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題名 我國會計師事務所審計人員重要性判斷行為之研究
作者 陳正待
貢獻者 杜榮瑞
陳正待
日期 1987
上傳時間 4-May-2016 17:05:53 (UTC+8)
參考文獻 參考書目
姜雪影，群師事大，天下雜誌，民國七十五年十一月一日。
財政部證券管理委員會，會計師事務所審計人員人數統計資料(未出版)，民國七十六年三月十二日。
陳中?，會計學上重要性原則之研究，國立政治大學會計研究所碩士論文，民國六十六年六月。
陳滄河，我國執業會計師風險態度及其相關因素之研究，民國七十四年七月。
鄭丁旺，中級會計學上、下冊，(台北:自印，民國七十三年九月二版)。
Abdel-Khalik, A. R., "Using Sensitivity Analysis to Evaluate Materiality--An Exploratory Approach, " Decision Sciences (July 1977), pp. 616–29.
American Institute of Certified Public Accountant 1980, Report of the Special Committee on Small and Medium Sized Firms.
Arnett, H., and P. Danos, CPA Firm Viability, University of Michigan, Ann Arbor, MI, 1979.
Ashton, R. H., "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with other Judges," Journal of Applied Psychology (August l974a), pp. 437-44.
Ashton, R. H., "An Experimental Study of Internal Control Judgments , " Journal of Accounting Research (Spring 1974b), pp. 143–57.
Ashton, R. H., and P. R. Brown, "Descriptive Modeling of Auditors Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-77.
Ashton, R. H., and L. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980), pp. 1-15.
Barefield, R. M. , "The Effect of Aggregation on Decision Making Success: A Laboratory Study, " Journal of Accounting Research (Autumn 1972), pp. 229–42.
Bernoulli, D., "Exposition of a New Theory on the Measurement of Risk, "Reprint Econometrica 22 (January 1954), p. 24.
Bernstein, L. A. "The Concept of Materiality, " The Accounting Review (January 1967), pp. 86-95.
Boatsman, J. R. , and J. C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), pp. 342–52.
Copeland, R. M., and W. Fredericks, "Extension of Disclosure, " Journal of Accounting Research (Spriing 1968), pp. 106–13.
DeAngelo, L. E., " Auditor Independence, `Low Balling`, and Disclosure Regulation, " Journal of Accounting and Economics. (August 1981a), pp. 113–27.
DeAngelo, L. E. , "Auditor Size and Auditor Quality," The Journal of Accounting and Economics (December l98lb), pp. 118—99.
Dopuch, N., and R. Watts, "Using Time-Series Models to Assess the Significance of Accounting Changes," Journal of Accounting Research (Spring 1972), pp. 190-94.
Dyer, J. L., "Toward the Development of Objective Materiality Norms," The Arthur Anderson Chronicle (October 1975), pp. 38-49.
Financial Accounting Standard Board, "criteria for Determining Materiality, FASB Discussion Materiality (Stanford, Conn: Financial Accounting Standard Board, 1975), p. 13.
Financial Accounting Standard Board, Statement of Financial Accounting Concept No. 2, Qualitative Characteristics of Accounting Information, (May 1980)
Firth, M., "Consensus Views and Judgment Models in Materiality Decisions," Accounting Organization and Society, Vol. 4, No. 4 (1979), pp. 283-95.
Frishkoff , P., "An Emperical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting, " Selected Studies, 1970, Supplement to Journal of Accounting Research, pp. 116-29.
Goldberg, L. R., and C. E. Werts, "The Reliability of Clinicals` Judgment : a Multitrait-Multi-method Approach," Journal of Consulting Psychology (June 1966), pp. 199-206.
Goldberg, L. R. , "Simple Model for Simple Process? Some Research on Clinical Judgment," American Psychologist (July 1968), pp. 483–96.
Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Control over Payroll," Unpublished Manuscript, standford University, 1977.
Hamilton, R. E., and W. F. Wright, "Empirical Analysis of Internal Control Judgements, " Working Paper, Standford University, 1980.
Hammond, J. R. Jr., "Determining Materiality," Colorado CPA 37. (spring 1973), pp. 10–17.
Hays, W., Statistics, third edition, Holt, Rinehart and Winstion, 1981.
Hoffman, P. Slovic, and L. G. Rorer, "An Analysis-of Variance Model for the Assessment of Configural Cue Utilization in Clinical Judgment , ” Psychological Bulletin (May 1968), pp. 338-49.
Hofstedt, T. R. , and G. D. Hughes, "An Experimental Study of Judgment Element in Disc losure Decisions," The Accounting Review (April 1977), pp. 379–95.
Hylton, D. P., "Some Comment on Materiality, " The Journal of Accountancy 109 (Sepember 1961), pp. 61–64.
Libby, R. , and B. L. Lewis, "Human Information Processing Research in Accounting: The state of the Art," accounting, Organization and society, Vol. 2, No. 3. (1977), pp. 245–68.
Luce, R. D., and H. Raffa, Games and Decisions, New York: John Wiley & Sons, Inc., 1957.
Luce, R. D. , and P. Suppes, Preference, Utility, and Subjective Probability, New York: John Wiley & Sons 1963.
Madden, D. L., Mccullers L. D., and Wandaniker R. P. "The Materiality of Research and Development Expenditures," Journal of Accounting Research 10 (Autumn 1972), pp. 417–20.
Meigs, W. B., Principles of Auditing, eight edition, Richard D. Irwin Inc., 1985.
Messier, W. F., "The Effect of Experience and Firm Type on Materiality/Disclosure Judgment , Journal of Accounting Research 21 (Autumn 1983 ), ??. 611—18.
Moriarity, S., and F. H. Barron, "Modeling the Materiality Judgment of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-41.
Moriarity, S., and F. H. Barron, " Judgment Based Definition of Materiality," Selected from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research (1979), pp. 114-135.
Mortimer, D. L., "An Inquiry into Certified Rublic Accountants` Concepts of Materiality in Auditing, " Ph. D. dissertation, University of Colorado, 1968.
Neumann, Fred, "The Auditing Standard of Consistency," Emperical Research in Accounting: Selected Studies, 1968, Supplement to Vol. 6. Journal of Accounting Research, pp. 1-17.
Newton, L. K., "The Certified Public Accountants` Attitude Toward Risk and Materiality Decisions," Ph. D. dissertation, Alabama University, 1976.
Nystedt, L., "Consensus Among Judges. As a Function of Amount of Information, " Education and Psychological Measurement (Spring 1974), pp. 91-101.
Pattillo, J. W., and J. D. Siebel, "Factors Affecting the Materiality Judgment , " The CPA Jounal ( July 1974), pp. 39-44.
Pattillo, J. W., The Concept of Materiality in Financial Reporting, New York: Financial Executive Research Foundation, 1976.
Ramsey, F. P., Truth and Probability, in H. E. Kyburg and H. E. Smokler Studies in Subjective Probability, New York: John Wiley & Sons, Inc., 1964, p. 17.
Rose, J. W. Beaver, S. Becker, and G. Sorter, "Toward on Empirical Measure of Materiality, " Emperical Research in Accounting: Selected Studies 197, Supplement to Vol. 8, Journal of Accounting Research, 1970, pp. 138-48.
Savage, L. J., The Foundation of Statistics, New York: John Wiley & Sons, Inc., 1954, p. 93.
Sorensen, J. E., "Professional and Bureaucratic Organization in Public Accounting Firm, " The Accounting Review (July 1967), pp. 553–65.
Slovic P., "Aralyzing the Expert Judge: A Descriptive Study of a Stockbroker`s Decision Process, " Journal of Applied Psychology (August 1969), pp. 255-63.
Slovic, P. B. 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.
Trotman, K. T., P. W. Yetton and I. R. Zimmer, "Individual and Group Judgements of Internal Control Systems," Journal of Accounting Research (Spring 1983), pp. 286–92.
Trotman, K. T. and P. W. Yetton, "The Effect of the Review Process on Auditors Judgments." Journal of Accounting Research (Spring 1985), pp. 256-67.
VonNeumann, J. and O. Morgenstern, Theory of Games and Economic Behavior, second edition, Princeton University Press, 1947.
Water, E. D. , "Some Criteria for Materiality Decision in Financial Reporting for Small Businesses, " Ph. D. dissertation, University of Alabama, 1971.
Wolf, F. M., "The Nature of Managerial Work: An Investigation of the Work of Audit Manager," The Accounting Review (October 1981), pp. 861–81.
Woolsey, S. M., "Criteria for Judging Materiality," The Journal of Accountancy 97 (February 1954a), pp. 167-73.
Woolsey, S. M., "Criteria for Judging Materiality in Accounting in Certain Selected. Situation," Ph. D. dissertation, University of Texas at Austin, May 1954b.
Woolsey, S. M., "Judgeing Materiality in Determining Requirements for Full Disclosure," The Journal of Accountancy 96 (Secember 1954c), pp.745-50.
Woolsey, S. M., "Materiality Survey, " The Journal of Accountancy 133 (September 1973), pp. 91–92.
Wright, A., "The Impact of CPA—Firm Size on Auditor Disclosure Preference." The Accounting Review (July 1983), pp. 621–32.
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/#B2002006277
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 陳正待zh_TW
dc.creator (作者) 陳正待zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:05:53 (UTC+8)-
dc.date.available 4-May-2016 17:05:53 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:05:53 (UTC+8)-
dc.identifier (Other Identifiers) B2002006277en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90808-
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
圖表目次………肆
第一章 緒論………1
第一節 研究動機………1
第二節 研究目的與假設………3
第三節 研究對象與名詞解釋………4
第二章 文獻探討與論文架構………6
第一節 重要性觀念的意義………8
第二節 應用透視模型前之重要性判斷之實證研究………11
第三節 應用透視模型之重要性判斷研究………17
第四節 重要性判斷相關因素之理論探討………23
第五節 效用理論與風險態度及判斷之探討………29
第六節 本論文架構………37
第三章 研究方法………39
第一節 受試者之選取及資料蒐集程序………39
第二節 研究工具………42
第三節 統計分析方法………51
第四章 研究結果與討論………53
第一節 研究結果………53
第二節 研究結果之討論………89
第五章 結論與建議………98
第一節 結論………98
第二節 研究限制………99
第三節 建議………100
參考書目………102

圖表目次
圖………7
2-1 文獻探討之結構………7
2-2 效用曲線………34
2-3 本論文之架構………37
4-1 在各淨利百分比下，規模不同事務所審計人員，有價證券重要性判斷變動情形………56
4-2 在各淨利百分比下，規模不同事務所審計人員，或有事項重要性判斷變動情形………58
4-3 在各淨利百分比下，規模不同事務所審計人員，有價證券揭露偏好變動情形………61
4-4 在 各淨利百分比下，規模不同事務所審計人員，或有事項揭露偏好變動情形………63
4-5 在各淨利百分比下，職位不同審計人員之有價證券重要性判斷變動情形………65
4-6 在各淨利百分比下，職位不同審計人員之或有事項重要性判斷變動情形………68
4-7 在各淨利百分比下，職位不同審計人員之有價證券揭露偏好變動情形………70
4-8 在各淨利百分比下，職位不同審計人員之或有事項揭露偏好變動情形………72
4-9 在各淨利百分比下，風險態度不同審計人員之有價證券重要性判斷變動情形………74
4-10 在各淨利百分比下，風險態度不同審計人員之或有事項重要性判斷變動情形………75
4-11 在各淨利百分比下，風險態度不同審計人員之有價證券揭露偏好變動情形………79
4-12 在各淨利百分比下，風險態度不同審計人員之或有事項揭露偏好變動情形………81
4-13 有價證券重要程度隨淨利百分比之變動情形………84
4-14 或有事項重要程度隨淨利百分比之變動情形………86
4-15 有價證券揭露可能性隨淨利百分比之變動情
形………87
4-16 或有事項揭露可能性隨淨利百分比之變動情形………88

表………19
2-1 內部控制(含審計規劃)研究結果之比較………19
3-1 受試者之結構………42
4-1 規模不同之事務所，審計人員之風險態度次數分配表………54
4-2 職位不同的審計人員之風險態度次數分配表………55
4-3 在各淨利百分比下，有價證券重要性判斷之單因子變異數分析表(以規模為自變項) ………57
4-4 在各淨利百分比下，或有事項重要性判斷之單因子變異數分析表(以規模為自變項) ………60
4-5 在各淨利百分比下，有價證5年揭露偏好之單因子變異數分析表(以規模為自變項) ………62
4-6 在各淨利百分比下，或有事項揭露偏好之單因子變異數分析表(以規模為自變項) ………64
4-7 在各淨利百分比下，有價證券重要性判斷之單因子變異數分析表(以職位為自變項) ………67
4-8 在各淨利百分比下，或有事項重要性判斷之單因子變異數分析表(以職位為自變項) ………69
4-9 在各淨利百分比下，有價證券揭露偏好之單因子變異數分析表(以職位為自變項) ………71
4-10 在各淨利百分比下，或有事項揭露偏好之單因子變異數分析表(以職位為自變項) ………73
4-11 在各淨利百分比下，有價證券重要性判斷之單因子變異數分析表(以風險態度為自變項) ………76
4-12 在各淨利百分比下，或有事項重要性判斷之單因子變異數分析表(以風險態度為自變項) ………78
4-13 在各淨利百分比下，有價證券揭露偏好之單因子變異數分析表(以風險態度為自變項) ………80
4-14 在各淨利百分比下，或有事項揭露偏好之單因子變異數分析表(以風險態度為自變項) ………83
4-15 淨利百分比與重要性判斷/揭露偏好之關係－單因子變異數分析結果………85
4-16 規模、職位及風險態度與重要性判斷/揭露偏好之關係－變異數分析結果彙總表………90		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006277en_US
dc.title (題名) 我國會計師事務所審計人員重要性判斷行為之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
姜雪影，群師事大，天下雜誌，民國七十五年十一月一日。
財政部證券管理委員會，會計師事務所審計人員人數統計資料(未出版)，民國七十六年三月十二日。
陳中?，會計學上重要性原則之研究，國立政治大學會計研究所碩士論文，民國六十六年六月。
陳滄河，我國執業會計師風險態度及其相關因素之研究，民國七十四年七月。
鄭丁旺，中級會計學上、下冊，(台北:自印，民國七十三年九月二版)。
Abdel-Khalik, A. R., "Using Sensitivity Analysis to Evaluate Materiality--An Exploratory Approach, " Decision Sciences (July 1977), pp. 616–29.
American Institute of Certified Public Accountant 1980, Report of the Special Committee on Small and Medium Sized Firms.
Arnett, H., and P. Danos, CPA Firm Viability, University of Michigan, Ann Arbor, MI, 1979.
Ashton, R. H., "Cue Utilization and Expert Judgments: A Comparison of Independent Auditors with other Judges," Journal of Applied Psychology (August l974a), pp. 437-44.
Ashton, R. H., "An Experimental Study of Internal Control Judgments , " Journal of Accounting Research (Spring 1974b), pp. 143–57.
Ashton, R. H., and P. R. Brown, "Descriptive Modeling of Auditors Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-77.
Ashton, R. H., and L. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence, "Journal of Accounting Research (Spring 1980), pp. 1-15.
Barefield, R. M. , "The Effect of Aggregation on Decision Making Success: A Laboratory Study, " Journal of Accounting Research (Autumn 1972), pp. 229–42.
Bernoulli, D., "Exposition of a New Theory on the Measurement of Risk, "Reprint Econometrica 22 (January 1954), p. 24.
Bernstein, L. A. "The Concept of Materiality, " The Accounting Review (January 1967), pp. 86-95.
Boatsman, J. R. , and J. C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), pp. 342–52.
Copeland, R. M., and W. Fredericks, "Extension of Disclosure, " Journal of Accounting Research (Spriing 1968), pp. 106–13.
DeAngelo, L. E., " Auditor Independence, `Low Balling`, and Disclosure Regulation, " Journal of Accounting and Economics. (August 1981a), pp. 113–27.
DeAngelo, L. E. , "Auditor Size and Auditor Quality," The Journal of Accounting and Economics (December l98lb), pp. 118—99.
Dopuch, N., and R. Watts, "Using Time-Series Models to Assess the Significance of Accounting Changes," Journal of Accounting Research (Spring 1972), pp. 190-94.
Dyer, J. L., "Toward the Development of Objective Materiality Norms," The Arthur Anderson Chronicle (October 1975), pp. 38-49.
Financial Accounting Standard Board, "criteria for Determining Materiality, FASB Discussion Materiality (Stanford, Conn: Financial Accounting Standard Board, 1975), p. 13.
Financial Accounting Standard Board, Statement of Financial Accounting Concept No. 2, Qualitative Characteristics of Accounting Information, (May 1980)
Firth, M., "Consensus Views and Judgment Models in Materiality Decisions," Accounting Organization and Society, Vol. 4, No. 4 (1979), pp. 283-95.
Frishkoff , P., "An Emperical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting, " Selected Studies, 1970, Supplement to Journal of Accounting Research, pp. 116-29.
Goldberg, L. R., and C. E. Werts, "The Reliability of Clinicals` Judgment : a Multitrait-Multi-method Approach," Journal of Consulting Psychology (June 1966), pp. 199-206.
Goldberg, L. R. , "Simple Model for Simple Process? Some Research on Clinical Judgment," American Psychologist (July 1968), pp. 483–96.
Hamilton, R. E., and W. F. Wright, "The Evaluation of Internal Control over Payroll," Unpublished Manuscript, standford University, 1977.
Hamilton, R. E., and W. F. Wright, "Empirical Analysis of Internal Control Judgements, " Working Paper, Standford University, 1980.
Hammond, J. R. Jr., "Determining Materiality," Colorado CPA 37. (spring 1973), pp. 10–17.
Hays, W., Statistics, third edition, Holt, Rinehart and Winstion, 1981.
Hoffman, P. Slovic, and L. G. Rorer, "An Analysis-of Variance Model for the Assessment of Configural Cue Utilization in Clinical Judgment , ” Psychological Bulletin (May 1968), pp. 338-49.
Hofstedt, T. R. , and G. D. Hughes, "An Experimental Study of Judgment Element in Disc losure Decisions," The Accounting Review (April 1977), pp. 379–95.
Hylton, D. P., "Some Comment on Materiality, " The Journal of Accountancy 109 (Sepember 1961), pp. 61–64.
Libby, R. , and B. L. Lewis, "Human Information Processing Research in Accounting: The state of the Art," accounting, Organization and society, Vol. 2, No. 3. (1977), pp. 245–68.
Luce, R. D., and H. Raffa, Games and Decisions, New York: John Wiley & Sons, Inc., 1957.
Luce, R. D. , and P. Suppes, Preference, Utility, and Subjective Probability, New York: John Wiley & Sons 1963.
Madden, D. L., Mccullers L. D., and Wandaniker R. P. "The Materiality of Research and Development Expenditures," Journal of Accounting Research 10 (Autumn 1972), pp. 417–20.
Meigs, W. B., Principles of Auditing, eight edition, Richard D. Irwin Inc., 1985.
Messier, W. F., "The Effect of Experience and Firm Type on Materiality/Disclosure Judgment , Journal of Accounting Research 21 (Autumn 1983 ), ??. 611—18.
Moriarity, S., and F. H. Barron, "Modeling the Materiality Judgment of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-41.
Moriarity, S., and F. H. Barron, " Judgment Based Definition of Materiality," Selected from the Research Opportunities in Auditing Program, Supplement to Journal of Accounting Research (1979), pp. 114-135.
Mortimer, D. L., "An Inquiry into Certified Rublic Accountants` Concepts of Materiality in Auditing, " Ph. D. dissertation, University of Colorado, 1968.
Neumann, Fred, "The Auditing Standard of Consistency," Emperical Research in Accounting: Selected Studies, 1968, Supplement to Vol. 6. Journal of Accounting Research, pp. 1-17.
Newton, L. K., "The Certified Public Accountants` Attitude Toward Risk and Materiality Decisions," Ph. D. dissertation, Alabama University, 1976.
Nystedt, L., "Consensus Among Judges. As a Function of Amount of Information, " Education and Psychological Measurement (Spring 1974), pp. 91-101.
Pattillo, J. W., and J. D. Siebel, "Factors Affecting the Materiality Judgment , " The CPA Jounal ( July 1974), pp. 39-44.
Pattillo, J. W., The Concept of Materiality in Financial Reporting, New York: Financial Executive Research Foundation, 1976.
Ramsey, F. P., Truth and Probability, in H. E. Kyburg and H. E. Smokler Studies in Subjective Probability, New York: John Wiley & Sons, Inc., 1964, p. 17.
Rose, J. W. Beaver, S. Becker, and G. Sorter, "Toward on Empirical Measure of Materiality, " Emperical Research in Accounting: Selected Studies 197, Supplement to Vol. 8, Journal of Accounting Research, 1970, pp. 138-48.
Savage, L. J., The Foundation of Statistics, New York: John Wiley & Sons, Inc., 1954, p. 93.
Sorensen, J. E., "Professional and Bureaucratic Organization in Public Accounting Firm, " The Accounting Review (July 1967), pp. 553–65.
Slovic P., "Aralyzing the Expert Judge: A Descriptive Study of a Stockbroker`s Decision Process, " Journal of Applied Psychology (August 1969), pp. 255-63.
Slovic, P. B. 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.
Trotman, K. T., P. W. Yetton and I. R. Zimmer, "Individual and Group Judgements of Internal Control Systems," Journal of Accounting Research (Spring 1983), pp. 286–92.
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