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題名 審計人員與委託人之契約關係 : 從經濟觀點分析
作者 王蘭芬
貢獻者 鄭丁旺
王蘭芬
日期 1987
上傳時間 4-May-2016 17:11:08 (UTC+8)
參考文獻 參考書目
一、中文資料
1.李滿春撰，以行銷觀點論會計師業務之發展，台北，政大會計研究所碩士論文，民國七十一年六月。
2.王金來撰，應用代理理論建立均衡參與預算模式之研究，台北，政大會計研究所碩士論文，民國七十四年六月。
3.王立瑋撰，會計師事務所品質控制與同業評鑑之研究，台北，政大會計研究所碩士論文，民國七十年六月。
4.林寶彩撰，審計人員獨立性問題之研究，台北，政大會計研究所碩士論文，民國七十年六月。
5.石齊平著，當代個體經濟理論與應用(台北:三民書局，民國六十九年四版)。
6.Alpha C. Chiang,(Fundamental Methods of Mathematical Economics:1974)，李嘉?譯，基礎經濟學，台北:東華書局，民國六十九年二版。
7.證券法令，「會計師辦理公開發行公司財務報告查核簽證核准準則」，實用稅務，第三卷第二期，頁42~43。

二、英文書籍
1. Meigs, Walter B., O. Ray Whittington and Robert F. Meigs. Principles of Auditing 8th ed. 台北，中央書局翻印，1985.
2. Taylor, Donald H. , and G. . William Glezen. Auditing 3th ed. 台北，美亞書局翻印，1985.
3. Willingham, John J., and D. R. Carmichael. Auditing Concepts and Methods, 2nd ed. (New York: McGraw-Hill, 1975)
4. Call, Steven T., and William L. Holahan. Microeconomics, 2nd ed. 台北，華泰書局翻印，1983.
5. The Commission on Auditors` Responsibilities: Report, Conclusions, and Recommendations, (New York, 1978)
6. Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach, 2nd ed. (Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1980)
7. Williamson, Oliven E. Markets and Hierarchies: Analysis and Antitrust Implications (New York: Free Press 1975)
8. Silberberg, Eugene. The Structure of Economics: A Mathematical Analysis, 台北，華泰書局翻印，1978.
9. Securities and Exchange Commission. Codification of Financial Reporting Policies, Financial Reporting Release No.1 (April 1982)
10. Evans III, John H. Economic Models of Auditing in the Accountability Environment, Ph.D. dissertation, Carnegie-Mellon University, 1979.
三、英文期刊
1. Jensen, Michael C., and William H. Meckling "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure." Journal of Financial Economics (October 1976). pp. 305-360.
2. Fama, Eugene F. "Agency Problems and the Theory of the Firm." Journal of Political Economy (April 1980). pp. 288–307.
3. Atkinson, Anthony A. "Standard Setting in an Agency." Management Science (September 1978). pp. 1351-1361.
4. Evans III, John H. "Optimal Contracts with Costly Conditional Auditing." Journal of Accounting Research (Supplement 1980). pp. 108-128.
5. Harris, Milton, and Artur Raviv. "Optimal Incentive Contracts with Imperfect Information." Journal of Economics Theory (Vol. 20, No. 2 1979). pp. 231-259.
6. Smith, Clifford W., Jr. and Jerold B. Warner. "On Financial Contracting: An Analysis of Bond Convenants. " Journal of Financial Economics, (June 1979). pp. 117-161.
7. Ng, David S. "Supply and Demand of Auditing Services and the Nature of Regulations in Auditing." Arthur Young Professors` Roundtable Conference Proceedings (1978). pp. 99-124.
8. Demsetz, Harold "The Private Production of Public Goods." Journal of Law and Economics (October 1970). pp. 293–306.
9. Alchian, Armen A. and Harold Demsetz. "Production, Information Costs, and Economic Organization." American Economic Review (December 1972). pp. 777-795.
10. Darby, Mickael R. , and Edi Karni. "Free Competition and the optimal Amount of Fraud." Journal of Law and Economics (April 1973). pp. 67–88.
11. Deangelo, Linda Elizabeth. "Auditor Independence, Low Balling, and Disclosure Regulation." Journal of Accounting and Economics (August 1981). pp. 113-127.
12. Burton, John C. and William Roberts. "A Study of Auditor Changes.” The Journal of Accountancy (April 1967). pp. 31-36.
13. Chow, Chee W. and Steven J. Rice. "Qualified Audit Opinions and Auditor Switching." The Accounting Review (April 1982). pp.327–335.
14. Fried, Dov, and Allen Schiff. "CPA Switches and Associated Market Reactions." The Accounting Review (April 1981). pp. 326-341.
15. Simon, Elliot B. "Can the auditor be truly independent?". Accountancy (June 1980). pp. 105-106.
16. Knapp, Michael C. "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure." The Accounting Review (April 1985). pp. 202–211.
17. Benston, George J. "The Value of the SEC`s Accounting Disclosure Requirements.” The Accounting Review (July 1969). pp. 515-532.
18. Ng, David S. , and Jan Stoeckenius. "Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research (Supplement 1979). pp. 1-24.
19. Larkin, Joseph J. , and Marcia B. Sherwood. "Strategic Marketing of Public Accounting Services." The CPA Journal (September 1981). pp. 46-51.
20. Hobgood, George, and Joseph A. Sciarrino. "Management Looks at Audit Services." Financial Executive (April, 1972). pp. 26–32.
21. Financial Executives Institute. "The Annual Audit Revisited." Financial Executive, (March 1978). pp. 38-44.
22. Macaulay , Stewart . "Non-Contractual Relations in Business: a Preliminary Study." American Sociological Review, ( 1963). pp. 55-67.
23. Klein, Benjamin, Robert G. Crawford, and Armen A. Alchian. "Vertical Integration, Appropriable Rents, and the Competitive Contracting process." The Journal of Law and Economics, (October, 1978). pp. 297-326.
24. Flesher, Dale L. , and Jalaleddin Soroosh. "Factors Affecting Accountants` Fees.” The CPA Journal (July 1980). pp. 27–32.
25. Simunic, Dan A. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research (Spring 1980). pp. 161–190.
26. Wallace, Wanda A. "External Audit Fees: How Reasonable Are They?" Financial Exaecutive (January 1984). pp. 34–39.
27. Deangelo, Linda Elizabeth. "Auditor Size and Audit Quality" Journal of Accounting and Economics (December 1981). pp. 183-199.
28. Palmrose, Zoe-Vonna “Audit Fees and Auditor Size: Further Evidence.” Journal of Accounting Research (Spring 1986). Pp.97-110.
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/#B2002006271
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 王蘭芬zh_TW
dc.creator (作者) 王蘭芬zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:11:08 (UTC+8)-
dc.date.available 4-May-2016 17:11:08 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:11:08 (UTC+8)-
dc.identifier (Other Identifiers) B2002006271en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90890-
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………1
第一節 研究動機與目的………1
第二節 研究範圍………2
第三節 研究方法與限制………2
第四節 論文架構………3
第二章 審計服務在經濟社會中所扮演的角色………5
第一節 審計服務的功能………5
第二節 所有權人與管理當局間之契約關係………9
第三節 現在所有權人與潛在所有權人之契約關係………15
第四節 審計服務成本之歸屬問題………20
第三章 審計服務在契約關係中的性質………27
第一節 審計服務的定義………27
第二節 審計服務外部性問題內部化………30
第三節 審計產物的不可衡量性及服務品質商譽的建立………34
第四節 服務品質商譽問題之再探討………40
第四章 審計人員之獨立性與審計服務之計價問題………48
第一節 審計人員獨立性的經濟利益………49
第二節 特定性資產的未來經濟利益………51
第三節 審計服務訂價的二期模式………58
第五章 委託人數量與契約期間的選擇………71
第一節 審計服務的明確性契約與隱含性契約………71
第二節 會計師事務所規模大小與特定性資產的抵押債券效果………77
第三節 審計人員與委託人契約關係期間的選擇………90
第六章 結論與建議………102
第一節 結論………102
第二節 建議………105
參考書目………107		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006271en_US
dc.title (題名) 審計人員與委託人之契約關係 : 從經濟觀點分析zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文資料
1.李滿春撰，以行銷觀點論會計師業務之發展，台北，政大會計研究所碩士論文，民國七十一年六月。
2.王金來撰，應用代理理論建立均衡參與預算模式之研究，台北，政大會計研究所碩士論文，民國七十四年六月。
3.王立瑋撰，會計師事務所品質控制與同業評鑑之研究，台北，政大會計研究所碩士論文，民國七十年六月。
4.林寶彩撰，審計人員獨立性問題之研究，台北，政大會計研究所碩士論文，民國七十年六月。
5.石齊平著，當代個體經濟理論與應用(台北:三民書局，民國六十九年四版)。
6.Alpha C. Chiang,(Fundamental Methods of Mathematical Economics:1974)，李嘉?譯，基礎經濟學，台北:東華書局，民國六十九年二版。
7.證券法令，「會計師辦理公開發行公司財務報告查核簽證核准準則」，實用稅務，第三卷第二期，頁42~43。

二、英文書籍
1. Meigs, Walter B., O. Ray Whittington and Robert F. Meigs. Principles of Auditing 8th ed. 台北，中央書局翻印，1985.
2. Taylor, Donald H. , and G. . William Glezen. Auditing 3th ed. 台北，美亞書局翻印，1985.
3. Willingham, John J., and D. R. Carmichael. Auditing Concepts and Methods, 2nd ed. (New York: McGraw-Hill, 1975)
4. Call, Steven T., and William L. Holahan. Microeconomics, 2nd ed. 台北，華泰書局翻印，1983.
5. The Commission on Auditors` Responsibilities: Report, Conclusions, and Recommendations, (New York, 1978)
6. Arens, Alvin A., and James K. Loebbecke. Auditing: An Integrated Approach, 2nd ed. (Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1980)
7. Williamson, Oliven E. Markets and Hierarchies: Analysis and Antitrust Implications (New York: Free Press 1975)
8. Silberberg, Eugene. The Structure of Economics: A Mathematical Analysis, 台北，華泰書局翻印，1978.
9. Securities and Exchange Commission. Codification of Financial Reporting Policies, Financial Reporting Release No.1 (April 1982)
10. Evans III, John H. Economic Models of Auditing in the Accountability Environment, Ph.D. dissertation, Carnegie-Mellon University, 1979.
三、英文期刊
1. Jensen, Michael C., and William H. Meckling "Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure." Journal of Financial Economics (October 1976). pp. 305-360.
2. Fama, Eugene F. "Agency Problems and the Theory of the Firm." Journal of Political Economy (April 1980). pp. 288–307.
3. Atkinson, Anthony A. "Standard Setting in an Agency." Management Science (September 1978). pp. 1351-1361.
4. Evans III, John H. "Optimal Contracts with Costly Conditional Auditing." Journal of Accounting Research (Supplement 1980). pp. 108-128.
5. Harris, Milton, and Artur Raviv. "Optimal Incentive Contracts with Imperfect Information." Journal of Economics Theory (Vol. 20, No. 2 1979). pp. 231-259.
6. Smith, Clifford W., Jr. and Jerold B. Warner. "On Financial Contracting: An Analysis of Bond Convenants. " Journal of Financial Economics, (June 1979). pp. 117-161.
7. Ng, David S. "Supply and Demand of Auditing Services and the Nature of Regulations in Auditing." Arthur Young Professors` Roundtable Conference Proceedings (1978). pp. 99-124.
8. Demsetz, Harold "The Private Production of Public Goods." Journal of Law and Economics (October 1970). pp. 293–306.
9. Alchian, Armen A. and Harold Demsetz. "Production, Information Costs, and Economic Organization." American Economic Review (December 1972). pp. 777-795.
10. Darby, Mickael R. , and Edi Karni. "Free Competition and the optimal Amount of Fraud." Journal of Law and Economics (April 1973). pp. 67–88.
11. Deangelo, Linda Elizabeth. "Auditor Independence, Low Balling, and Disclosure Regulation." Journal of Accounting and Economics (August 1981). pp. 113-127.
12. Burton, John C. and William Roberts. "A Study of Auditor Changes.” The Journal of Accountancy (April 1967). pp. 31-36.
13. Chow, Chee W. and Steven J. Rice. "Qualified Audit Opinions and Auditor Switching." The Accounting Review (April 1982). pp.327–335.
14. Fried, Dov, and Allen Schiff. "CPA Switches and Associated Market Reactions." The Accounting Review (April 1981). pp. 326-341.
15. Simon, Elliot B. "Can the auditor be truly independent?". Accountancy (June 1980). pp. 105-106.
16. Knapp, Michael C. "Audit Conflict: An Empirical Study of the Perceived Ability of Auditors to Resist Management Pressure." The Accounting Review (April 1985). pp. 202–211.
17. Benston, George J. "The Value of the SEC`s Accounting Disclosure Requirements.” The Accounting Review (July 1969). pp. 515-532.
18. Ng, David S. , and Jan Stoeckenius. "Auditing: Incentives and Truthful Reporting.” Journal of Accounting Research (Supplement 1979). pp. 1-24.
19. Larkin, Joseph J. , and Marcia B. Sherwood. "Strategic Marketing of Public Accounting Services." The CPA Journal (September 1981). pp. 46-51.
20. Hobgood, George, and Joseph A. Sciarrino. "Management Looks at Audit Services." Financial Executive (April, 1972). pp. 26–32.
21. Financial Executives Institute. "The Annual Audit Revisited." Financial Executive, (March 1978). pp. 38-44.
22. Macaulay , Stewart . "Non-Contractual Relations in Business: a Preliminary Study." American Sociological Review, ( 1963). pp. 55-67.
23. Klein, Benjamin, Robert G. Crawford, and Armen A. Alchian. "Vertical Integration, Appropriable Rents, and the Competitive Contracting process." The Journal of Law and Economics, (October, 1978). pp. 297-326.
24. Flesher, Dale L. , and Jalaleddin Soroosh. "Factors Affecting Accountants` Fees.” The CPA Journal (July 1980). pp. 27–32.
25. Simunic, Dan A. "The Pricing of Audit Services: Theory and Evidence." Journal of Accounting Research (Spring 1980). pp. 161–190.
26. Wallace, Wanda A. "External Audit Fees: How Reasonable Are They?" Financial Exaecutive (January 1984). pp. 34–39.
27. Deangelo, Linda Elizabeth. "Auditor Size and Audit Quality" Journal of Accounting and Economics (December 1981). pp. 183-199.
28. Palmrose, Zoe-Vonna “Audit Fees and Auditor Size: Further Evidence.” Journal of Accounting Research (Spring 1986). Pp.97-110.		zh_TW