanl Controls on Audit Programs," m T.J. Burns(ed), Behavioral Experiments in Accounting II. Columbus, Ohio: College of Administrative Science, Ohio State University, 197929. Moriarity, S., and Barron, F .H., "Modeling the Materiality judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp.302-4130.────,and ────, "A judgment-Based Definition of Materiality", Studies on Auditing-Selection:, from the Research Opportunities in Auditing Program, supplement to Journal of Accounting Research ( 1979), pp.114-35.31. Schultz, J.J., and Gustavson, S.G., "Actuaries` Perceptions of Variables Affecting the Independent Auditor`s Legal Liability", The Accounting Review (July 1978), pp.626-41.32. Simon, H., The New Science of Management (Harper & Row, 1960)33. Slavic, P., D. Fleissner, and W.B. Bauman, "Analyzing the Use of Information in Investment Decision Making: A Methodological Proposal." Journal of Business (April 1972), pp.283-301 zh_TW
