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題名 審計人員重要性判斷行為之研究 : 透視模型之應用
作者 申佩芝
貢獻者 杜榮瑞
申佩芝
日期 1988
上傳時間 4-May-2016 14:23:41 (UTC+8)
摘要 論文提要
參考文獻 參考書目
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"，(台北:政大會研所未出版碩士論文，民國75年6月)。
2.陳正待，"會計師事務所審計人員重要性判斷行為之研究" (台北:政大會研所未出版碩士論文，民國75年6月)。
3.陳兆宏，"變異數分析下的統計值──ω^2值之介紹"，會計評論第二十二期，(政治大學會計研究所學會，民國76年12月),pp. 120-145.
4.鄭丁旺，中級會計學，(台北:自行出版，民國76年11月三版)。

二、英文部份:
1. Abdolmahamnadi, M., and A.Wright "An Examination of the Effects of Experience and Task Complexity on Audit Judgement,"Accounting Review (January 1987), PP. 1-13.
2. American Institute of Certified Public Accountant, Statement on Audit Standards No. 47, "Audit Risk and Materiadity in Conducing An Audit" (AICPA, 1983).
3. Arnett, H., and P.Danos, CAP Firm Viability, University of Michigan Ann Arbor, MI, 1979.
4. Ashton, R,H.,"An Experimental Study of Internal Control Judgements, Journal of Accounting Research (Spring 1974),PP. 143-157.
5. Ashton, R.H., Human Information Processing in Accounting, Sarasota, FL: American Accounting Association 1982.
6. Ashton, R.H., and P.R. Broun, "Descriptive Modeling of Auditors, Internal Control Judgements: Replication and Extension,"Journal of Accounting Rescarch ( Spring 1980), PP.269-277.
7. Boatsman, J.R., and J.C. Robertson "Policy Capturing on Selected Materiality Judgements," Accounting Review, ( April 1974 ), PP. 342-352.
8. Copeland, R. and W.Fredericks, "Extent of Disclosure," Journal of Accounting Research ( Spring 1968 )PP.106-113.
9. DeAngelo, L., " Auditor Size and Audit Quality," The Journal of Accounting and Economics ( December 1980), PP.183-199.
10. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 2," Qualitative Characters of Accounting Information "(FASB, May 1980).
11. Frishkoff, P., "An Empirical Investigation of the Concept Materiality in Accounting, "Empirical Rescarch in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), PP, 116-129.
12. Gaumnitz, B.R., T. R. Nunamaker, J.J. Surdick, and M.F. Thomas, "Auditor Concensus in Internal Control and Audit Program Planning, " Journal of Accounting Research PartⅡ(Autumn 1982), PP. 745-755.
13. Hamilton, R.E., and W.F. Wright, Internal Control Judgements and Effects of Experience: Replications and Extensions,"Journal of Accounting Research PartⅡ (Autumn 1982), PP.756-765.
14. Hofstedt, .T.R., and G.D. Hughes, An Experiment Study of the Judgement Element in Disclosure. Decision, " Accounting Review (April 1977), PP. 379-395.
15. Holstrum, G.L., And W.F. Messier, Jr., "A Review and Integration of Empirical Research on Materiality,"Auditing: A Journal of Practice and Theory (Fall 1982), PP. 45-63.
16. Jennings, M.M., D.C. Kneer, and P.M. Reckers, "A Reexamination of the Concept of Materiality: Views of Auditors, Users, and Officers of the Court," Auditing: A Journal of Practice and Theory ( Spring 1987), PP.104-115.
17. Joyce, E.J. " Expert Judgement in Audit Program planning,"Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research,1976,PP.29-60.
18. Joyce, E.J., and R. Libby, " Behavioral Studies of Audit Decision
Marking,"Journal of Accounting Literature (Spring 1982),PP.103-123.
19. Krogstad, J., R. Ettenson, and J. Shanteau, "Context and Experience in Auditors` Materiality Judgements, " Auditing: A Journal of Practice and Theory (Fall 1984), PP. 54-73.
20. Libby ,R.,"Availability and the Generation Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), PP. 48-667.
21. Messier, W.F., Jr., "An Examination of Expert Judgement in the Materiality/Disclosure Decision,"Unpublished DBA Dissertation ( Indiana University), 1979.
22. Moriality, S., and F. Barron,"Materiality Judgements of Audit Partners,"
Journal of Accounting Research (Autumm 1976), PP. 320-341.
23. Neumann, F., "The Auditing Standard of Consistency, "Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), PP.1-17.
24. Woolsey, S. M., " Development on Criteria to Guide the Accountant in Judging Materiality,"Journal of Accountancy ( February 1954a ), PP. 167-173.
25. Woolsey, S.M., "Judging Materiality in Determining Requirements for Full Disclosure,"Journal of Accountancy (December 1954b), PP.745-750
26. Woolsey S.M.,"Materiality Survey," Journal of Accountancy ( September 1973), PP.191-192.
27. Wright, A., "The Impact of CPA-Firm Size on Auditor Disclosure Preference,"Accounting Review (July 1983), PP.621-632.
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/#B2002005801
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 申佩芝zh_TW
dc.creator (作者) 申佩芝zh_TW
dc.date (日期) 1988en_US
dc.date.accessioned 4-May-2016 14:23:41 (UTC+8)-
dc.date.available 4-May-2016 14:23:41 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:23:41 (UTC+8)-
dc.identifier (Other Identifiers) B2002005801en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90485-
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) 論文提要zh_TW
dc.description.tableofcontents 目錄
感言………壹
論文提要………貳
圖表目次………伍
緒論
研究動機………1
重要性的觀念………3
研究目的………5
名辭解釋………5
論文結構………7
第二章 文獻探討
第一節 人類資訊處理研究在審計上的應用………8
第二節 透視模型………11
第三節 重要性判斷的實證研究………19
第四節 會計師事務所規模對審計判斷品質的影響………30
第五節 審計人員工作經驗對審計判斷政策及判斷品質的影響………34
第三章 研究方法
第一節 受試者………44
第二節 研究工具………46
第三節 變項及其定義………51
第四節 資料的蒐集程序………56
第五節 統計方法………57
第四章 研究結果與討論
第一節 判斷政策………59
第二節 經驗對判斷政策的影響………69
第三節 判斷品質………70
第四節 規模及經驗對判斷品質的影響………81
第五章 結論及建議
第一節 結論………85
第二節 研究限制………86
第三節 建議………86
參考書目………89
附錄………94

圖表目次
圖目次
圖2-1 文獻探討結構圖………9
圖2-2 透視模型圖………13
圖2-3 判斷指標圖………15
圖4-1 受試者個別ω^2總和次數分配圖………65
圖4-2 受試者穩定性指標次數分配圖………72
圖4-3 受試者共識指標次數分配圖………74
圖4-4 受試者自我洞察指標次數分配圖………80

表目次
表2-1 淨利因素的操弄方式………24
表2-2 審計判斷品質研究結果彙總表………24
表2-3 個案的複雜程度與決策過程表………41
表3-1 受試者之分組表………47
表3-2 事件、線索圈選次數彙總表………50
表4-1 受試者使用線索達顯著水準個數之次數分配表………60
表4-2 各線索主要效果及交互作用顯著水準次數分配表………60
表4-3 受試者個別ω^2值明細表………62
表4-4 依規模及經驗分組之平均ω^2值………66
表4-5 線索主要效果及交互作用ω^2值比較表………66
表4-6 各線索解釋判斷差異能力比較表………67
表4-7 規模及經驗對資訊使用量的影響………68
表4-8 規模及經驗對資訊使用方法的影響………70
表4-9 受試者之穩定性明細表………71
表4-10 穩定性比較表………73
表4-11 受試者之共識明細表………76
表4-12 判斷共識比較表………76
表4-13 受試者之自我洞察力明細表………79
表4-14 自我洞察力比較表………79
表4-15 規模及職位對判斷共識、穩定性及自我洞察力的影響………82		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005801en_US
dc.title (題名) 審計人員重要性判斷行為之研究 : 透視模型之應用zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
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"，(台北:政大會研所未出版碩士論文，民國75年6月)。
2.陳正待，"會計師事務所審計人員重要性判斷行為之研究" (台北:政大會研所未出版碩士論文，民國75年6月)。
3.陳兆宏，"變異數分析下的統計值──ω^2值之介紹"，會計評論第二十二期，(政治大學會計研究所學會，民國76年12月),pp. 120-145.
4.鄭丁旺，中級會計學，(台北:自行出版，民國76年11月三版)。

二、英文部份:
1. Abdolmahamnadi, M., and A.Wright "An Examination of the Effects of Experience and Task Complexity on Audit Judgement,"Accounting Review (January 1987), PP. 1-13.
2. American Institute of Certified Public Accountant, Statement on Audit Standards No. 47, "Audit Risk and Materiadity in Conducing An Audit" (AICPA, 1983).
3. Arnett, H., and P.Danos, CAP Firm Viability, University of Michigan Ann Arbor, MI, 1979.
4. Ashton, R,H.,"An Experimental Study of Internal Control Judgements, Journal of Accounting Research (Spring 1974),PP. 143-157.
5. Ashton, R.H., Human Information Processing in Accounting, Sarasota, FL: American Accounting Association 1982.
6. Ashton, R.H., and P.R. Broun, "Descriptive Modeling of Auditors, Internal Control Judgements: Replication and Extension,"Journal of Accounting Rescarch ( Spring 1980), PP.269-277.
7. Boatsman, J.R., and J.C. Robertson "Policy Capturing on Selected Materiality Judgements," Accounting Review, ( April 1974 ), PP. 342-352.
8. Copeland, R. and W.Fredericks, "Extent of Disclosure," Journal of Accounting Research ( Spring 1968 )PP.106-113.
9. DeAngelo, L., " Auditor Size and Audit Quality," The Journal of Accounting and Economics ( December 1980), PP.183-199.
10. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 2," Qualitative Characters of Accounting Information "(FASB, May 1980).
11. Frishkoff, P., "An Empirical Investigation of the Concept Materiality in Accounting, "Empirical Rescarch in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), PP, 116-129.
12. Gaumnitz, B.R., T. R. Nunamaker, J.J. Surdick, and M.F. Thomas, "Auditor Concensus in Internal Control and Audit Program Planning, " Journal of Accounting Research PartⅡ(Autumn 1982), PP. 745-755.
13. Hamilton, R.E., and W.F. Wright, Internal Control Judgements and Effects of Experience: Replications and Extensions,"Journal of Accounting Research PartⅡ (Autumn 1982), PP.756-765.
14. Hofstedt, .T.R., and G.D. Hughes, An Experiment Study of the Judgement Element in Disclosure. Decision, " Accounting Review (April 1977), PP. 379-395.
15. Holstrum, G.L., And W.F. Messier, Jr., "A Review and Integration of Empirical Research on Materiality,"Auditing: A Journal of Practice and Theory (Fall 1982), PP. 45-63.
16. Jennings, M.M., D.C. Kneer, and P.M. Reckers, "A Reexamination of the Concept of Materiality: Views of Auditors, Users, and Officers of the Court," Auditing: A Journal of Practice and Theory ( Spring 1987), PP.104-115.
17. Joyce, E.J. " Expert Judgement in Audit Program planning,"Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research,1976,PP.29-60.
18. Joyce, E.J., and R. Libby, " Behavioral Studies of Audit Decision
Marking,"Journal of Accounting Literature (Spring 1982),PP.103-123.
19. Krogstad, J., R. Ettenson, and J. Shanteau, "Context and Experience in Auditors` Materiality Judgements, " Auditing: A Journal of Practice and Theory (Fall 1984), PP. 54-73.
20. Libby ,R.,"Availability and the Generation Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), PP. 48-667.
21. Messier, W.F., Jr., "An Examination of Expert Judgement in the Materiality/Disclosure Decision,"Unpublished DBA Dissertation ( Indiana University), 1979.
22. Moriality, S., and F. Barron,"Materiality Judgements of Audit Partners,"
Journal of Accounting Research (Autumm 1976), PP. 320-341.
23. Neumann, F., "The Auditing Standard of Consistency, "Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), PP.1-17.
24. Woolsey, S. M., " Development on Criteria to Guide the Accountant in Judging Materiality,"Journal of Accountancy ( February 1954a ), PP. 167-173.
25. Woolsey, S.M., "Judging Materiality in Determining Requirements for Full Disclosure,"Journal of Accountancy (December 1954b), PP.745-750
26. Woolsey S.M.,"Materiality Survey," Journal of Accountancy ( September 1973), PP.191-192.
27. Wright, A., "The Impact of CPA-Firm Size on Auditor Disclosure Preference,"Accounting Review (July 1983), PP.621-632.		zh_TW