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題名 審計人員與受查公司會計人員對審計功能衝突性之研究 作者 殷仲偉 貢獻者 鄭丁旺
殷仲偉日期 1988 上傳時間 4-May-2016 14:23:44 (UTC+8) 摘要 論文提要內容: 參考文獻 參考書目一、中文資料1.王蘭芬著，審計人員與委託人之契約關係──從經濟觀點分析，國立政治大學會計研究所碩士論文，民國七十六年六月。2.Meigs,Walter B, O. Ray Whittington and Robert F Meigs, Principles of Auditing,1985，汪泱若譯，鄭丁旺校訂，審計學，台北:自刊版，民國七十五年九月。3.周丁浦生著，衝突原理:傳統與創新，中國式管理研究會論文集，台北:中國時報，民國七十三年四月七日。4.林美智著，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。5.林清山著，心理與教育統計學，台北:東華書局，民國七十五年七月十二版。6.林茂森著，強化會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。7.林寶彩著，審計人員獨立性問題之研究，國立政治大學會計研究所碩士論文，民國七十年六月。8.施文玲著，從公開發行公司的觀點論我國現行之會計師簽證制度，國立政治大學會計研究所碩士論文，民國七十三年六月。9.許天威著，行為改變之理論與應用，高雄:復文圖書出版社，民國七十四年三月。10.張春興著，心理學，台北:東華書局，民國六十七年十月四版。11.楊國樞、文崇一、吳聰賢、李亦園編，社會及行為科學研究法，台北:東華書局，民國七十五年七月九版。12.Robbins, Stephen P., Organization Behavior: Concepts, Controversies and Applications,2nd E. D.蔡承智譯，陳彰儀、鄭伯勳校閱，組織行為，台北:桂冠圖書公司，民國七十五年八月。二、英文資料1. Assael, Henry., "Constructive Role of Interorganizational Conflict," Administractive Science Quarterly, 14, 1969, pp.573-582.2. Beaver, William H., "Market Price, Financial Ratios, and the Prediction of Failure," Journal of Accounting Research, 6, Autumn 1968, pp.179-192.3. Boulding, Kenneth E., Conflict and Defense: A General Theory, Department of Economics, The University of Michigan, NT: Harper & Brothers Publishers, 1962.4. Coser, Lewis., The Function of Social Conflict, New York: The Free Press, 1956.5. Deutsch, Morton., "Conflicts: Productive and Destructive," Journal of Social Issue, 25, 1969,pp. 7-41.6. Dill, William R., "Environment as an Influence on Managerial Autonomy," Administractive Science Quarterly, March 1958, pp.409-443.7. Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty," Administractive Science Quarterly, 1972, pp.313-327.8. Goldman, Arieh and Benzion Barlev., "The Audit-Firm Conflict of Interests: Its Implications for Independence," The Accounting Review, 49, October 1974, pp.707-718.9. Katz, Daniel and Robert L. Kahn., The Social Psychology of Organizations, New York: John Wiley & Sons, Inc., 1966.10. Kilmann, Ralph H. and Kenneth W. Thomqs., "Four Perspectives of Conflict Management: An Attributional Framework for Organizing Descriptive and Normative Theory," The Academy of Management Review, 3, January 1978, pp.59-68.11. Knapp, Michael C., "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure," The Accounting Review,60, April 1985, pp.202-211.12. Monger, Rodney Frank., Relational Characteristics and Resolution Modes as Determinants of Constructive and Destructive Conflict Perceptions between Audit Firms and their Clients, Ph.D. Disseration, The University of Houston, 1981.13. Montagna, Paul D., Certified Public Accounting: A Sociological View of A Profession in Change, NT: Scholars Book Co., 1974.14. Nichols, Donald R. and Kenneth H. Price., "The Audit-Firm Conflict: An Analysis Using Concepts of Exchange Theory," The Accounting Review, 51, April 1976, pp.335-346.15. Robbins, Stephen P., Managing Organizational Conflict: A Nontraditional Approach, Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1974.16. Schandl, Charles W., Theory of Auditing: Evaluation, Investigation, and Judgment, NT: Scholars Book Co., 1978.17. Shockley, Randolph Andrew., An Experimental Investigation into the Perceived Audit Independence of Certified Public Accountants, Ph.D. Disseration, The University of North Carofolina at Chapel Hill,1979.18. Taylor, Donald H. and G. William Glezen., Auditing, 3rd ED. 1985,台北:美亞書局。19. Thomas, Kenneth., The Handbook of Industrial and Organizational Psychology: Volumn II, edited by Marvin Durnette, Chicago: Rand McNally, 1975.20. Thompson, James D., Organizations in Action, New York: McGraw-Hill, 1967.21. Wexley, Kenneth N. and Gary A. Yukl., Organizational Behavior and Persennel Psychology, 1984,台北:華泰書局。22. Wilcox, K.A., Independent Audit-Client Relationships: An Exploration into Interorganizational Conflict, Ph.D. Disseration, The University of Texas at Austin, 1972.23. Willingham, John J. and D.R. Carmichael., Auditing Concepts and Methods, New York: McGraw-Hill Book Company, 1975. 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/#B2002005802 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (Authors) 殷仲偉 zh_TW dc.creator (作者) 殷仲偉 zh_TW dc.date (日期) 1988 en_US dc.date.accessioned 4-May-2016 14:23:44 (UTC+8) - dc.date.available 4-May-2016 14:23:44 (UTC+8) - dc.date.issued (上傳時間) 4-May-2016 14:23:44 (UTC+8) - dc.identifier (Other Identifiers) B2002005802 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90486 - 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) 論文提要內容: zh_TW dc.description.tableofcontents 目錄第一章 緒論………1第一節 研究動機及目的………1第二節 論文結構………2第三節 研究假設………3第四節 研究限制………4第二章 衝突行為………7第一節 功能性及失能性衝突………7第二節 功能性及失能性衝突的分類………10第三節 衝突的解決模式………13第三章 審計關係下之衝突………20第一節 審計的功能………20第二節 衝突與審計獨立性的關係………21第三節 建立審計衝突假設………26第四章 研究方法………32第一節 樣本抽取、施測過程及樣本特徵………32第三節 問卷之設計………37第三節 分析方法………42第五章 研究結果及討論………45第一節 例行性之假設檢定………47第二節 環境不確定性之假設檢定………55第三節 衝突解決模式之假設檢定………61第四節 組織規模大小之假設檢定………69第六章 結論與建議………99第一節 結論………99第二節 建議………101參考書目………106附錄問卷圖表目錄圖2-1 依存關係及衝突型態………9圖2-2 可接受的中間範圍………15圖2-3 衡突解決之座標圖………16圖3-1 審計人員與受查公司關係圖………26圖4-1 本研究之基本架構………44表2-1 衡突之分類………12表3-1 獨立性之行為模式………23表4-1 問卷發出及收回統計表………33表4-2-1 人口變項統計表………33表4-2-2 人口變項統計表………35表4-2-3 人口變項統計表………36表4-3 用以衡量衝突之問卷項目………38表4-4 H_1至H_8之間卷設計………40表5-1 衝突特性之平均數及標準差………45表5-2 H_1至H_3題目之平均數及標準差………48表5-3 檢定H_1之積差相關係數表………49表5-4 檢定H_2之積差相關係數表………51表5-5 檢定H_3之積差相關係數表………53表5-6 H_4至H_6題目之平均數及標準差………55表5-7 檢定H_4之積差相關係數表………56表5-8 檢定H_6之積差相關係數表………57表5-9 檢定H_6之積差相關係數表………58表5-10 衝突解決模式之平均數及標準差………62表5-11 檢定抗爭方式之積差相關係數表………63表5-12 檢定統合方式之積差相關係數表………64表5-13 檢定妥協方式之積差相關係數表………65表5-14 檢定退避方式之積差相關係數表………66表5-15 檢定忍讓方式之積差相關係數表………67表5-16-1 審計人員對審計重要性之變異數分析表………70表5-16-2 會計人員對審計重要性之變異數分析表………71表5-17-1 審計人員對查該結論同意程度之變異數分析表………72表5-17-2 會計人員對查核結論同意程度之變異數分析表………73表5-18-1 審計人員認為對方認同我方目標程度之變異數分析表………74表5-18-2 會計人員認為對方認向我方目標程度之變異數分析表………75表5-19-1 審計人員認為我方認同對方目標程度之變異數分析表………76表5-19-2 會計人員認為我方認同對方目標程度之變異數分析表………77表5-20-1 審計人員所承受支配力之變異數分析表………78表5-20-2 會計人員所承受支配力之變異數分析表………79表5-21-1 審計人員對查核意見讓步感受之變異數分析表………80表5-21-2 會計人員對查核意見讓步感受之變異數分析表………81表5-22-1 審計人員對查該工作所引起衝突感受之變異數分析表………82表5-22-2 會計人員對查該工作所引起衝突感受之變異數分析表………83表5-23-1 審計人員滿足程度之變異數分析表………84表5-23-2 會計人員滿足程度之變異數分析表………85表5-24-1 審計人員效率之變異數分析表………86表5-24-2 會計人員效率之變異數分析表………87表5-25-1 審計人員效果之變異數分析表………88表5-25-2 會計人員效果之變異數分析表………89表5-26-1 審計人員意見表達程度之變異數分析表………90表5-26-2 會計人員意見表達程度之變異數分析表………91表5-27-1 審計人員對資訊公開程度之變異數分析表………92表5-27-2 會計人員對資訊公開程度之變異數分析表………93表5-28-1 審計人員衝突特性之變異數分析表………94表5-28-2 會計人員衝突特性之變異數分析表………95 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005802 en_US dc.title (題名) 審計人員與受查公司會計人員對審計功能衝突性之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目一、中文資料1.王蘭芬著，審計人員與委託人之契約關係──從經濟觀點分析，國立政治大學會計研究所碩士論文，民國七十六年六月。2.Meigs,Walter B, O. Ray Whittington and Robert F Meigs, Principles of Auditing,1985，汪泱若譯，鄭丁旺校訂，審計學，台北:自刊版，民國七十五年九月。3.周丁浦生著，衝突原理:傳統與創新，中國式管理研究會論文集，台北:中國時報，民國七十三年四月七日。4.林美智著，我國會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十三年六月。5.林清山著，心理與教育統計學，台北:東華書局，民國七十五年七月十二版。6.林茂森著，強化會計師獨立性之研究，國立政治大學會計研究所碩士論文，民國七十六年六月。7.林寶彩著，審計人員獨立性問題之研究，國立政治大學會計研究所碩士論文，民國七十年六月。8.施文玲著，從公開發行公司的觀點論我國現行之會計師簽證制度，國立政治大學會計研究所碩士論文，民國七十三年六月。9.許天威著，行為改變之理論與應用，高雄:復文圖書出版社，民國七十四年三月。10.張春興著，心理學，台北:東華書局，民國六十七年十月四版。11.楊國樞、文崇一、吳聰賢、李亦園編，社會及行為科學研究法，台北:東華書局，民國七十五年七月九版。12.Robbins, Stephen P., Organization Behavior: Concepts, Controversies and Applications,2nd E. D.蔡承智譯，陳彰儀、鄭伯勳校閱，組織行為，台北:桂冠圖書公司，民國七十五年八月。二、英文資料1. Assael, Henry., "Constructive Role of Interorganizational Conflict," Administractive Science Quarterly, 14, 1969, pp.573-582.2. Beaver, William H., "Market Price, Financial Ratios, and the Prediction of Failure," Journal of Accounting Research, 6, Autumn 1968, pp.179-192.3. Boulding, Kenneth E., Conflict and Defense: A General Theory, Department of Economics, The University of Michigan, NT: Harper & Brothers Publishers, 1962.4. Coser, Lewis., The Function of Social Conflict, New York: The Free Press, 1956.5. Deutsch, Morton., "Conflicts: Productive and Destructive," Journal of Social Issue, 25, 1969,pp. 7-41.6. Dill, William R., "Environment as an Influence on Managerial Autonomy," Administractive Science Quarterly, March 1958, pp.409-443.7. Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty," Administractive Science Quarterly, 1972, pp.313-327.8. Goldman, Arieh and Benzion Barlev., "The Audit-Firm Conflict of Interests: Its Implications for Independence," The Accounting Review, 49, October 1974, pp.707-718.9. Katz, Daniel and Robert L. Kahn., The Social Psychology of Organizations, New York: John Wiley & Sons, Inc., 1966.10. Kilmann, Ralph H. and Kenneth W. Thomqs., "Four Perspectives of Conflict Management: An Attributional Framework for Organizing Descriptive and Normative Theory," The Academy of Management Review, 3, January 1978, pp.59-68.11. Knapp, Michael C., "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure," The Accounting Review,60, April 1985, pp.202-211.12. Monger, Rodney Frank., Relational Characteristics and Resolution Modes as Determinants of Constructive and Destructive Conflict Perceptions between Audit Firms and their Clients, Ph.D. Disseration, The University of Houston, 1981.13. Montagna, Paul D., Certified Public Accounting: A Sociological View of A Profession in Change, NT: Scholars Book Co., 1974.14. Nichols, Donald R. and Kenneth H. Price., "The Audit-Firm Conflict: An Analysis Using Concepts of Exchange Theory," The Accounting Review, 51, April 1976, pp.335-346.15. Robbins, Stephen P., Managing Organizational Conflict: A Nontraditional Approach, Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1974.16. Schandl, Charles W., Theory of Auditing: Evaluation, Investigation, and Judgment, NT: Scholars Book Co., 1978.17. Shockley, Randolph Andrew., An Experimental Investigation into the Perceived Audit Independence of Certified Public Accountants, Ph.D. Disseration, The University of North Carofolina at Chapel Hill,1979.18. Taylor, Donald H. and G. William Glezen., Auditing, 3rd ED. 1985,台北:美亞書局。19. Thomas, Kenneth., The Handbook of Industrial and Organizational Psychology: Volumn II, edited by Marvin Durnette, Chicago: Rand McNally, 1975.20. Thompson, James D., Organizations in Action, New York: McGraw-Hill, 1967.21. Wexley, Kenneth N. and Gary A. Yukl., Organizational Behavior and Persennel Psychology, 1984,台北:華泰書局。22. Wilcox, K.A., Independent Audit-Client Relationships: An Exploration into Interorganizational Conflict, Ph.D. Disseration, The University of Texas at Austin, 1972.23. Willingham, John J. and D.R. Carmichael., Auditing Concepts and Methods, New York: McGraw-Hill Book Company, 1975. zh_TW
