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題名 強化會計師獨立性之研究
作者 林茂森
貢獻者 汪泱若
林茂森
日期 1987
上傳時間 4-May-2016 17:11:06 (UTC+8)
摘要 論文提要內容:
參考文獻 參考書目
一、未出版論文及中文書籍
l.中華民國會計師職業道德規範。
2.呂惠民 我國會計師簽證制度之研究 (東吳大學會計研究所碩士論文民國六十八年七月)。
3.李長聯 會計師對財務報表使用者法律責任之研究 (國立政治大學會計研究所碩士論文民國七十五年六月)。
4.林美智 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.林寶彩 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)。
6.陳俊卿 當前我國會計師財務簽證缺失之研究 (國立政治大學會計研究所碩士論文民國七十五年一月)。
7.溫世明 我國股票上市公司簽證會計師之選任及更換之研究 (國立政治大學會計研究所碩士論文民國七十四年一月)。
8.會計師法。
9.會計師簽證評鑑辦法 中華民國會計師公會全國聯合會第一屆第十一次理事會議通過民國七十三年十二月七日)。
10.楊昌田 會計師輪流簽證財務報表可行性之研究 (國立政治大學會計研究所碩士論文民國七十二年六月)。
11.蔡揚宗 我國會計師從事管理顧問服務的可行性研究－現階段之理論與實務探討 (國立政治大學會計研究所碩士論文民國六十七年六月)。
12.Meigs,Walter B, O. Ray Whittington and Robert F Meigs (PrinciplesofAuditing:1985)，汪泱若譯、鄭丁旺校訂審計學 台北:譯者刊行 民國七十五年九月)。
13.賴傳源 我國會計師專業執業素質之研究 (私立東吳大學會計研究所碩士論文民國六十九年一月)。

二、中文期刊及報紙
1.工商時報:七十二年四月十九日;六月二十三日。
七十六年二月七日;四月十三日。
2.陳秋芳 "介紹美國會計師之同業評鑑" 稅務旬刊1158期 頁12-14。
3.徐光前 "加強發揮公會功能" 會計師會訊第四十八期，民國七十四年六月。


三、英文書籍及未出版論文
1. AICPA Code of Professional Ethics, (New York: AICPA, 1976, 3, 1).
2. Carey, John L. and William O. Doherty. Ethical Standards of The Accounting profession (New York: AICPA, 1966 ).
3. Commission on Auditors` Responsibilities . Report, Conclusions and Recommendations, (New York: AICPA, 1978 ).
4. Moore, Phillip Michael. An Empirical Study of Auditor Independence as Perceived by Selected Financial Statement Users, PH.D. Dissertation. University of Arkansas. 1983.
5. Mautz, R. K. and Hussein A. Sharaf. The Philosophy of Auditing, (American Accounting Association, monograph No. 6, 1961).
6. Shockley, Randolph Andrew. An Experimental Investigation Into The Perceived Audit Independence of Certified Public Accountants, PH.D. Dissertation. The University of North Carolina At Chapel Hill. 1979.
四、英文期刊
1. AICPA Ad Hoc Committee on Independence, "Final Reports , ” (official Releases). The Journal of Accountancy, (December, 1969), PP. 51–56.
2. Andrew F. "Why Didn`t Auditors Find Something Wrong with Equity Finding?" Wall Street Journal (May 5, 1973) pp. 1 and 16.
3. "Arthur Young Releases its Report on PMM & Co.," (News Report). The Journal of Accountancy, (July , 1977) ?. 24.
4. Axelson, Kenneth. "Are Consulting and Auditing Compatible?" The Journal of Accountancy, (April, 1963), p. 57.
5. Beams, Floyd A and Carey N. Killough." Audit Independence-A Extension of the concept," The National Public Accountant, (December , 1970), P. 7.
6. Bernard B. "Keeping up to Date, " (Practitioner`s Forum). The Journal of Accountancy, (April, 1970) , p. 81.
7. Blough, Carman. "Should Auditors Be Changed?" The Journal of Accountancy, (April, 1951), Pp. 624-25..
8. Boyle, Joseph T. and Thomas L. Holton. "Peer View in the Accounting Profession -- Who Audits the Auditors?" The CPA Journal, (January, 1975), P. 16.
9. Briloff, Abraham J. "Old Myths and New Realities in Accountancy," The Accounting Review, (July, 1966), PP.484-495.
10. Carey, John L. and William O. Doherty. "The Concept of Independence – Review and Restatement ," The Journal of Accountancy, (January, 1966), PP. 38-48.
11. Carmichael, D. R. and R. J. Swieringa. "The Compatibility of Auditing Independence and Management Service--An Identification of Issue." The Accounting Review (October, 1968), pp. 697–705.
12. Cook, J. Michael and Haldon G. Robinson. "Peer Review—The Accounting Profession`s Program," The CPA Journal (March, 1979) PP. 11–16.
13. Crandall, Arthur. "Auditing the Auditor," The Journal of Accountancy (May, 1972) P. 82.
14. Deangelo L. "Auditor Size and Audit Quality," The Journal of Accounting and Economics (December, 1980 ) PP. 183— 199.
15. "Editorial." The Journal of Accountancy, (February, 1967) p. 32.
16. Goldman, Arieh and Benzion Barlev. "The AuditorFirm Conflict of Interests: Its Implications for Independence," The Accounting Review, (October, 1974) pp. 707-718.
17. Hartley, Ronald V. and Timothy L. Ross, "MAS and Audit Independence: An Image Problem,” The Journal of Accountancy (November, 1972) PP.42–51.
18. Hoenemeyer, Frank. J. "Compatibility of Auditing and Management Services: The Viewpoint of A User of Financial Statements," The Journal of Accountancy, (December, 1967) PP.32–36.
19. Hoyle, Joe. "Mandatory Auditor Rotation: The Arguments and An Alternative," The Journal of Accountancy, (May, 1978) PP.69-78.
20. Kapnick, Harvey. "Public Accountability – A Challenge for the Accounting Profession," The CPA Journal, (October, 1974) P. 31.
21. Leob, Stephen E. "Enforcement of the Code of Ethics: A Survey," The Accounting Review, (January, 1972) P. 9.
22. Mclaren, N. Layall. "Rotation of Auditors," The Journal of Accountancy, (July, 1958) PP.41– 44.
23. Minkus, Harold B. "Two Years of Quality Review, " (Practioner`s Forum). The Journal of Accountancy , (September, 1974). P. 104.
24. Nichols, Donald R. and Kenneth H. Price. "The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory, " The Accounting Review, (April, 1976) PP. 335-346.
25. Noyes, Charles E. "Review of Accountants Reports .." (Editorial) The Journal of Accountancy, (November, 1962) P. 41.
26. "Organizational Structure and Functions Document of the SEC Practice Section of the AICPA Division of CPA Firms, " (official Releases) The Journal of Accountancy, (November, 1977) P.114.
27. Palmer, Russell E. "Audit Committees-Are they Effective? An Auditor`s view." The Journal of Accountancy, (September, 1977) PP. 76–79.
28. Schulte, Jr., Arthur A. "Compatibility of Management Consulting and Auditing, " The Accounting Review, (July, 1965) PP. 587–592.
29. _____. "Management Services: A Challenge to Audit Independence?" The Accounting Review, (October, 1966) PP. 721–728.
30. "SEC Finds PMM`s Auditing `Generally Satisfactory," (News Report) The Journal of Accountancy: (July, 1977) p. 24.
31. Seidman, J.S. "Letters to the Journal." The Journal of Accountancy, (May, 1967) P. 30.
32. Shockley, Randolph A. "Perceptions of Auditors Independence: An Empirical Analysis," The Accounting Review, (October, 1981) PP. 785–800.
33. Smith, Robert M. "MAS" The Journal of Accountancy, (November, 1974) PP. 92–95.
34. Stamp, Edward and Maurice Moonitz, "International Auditing Standards *- Part I." The CPA Journal, (June, 1982) PP. 24-32.
35. Titand, Pierre L. "Independence and MAS – Opinions of Financial Statement Users," The Journal of Accountancy, (July, 1971) PP. 47– 52.
36. U.S. Congress. Senate. Committee on Govermental Affairs Subcommittee on Reports, Accounting and Management, Improving the Accountability of Publicly Owned Corporations and Their Auditors. The Journal of Accountancy, (January, 1978) PP. 88-96.
37. Wright, Arnold. “The Impact of CPA – Firm Size on Auditor Disclosure Preferences,” The 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/#B2002006270
資料類型 thesis
dc.contributor.advisor 汪泱若zh_TW
dc.contributor.author (Authors) 林茂森zh_TW
dc.creator (作者) 林茂森zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:11:06 (UTC+8)-
dc.date.available 4-May-2016 17:11:06 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:11:06 (UTC+8)-
dc.identifier (Other Identifiers) B2002006270en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90889-
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
感言………貳
圖表目次………伍
第一章 緒論………1
第一節 研究動機與目的………1
第二節 研究範圍………4
第三節 研究方法與限制………5
第四節 論文結構………6
第二章 危害會計師獨立性之潛在因素分析………8
第一節 利益衝突下會計師之角色………9
第二節 會計師與企業間權力來源之比較………14
第三節 獨立性認知之因果模式………22
第三章 強化會計師獨立性問題之方法………48
第一節 增進會計師權力來源的方法………48
第二節 削弱客戶權力來源的方法………72
第三節 其它方法………85
第四章 強化會計師獨立性之認知………108
第一節 問卷之設計與整理………108
第二節 分析方法………111
第三節 實證結果分析………114
第五章 結論與建議………147
第一節 結論………147
第二節 建議………152
參考書目………156
附錄一 問卷………165
附錄二 開放式問答意見之彙總………167

圖目次
圖2-1 利益衝突圖示………14
圖2-2 獨立性的行為模式………17
圖2-3 修正過之獨立性行為模式………18
圖2-4 Shockley將G & B及N & P模式整合後提出之模式………20
圖2-5 獨立性認知之因果模式………25

表目次
表4-1 問卷回函統計表………112
表4-2 樣本回函之個人屬性特徵區分表………113
表4-3-1 問卷1~4題回函意見統計分析表………138
表4-3-2 問卷第5~8題回函意見統計分析表………139
表4-3-3 問卷第9~12題回函意見統計分析表………140
表4-3-4 問卷第13，14，15-1，15-2題回函意見統計分析表………141
表4-3-5 問卷第15-3，16，17-1，17-2題回函意見統計分析表………142
表4-3-6 問卷第17-3，17-4，17-5，18題回函意見統計分析表………143
表4-3-7 問卷第19~21,22-1題回函意見統計分析表………144
表4-3-8 問卷第22-2，23~25題回函意見統計分析表………145
表4-3-9 問卷第26~28題回函意見統計分析表………146
表4-4 五項MAS危害會計師獨立性之順序………129		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006270en_US
dc.title (題名) 強化會計師獨立性之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、未出版論文及中文書籍
l.中華民國會計師職業道德規範。
2.呂惠民 我國會計師簽證制度之研究 (東吳大學會計研究所碩士論文民國六十八年七月)。
3.李長聯 會計師對財務報表使用者法律責任之研究 (國立政治大學會計研究所碩士論文民國七十五年六月)。
4.林美智 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.林寶彩 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)。
6.陳俊卿 當前我國會計師財務簽證缺失之研究 (國立政治大學會計研究所碩士論文民國七十五年一月)。
7.溫世明 我國股票上市公司簽證會計師之選任及更換之研究 (國立政治大學會計研究所碩士論文民國七十四年一月)。
8.會計師法。
9.會計師簽證評鑑辦法 中華民國會計師公會全國聯合會第一屆第十一次理事會議通過民國七十三年十二月七日)。
10.楊昌田 會計師輪流簽證財務報表可行性之研究 (國立政治大學會計研究所碩士論文民國七十二年六月)。
11.蔡揚宗 我國會計師從事管理顧問服務的可行性研究－現階段之理論與實務探討 (國立政治大學會計研究所碩士論文民國六十七年六月)。
12.Meigs,Walter B, O. Ray Whittington and Robert F Meigs (PrinciplesofAuditing:1985)，汪泱若譯、鄭丁旺校訂審計學 台北:譯者刊行 民國七十五年九月)。
13.賴傳源 我國會計師專業執業素質之研究 (私立東吳大學會計研究所碩士論文民國六十九年一月)。

二、中文期刊及報紙
1.工商時報:七十二年四月十九日;六月二十三日。
七十六年二月七日;四月十三日。
2.陳秋芳 "介紹美國會計師之同業評鑑" 稅務旬刊1158期 頁12-14。
3.徐光前 "加強發揮公會功能" 會計師會訊第四十八期，民國七十四年六月。


三、英文書籍及未出版論文
1. AICPA Code of Professional Ethics, (New York: AICPA, 1976, 3, 1).
2. Carey, John L. and William O. Doherty. Ethical Standards of The Accounting profession (New York: AICPA, 1966 ).
3. Commission on Auditors` Responsibilities . Report, Conclusions and Recommendations, (New York: AICPA, 1978 ).
4. Moore, Phillip Michael. An Empirical Study of Auditor Independence as Perceived by Selected Financial Statement Users, PH.D. Dissertation. University of Arkansas. 1983.
5. Mautz, R. K. and Hussein A. Sharaf. The Philosophy of Auditing, (American Accounting Association, monograph No. 6, 1961).
6. Shockley, Randolph Andrew. An Experimental Investigation Into The Perceived Audit Independence of Certified Public Accountants, PH.D. Dissertation. The University of North Carolina At Chapel Hill. 1979.
四、英文期刊
1. AICPA Ad Hoc Committee on Independence, "Final Reports , ” (official Releases). The Journal of Accountancy, (December, 1969), PP. 51–56.
2. Andrew F. "Why Didn`t Auditors Find Something Wrong with Equity Finding?" Wall Street Journal (May 5, 1973) pp. 1 and 16.
3. "Arthur Young Releases its Report on PMM & Co.," (News Report). The Journal of Accountancy, (July , 1977) ?. 24.
4. Axelson, Kenneth. "Are Consulting and Auditing Compatible?" The Journal of Accountancy, (April, 1963), p. 57.
5. Beams, Floyd A and Carey N. Killough." Audit Independence-A Extension of the concept," The National Public Accountant, (December , 1970), P. 7.
6. Bernard B. "Keeping up to Date, " (Practitioner`s Forum). The Journal of Accountancy, (April, 1970) , p. 81.
7. Blough, Carman. "Should Auditors Be Changed?" The Journal of Accountancy, (April, 1951), Pp. 624-25..
8. Boyle, Joseph T. and Thomas L. Holton. "Peer View in the Accounting Profession -- Who Audits the Auditors?" The CPA Journal, (January, 1975), P. 16.
9. Briloff, Abraham J. "Old Myths and New Realities in Accountancy," The Accounting Review, (July, 1966), PP.484-495.
10. Carey, John L. and William O. Doherty. "The Concept of Independence – Review and Restatement ," The Journal of Accountancy, (January, 1966), PP. 38-48.
11. Carmichael, D. R. and R. J. Swieringa. "The Compatibility of Auditing Independence and Management Service--An Identification of Issue." The Accounting Review (October, 1968), pp. 697–705.
12. Cook, J. Michael and Haldon G. Robinson. "Peer Review—The Accounting Profession`s Program," The CPA Journal (March, 1979) PP. 11–16.
13. Crandall, Arthur. "Auditing the Auditor," The Journal of Accountancy (May, 1972) P. 82.
14. Deangelo L. "Auditor Size and Audit Quality," The Journal of Accounting and Economics (December, 1980 ) PP. 183— 199.
15. "Editorial." The Journal of Accountancy, (February, 1967) p. 32.
16. Goldman, Arieh and Benzion Barlev. "The AuditorFirm Conflict of Interests: Its Implications for Independence," The Accounting Review, (October, 1974) pp. 707-718.
17. Hartley, Ronald V. and Timothy L. Ross, "MAS and Audit Independence: An Image Problem,” The Journal of Accountancy (November, 1972) PP.42–51.
18. Hoenemeyer, Frank. J. "Compatibility of Auditing and Management Services: The Viewpoint of A User of Financial Statements," The Journal of Accountancy, (December, 1967) PP.32–36.
19. Hoyle, Joe. "Mandatory Auditor Rotation: The Arguments and An Alternative," The Journal of Accountancy, (May, 1978) PP.69-78.
20. Kapnick, Harvey. "Public Accountability – A Challenge for the Accounting Profession," The CPA Journal, (October, 1974) P. 31.
21. Leob, Stephen E. "Enforcement of the Code of Ethics: A Survey," The Accounting Review, (January, 1972) P. 9.
22. Mclaren, N. Layall. "Rotation of Auditors," The Journal of Accountancy, (July, 1958) PP.41– 44.
23. Minkus, Harold B. "Two Years of Quality Review, " (Practioner`s Forum). The Journal of Accountancy , (September, 1974). P. 104.
24. Nichols, Donald R. and Kenneth H. Price. "The Auditor-Firm Conflict: An Analysis Using Concepts of Exchange Theory, " The Accounting Review, (April, 1976) PP. 335-346.
25. Noyes, Charles E. "Review of Accountants Reports .." (Editorial) The Journal of Accountancy, (November, 1962) P. 41.
26. "Organizational Structure and Functions Document of the SEC Practice Section of the AICPA Division of CPA Firms, " (official Releases) The Journal of Accountancy, (November, 1977) P.114.
27. Palmer, Russell E. "Audit Committees-Are they Effective? An Auditor`s view." The Journal of Accountancy, (September, 1977) PP. 76–79.
28. Schulte, Jr., Arthur A. "Compatibility of Management Consulting and Auditing, " The Accounting Review, (July, 1965) PP. 587–592.
29. _____. "Management Services: A Challenge to Audit Independence?" The Accounting Review, (October, 1966) PP. 721–728.
30. "SEC Finds PMM`s Auditing `Generally Satisfactory," (News Report) The Journal of Accountancy: (July, 1977) p. 24.
31. Seidman, J.S. "Letters to the Journal." The Journal of Accountancy, (May, 1967) P. 30.
32. Shockley, Randolph A. "Perceptions of Auditors Independence: An Empirical Analysis," The Accounting Review, (October, 1981) PP. 785–800.
33. Smith, Robert M. "MAS" The Journal of Accountancy, (November, 1974) PP. 92–95.
34. Stamp, Edward and Maurice Moonitz, "International Auditing Standards *- Part I." The CPA Journal, (June, 1982) PP. 24-32.
35. Titand, Pierre L. "Independence and MAS – Opinions of Financial Statement Users," The Journal of Accountancy, (July, 1971) PP. 47– 52.
36. U.S. Congress. Senate. Committee on Govermental Affairs Subcommittee on Reports, Accounting and Management, Improving the Accountability of Publicly Owned Corporations and Their Auditors. The Journal of Accountancy, (January, 1978) PP. 88-96.
37. Wright, Arnold. “The Impact of CPA – Firm Size on Auditor Disclosure Preferences,” The Accounting Review, (July, 1983) PP.621-632.		zh_TW