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題名 審計人員內部控制判斷行為之研究 : 透視模型之應用
作者 陳兆宏
貢獻者 杜榮瑞
陳兆宏
日期 1988
上傳時間 4-May-2016 14:23:39 (UTC+8)
參考文獻 參考文獻
一、中文部份
1.中華民國證券交易法，民國75年5月11日修正公布。
2.審計準則委員會，審計準則公報第一號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
3._______________，審計準則公報第四號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
4._______________，審計準則公報第五號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
5.中華民國會計師公會全國聯合會職業道德研究委員會，會計師職業道德規範公報第一號，民國72年修訂。
6.林清山，心理及教育統計學，東華書局，民國76年。
7.黃俊英，多變量分析，第二版，中國經濟企業研究所，民國75年。
8.文崇一，「問卷設計」，社會及行為科學研究法上冊，頁405~438,(楊國樞、文崇一、吳聰賢及李亦園編)，東華書局，民國76年。
9.張春興，心理學上冊，東華書局，民國71年。
10.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，民國75年，(台北:政大會計研究所碩士論文)。
11.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文。
12.陳兆宏，「變異數分析下的統計值──w^2值之介紹」，會計評論第二十二期，民國76年，(台北:政大會計研究所學會)。

二、英文部份
Abdel-khalik, A.R., and K. El-Sheshai, "Information Choice and Utilization in an Experiment on Default Prediction, "Journal of Accounting Research (Autumn 1980), pp. 325-42.
Abdolmohammadi, M., and A. Wright, "An Examination of the Effects of Experience and Task Complexity on Audit Judgments, "The accounting Review (Jan. 1987), pp. 1-12.
Alderfer, C. P., and H. Bierman. "Choices with Risk: Beyond the Mean and Variance, "Journal of Business July 1970): 341–53.
※Ashton, A.H., "An Empirical Study of Budget-Related Predictions of Corporate Executives, " Un published manuscript, New York University, 1980. (Forthcoming in Journal of Accounting Research.)
_____, "Does Consensus Imply Accuracy in Accounting Studies of Decision Making?" "The Accounting Review(April 1985), pp. 173-85.
Ashton, R.H., "Judgment Formation in the Evaluation of Internal Control: An Application of Brunswik`s Lens Model," un published Ph. D. dissertation, University of Minnesota, 1973.
_____, "An Experimental Study of Internal Control Judgments." Journal of Accounting Research (Spring 1974), pp. 143-57. (a)
_____, "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with other Judges," Journal of Applied Psychology (August 1974), pp.437-44. (b)
_____, "Cognitive Changes Induced by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis," Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), PP1 - 17.
_____, " A Descriptive Study of Information Evaluation," journal of Accounting Research (Spring 1981), pp. 42-61.
_____, Human Information Processing in Accounting, 1982, American Accounting Association, (SAR#17).
_____, and P. R. Brown, "Descriptive Modeling of Auditors` Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-77.
_____, and S. S. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting Research (Spring 1980), pp. 1-15.
Auditing Standard Board, Codification of Statements on Auditing Standards, Auditing Section 150.
※Adamson, R.E., "Functional Fixedness as Related to Problem Solving: A Repetition of Three Experiment," Journal of Experimental Psychology (Oct. 1952), pp. 288-291.
Birnberg J. G., and R. Nath, "Laboratory Experimentation in Accounting Research." The Accounting Review (January 1968), pp. 38-45.
Boatsman, J. R., and J. C. Robertson, "Policy-Capturing on Selected Materiality Jodgments, "The Accounting Review (April 1974), pp. 34.2-52.
※Bowman, E. H., "Consistency and Optimality in Managerial Decision Making," Management science (January 1963), pp. 310-21.
※Brehmer, B., "Effects of Communication and Feedback on cognitive Conflict," Scandinavian Journal of Psychology (Third Quarter 1971), pp. 205-16.
Brown, Paul R., "Independent Auditor Judgment in the Evaluation of Internal Audit Functions," Journal of Accounting Research (Autumn 1983), pp. 444-55.
※Brunswik, E., The Conceptual Framework of Psychology (University of Chicago, 1952).
※Campbell, D.T., "Systematic Error on the Part of Human Links in Communication Systems," Information and Control (Dec. 1958), pp. 334-69.
Casey, C.J., "The Usefulness of Accounting Ratios for Subjects` Predictions of Corporate Failure: Replication and Extensions," Journal of Accounting Research (Autumn 1980), pp. 603–13.
Chesley, G. R. , "Subjective Probability Elicitation Techniques: A Performance Comparison," Journal of Accounting Research (Autumn 1978), pp. 225-41.
Cochran, W. G., and G. M. Cox, Experimental Designs (Wiley, 1957).
Corless, J.C., "Assessing Prior Distributions for Applying sayesian Statistics in Auditing," The Accounting Review (July 1972), pp. 556-66.
Crosby, M. A., "Implications of Prior Probability Elicitation on Auditor Sample Size Decisions," Journal of Accounting Research (Autumn 1980), pp. 585-93.
Danos, P. , and E. A. Imhoff, "Auditor Review of Financial Forecasts: An Analysis of Factors Affecting Reasonableness Judgments," The Accounting Review (Jan. 1982), in press.
※Dawes, R.M., "A Case Study of Graduate Admissions: Application of Three Principles of Human Decision Making." American Psychologist (February 1971), pp. 180-88.
_____, "The Robust Beauty of Improper Linear Methods in Decision Making," American Psychologist (July 1979), Vol. 34, No. 7, pp. 571-82.
※Dawes, R. M. , and B. Corrigan, "Linear Models in Decision Making," Psychological Bulletin (Feb. 1974). pp.95-106.
DeANGELO, L. E., "Auditor Size and Audit Quality," Journal cf. Accounting and Economics (1981), pp. 183-99.
Dickhaut, J. W., "Alternative Information Structures and Probability Revisions," The Accounting Review (Jan. 1973), pp. 61-79.
※Dudycha, L. W., and J. C. Naylor, "Characteristics of the Human Inference Process in Complex Choice Behavior Situation," Organizational Behavior and Human Performance (Sep. 1966), pp. 110-28.
Edwards, W., "Bayesian and Regression Models of Human Information Processing- A Myopic Perspective," Organizational Behavior and Human Performance (November 1971), pp. 639–48.
※Gaumnitz, B. R., T. R. Nunamaker, J. J. Surdick, and M. F. Thomas, "Auditor Consensus in Internal Control Evaluation and Audit Program Planning," unpublished manuscript, University of Wisconsin, 1980. (Forthcoming in Journal of Accounting Research.)
※Gibbs, T. E., and R. G. Schroeder, "Evaluating the Competence of Internal Audit Departments", in Symposium on Auditing Research III (Urbana, I11. : Dept. of Accountancy, University of Illinois, 1979)
※Goldberg, L. R., "Simple Methods or Simple Processes? Some Research on Clinical Judgments," American Psychologist (July 1968), pp. 483–96.
_____, "Man Versus Model of Man: A Rationale, Plus Some Evidence, for a Method of Improving on Clinical Inferences," Psychological Bulletin (June 1970), pp. 422–32.
※Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Controls Over Payroll," unpublished manuscript, Stanford University, 1977.
※Hamilton, R. E., and W. F. Wright, "Empirical Analysis of Internal Control Judgments," un published manuscript, University of Minnesota, 1980.
_____, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research, Vol. 20, No. 2, Autumn 1982, pp. 756-65.
※Hammond, K. R., C. J. Hursch, and F. J. Todd, "Analyzing the components of clinical Inference," Psychological Review (Nov. 1964), pp. 438-56.
Hays, W. L., Statistics (Holt, Rinehart and Winston, 1973).
_____, Statistics (Holt, Rinehart and Winston, 1981).
※Hoffman, P. J., "The Paramorphic Representation of clinical Judgment," Psychological Bulletin (March 1960), pp. 116-31.
_____, p. Slovic, and L. G. Rorer, "An Analysis of-Variance Model for the Assessment of Configural or Cue Utilization in Clinical Judgment," Psychological Bulletin (May 1968), pp. 338–49.
Hofstedt, T. R., and G. D. Hughes, " An Experimental study of the Judgment Element in Disclosure Decisions." The Accounting Review (April 1977), pp. 379– 95.
Joyce, E. J. "Expert Judgment in Audit Program Planning," Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research (1976), pp. 29-60.
_____, and G. C. Biddle, "Are Auditors` Judgments Sufficiently Regressive?" Journal of Accounting Research (Autumn 1981), pp. 323-49.
_____, and R. Libby, "Behavioral Studies of Audit Decision Making," Journal of Accounting Literature; Vol.1, Spring, 1982, pp. 103-23.
※Kahneman, D. , and A. Tversky, "Subjective Probability: A Judgment of Representativeness," Cognitive Psychology (July 1972), pp. 430-54.
Kell, W. G., and R. E. Ziegler, Modern Auditing, 1983.
Kessler, L., and R. H. Ashton, "Feedback and Prediction Achievement in Financial Analysis," Journal of Accounting Research (Spring 1981), pp. 146-62.
Kida, T., "An Investigation Into Auditors` Continuity and Related Qualification Judgments," Journal of Accounting Research (Autumn 1980), pp. 506-23.
Kinney, w. R. , and W. C. Uecker, "Mitigating the consequences of Anchoring in Auditor Judgments," The Accounting Review, Vol. LVII, No. 1, January 1982, pp. 55-69.
Kirk, R. E., Experimental Design, Belmont, California: Brooks/Cole, 1982.
Krogstad, J. L., R. T. Ettenson, and J. Shanteau, "Context and Experience in Auditors` Materiality Judgments," Auditing (Fall: 1984).
Libby, R., "Bankers` and Auditors` Perceptions of the Message Communicated by the Audit Report," Journal of Accounting Research (Spring 1979), ??. 99—122. (a)
_____, "The Impact of Uncertainty Reporting on the Loan Decision," Selection from the Research opportunities in Auditing Program, Supplement—to Journal of Accounting Research (1979), pp. 35-57. (b)
Libby, R., and B. L. Lewis, "Human Information Processing Research in Accounting: The State of the Art in 1982," Accounting, organizations and Society, Vol 1.7, No. 3, 1982, pp. 231-85.
※Marchant, G. A., "Data Fixity: Some Further Empirical "Unpublished Honors Thesis, University Evidence, of New South Wales, 1979.
Martin, H. T., TR, "The nature of clinical judgment," unpublished doctorial dissertation, Washington State College, 1957.
※Meehl, P. E., Clinical Versus Statistical Prediction: A Theoretical Analysis and Review of the Literature (University of Minnesota Press, 1954).
※_____, "A Comparison of Clinicians with Five Statistical Methods of Identifying Psychotic MMPI Profiles," Journal of counseling Psychology (Summer 1959), pp. 102–09.
Meigs, W. B., 0. R. Whittington, and R. F. Meigs, Principles of Auditing, Eighth edition, Homewood, Illinois: Richard D. Irwin, Inc., 1985.
※Messier, W. F. , "An Analysis of Expert Judgment in the Materiality/Disclosure Decision," un published manuscript, University of Florida, 1979.
_____, "The Effect of Experience and Firm Type on Materiality/Disclosure Judgments." Journal of Account Research, Vol. 21, No. 2, Autumn 1983, pp. 611-8.
Mock, T. J., and J. L. Turner, "The Effect of Changes in Internal Controls on Audit Programs," in T. H. Burns, ed., Behavioral Experiments in Accounting II (Ohio State University, 1979), pp. 277-302.
Moriartity, S., and F. H. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-41.
_____, "Judgment Based Definition of Materiality," Selections from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research (1979), pp. 114-35.
Neter, J., W. Wasserman, and G. A. Whitmore, Applied Statistics, (Allyn and Bacon, Inc., 1978).
※Reckers, P. M. J., and M. E. Taylor, "Consistency in Auditors` Evaluations of Internal Accounting controls. "Journal of Accounting, Auditing and Finance (Fall 1979), pp. 42-55.
※Rorer, L. G. , " A Circuitous Route to Bootstrapping Selection Procedures," Oregon Research Institute Research Bulletin, Vol. 12, No. 9 (1973); revised version of "A Circuitous Route to Bootstrapping," in H. B. Haley, A. G. D`Costa, and A. M. Schafer, eds. , Conference on Personality Measurement in Medical Education (Association of American Medical Colleges, 1971).
※_____, P.J. Hoffman, H. R. Dickman, and P. Slovic," Configural Judgment Revealed," Proceedings of the 75th Annual Convention of the American Psychological Association (1967), pp. 95-96.
※Ruesch, J., "The Observer and the Observed Human Communication Theory," in R. R. Grinaker, ed., Toward a Unified Theory of Human Behavior (Basic Books, 1967), pp. 36-54.
※Sawyer, J., "Measurement and Prediction, Clinical and Statistical," Psychological Bulletin (Sep. 1966), pp. 178-200.
Schultz, J. J. , and S. G. Gustavson, "Actuaries` Perceptions of Variables Affecting the Independent Auditors` Legal Liability," The Accounting Review (July 1978), pp. 626–41.
※Shepard, R. N., "On Subjectively Optimum Selection among Multiattribute alternatives," In M. W. Schelly, II, and G. L. Bryan, eds. , Human Judgments and Optima li ty , New York : Wiley , 1964.
Slovic, P., "Analyzing the Expert Judge: A Descriptive Study of a Stock-broker`s Decision Processes," Journal of Applied Psychology (August 1969), pp. 255-63.
Slovic, P., D. Fleissner, and W. S., Bauman, "Analyzing the Use of Information in Investment Decision Making: A Methodological Proposal," Journal of Business (April 1972), pp. 283-301.
Slovic, P., and S. Lichtenstein, "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgment," Organizational Behavior and Human Performance (Nov. 1971), pp. 649-744.
※Swieringa, R. J. , T. R. Dyckman, and R. E. Hoskin, "Emperical Evidence About the Effects of an Accounting Change on Information Processing,” in T. H. Burns, eds. , Behavioral Experiments in Accounting II (Ohio state University, 1979), pp. 225-59.
※Tucker, L. R. , "A Suggested Alternative Formulation in the Developments by Hursch, Hammod, and Hursch, and by Hammond, Hursch, and Todd," psychological Review (Nov. 1964), pp. 528-30.
Trotman, K. T., and P. W. retton, "The Effects of the Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), pp. 256-67.
※Webb, E. J., "Individual and Organizational Forces Influencing the Interpretation of Indicators," Research Paper p. 488 (Institute for Defense Analyses, 1969).
Weber, R., "Auditor Decision Making on Overall System Reliability Accurancy, Consensus, and the Usefulness of a Simulated Decision Aid, " Journal of Accounting Research (Autumn 1978), pp. 368-88.
Wright, A., "The Impact of CPA-Firm Size on Auditor Disclosure Preferences," The Accounting Review (July 1983), pp. 621-32.
※Yntema, D. B. , and W. S. Torgerson, "Man-Computer Cooperation in Decisions Requiring Common Sense." IRE Transactions on Human Factors in Electronics (1961), pp. 20
Zimmer, I., "A Lens Study of the Prediction of Corporate Failure by Bank Loan Officers," Journal of Accounting Research (Autumn 1980), pp. 629-36.
※表示該文獻作者未直接參閱,納入本研究的部份,係參考其他文獻摘錄。
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/#B2002005800
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 陳兆宏zh_TW
dc.creator (作者) 陳兆宏zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:39 (UTC+8)-
dc.date.available 4-May-2016 14:23:39 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:39 (UTC+8)-
dc.identifier (Other Identifiers) B2002005800en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90484-
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
第一節 研究動機與目的………1
第二節 研究範圍………2
第三節 論文結構………5
第二章 文獻探討與預期發現
第一節 人類資訊處理研究………7
第二節 透視模型………9
第三節 透視模型研究的重要發現………21
第四節 會計及審計學上之透視模型研究………33
第五節 薪資內部控制制度判斷的實證研究………70
第六節 經驗與事務所對審計判斷的影響………83
第七節 研究預期發現………90
第三章 研究方法
第一節 受試樣本………94
第二節 研究工具………99
第三節 自變項、依變項及其操作定義………111
第四節 施測程序………119
第五節 統計方法………120
第四章 研究結果
第一節 判斷政策………124
第二節 判斷的一致性和自我洞察程度………140
第三節 經驗及事務所規模對判斷的影響………159
第五章 結論及建議
第一節 結論………176
第二節 研究限制………177
第三節 建議………179
參考文獻
一、中文部份………182
二、英文部份………184
附錄
表A-1 各受試者的原始w^2值彙總表………197
表A-2 各受試者調整後w^2值之彙總表………200
表A-3 個別受試者間的共識………201
表A-4 正式問卷………211

表目次
表2-1 Brunswik的透視模型圖解………12
表2-2 判斷的指標圖解………13
表2-3 心理學及其他學科上，採用透視模型的人類資訊處理研究的重要發現………31
表2-4 政策捕捉之會計研究的彙總表………56
表2-5 薪資內部控制判斷研究之彙總表………77
表3-1 受試者的職級、所在事務所規模及經驗資料表………96
表3-2 第一次預試的問卷之主要內容………100
表3-3 第一次預試的統計結果………102
表3-4 第二次預試問卷的內容摘要………104
表3-5 正式測試的第一個個案內容………108
表3-6 測試主觀權數的問卷內容………110
表3-7 第一位受試者的變異數分析表………115
表4-1 受試者達到顯著水準的主要效果及交互作用效果個數………126
表4-2 主要效果顯著個數次數分配及相關統計值………128
表4-3 交互作用效果顯著個數次數分配及相關統計值………129
表4-4 各交互作用效果的顯著個數………131
表4-5 主要效果的w^2值合計數之次數分配及相關統計值………135
表4-6 交互作用效果的w^2值合計數之次數分配及相關統計值………136
表4-7 各主要效果調整前w^2值排名次數表………137
表4-8 各受試者判斷的穩定性、共識及自我洞察程度彙總表………141
表4-9 穩定性的次數分配及相關統計值………145
表4-10 平均共識的相關統計值表………147
表4-11 個別共識的相關統計值表………149
表4-12 各受試者的統計權數及主觀權數對照表………151
表4-13 受試者自我洞察程度次數分配及相關統計值………155
表4-14 穩定性、共識及自我洞察程度三者間相關係數表………156
表4-15 主要效果顯著個數ANOVA表………161
表4-16 交互作用效果顯著個數ANOVA表………162
表4-17 主要效果w^2值總和的ANOVA表………163
表4-18 交互作用效果w^2值總和的ANOVA表………164
表4-19 穩定性的ANOVA表………166
表4-20 自我洞察程度的ANOVA表………167
表4-21 平均共識的ANOVA表………169
表4-22 同組共識的ANOVA表………170		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005800en_US
dc.title (題名) 審計人員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) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
一、中文部份
1.中華民國證券交易法，民國75年5月11日修正公布。
2.審計準則委員會，審計準則公報第一號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
3._______________，審計準則公報第四號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
4._______________，審計準則公報第五號，民國74年修訂，(台北:中華民國財務會計研究發展基金會)。
5.中華民國會計師公會全國聯合會職業道德研究委員會，會計師職業道德規範公報第一號，民國72年修訂。
6.林清山，心理及教育統計學，東華書局，民國76年。
7.黃俊英，多變量分析，第二版，中國經濟企業研究所，民國75年。
8.文崇一，「問卷設計」，社會及行為科學研究法上冊，頁405~438,(楊國樞、文崇一、吳聰賢及李亦園編)，東華書局，民國76年。
9.張春興，心理學上冊，東華書局，民國71年。
10.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，民國75年，(台北:政大會計研究所碩士論文)。
11.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文。
12.陳兆宏，「變異數分析下的統計值──w^2值之介紹」，會計評論第二十二期，民國76年，(台北:政大會計研究所學會)。

二、英文部份
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