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題名 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
作者 王雪玲
貢獻者 蔡信夫
王雪玲
日期 1986
上傳時間 5-May-2016 15:40:32 (UTC+8)
摘要 論文提要
參考文獻 參考書目
一、 中文書籍
1. 林清山著，心理與教育統計學，（台北：東華書局，民國72年3月）。
2. 林清山著，多變異分析統計法，（台北：東華書局，民國69年4月）。
3. 高造都編，會計學名詞辭典，（台北：五南圖書出版公司，民國72年）。
4. 楊國樞等著，社會及行?科學研究法，（台北：東華書局，民國73年6月）。
5. 鄭丁旺著，中級會計學，（台北：自行出版，民國73年8月二版）。
6. 謝廣全著，最新實用心理與教育統計學，（高雄：復文書局，民國72年）。
7. 翁淑緣編著，SPSS使用手冊，（台北：五南圖書出版公司，民國73年8月）。
8. 財務會計準則委員會，財務會計準則公報第一號至第七號，（台北：中華民國會計研究發展基金會）。
9. 審計準則委員會，審計準則公報第一號及第二號，（台北：中華民國會計研究發展基金會）。
10. 馮拙人譯，審計學原理，（台北：大中圖書公司總經銷，民國74年9月）。
二、中文期刊及其他
1.林金輝，"重要性原則在審計規劃上之應用"，?信崇慶會計，（民國72年10月），PP.24～28
2.陳一騏，"充分表達原則之研究（一）本論"，主計月報，第三十九卷第二期，PP.8～14
3.陳藍夫，"會計資訊之品質特性"，會計研究第十七期，（政治大學會計研究學會），PP.88～94
4.廖秀雲，"論重要性原則在會計審計上之應用"，商業職業教育，民國74年6月，PP.21～27
5.劉立倫，"?什麼這項目重要─論重要性內涵及應用上的困擾"，會計研究第十八期，（政治大學會計研究學會），PP.90～ 99
6.陳中?，"會計學上重要性原則之研究"，（台北：政大會計研究所未出版碩士論文，民國66年6月）。
7.劉立倫，"由決策攸關性論透視模型在會計上的應用及其評估"，（台北：政大會計研究所未出版碩士論文，民國73年6月）。
8.臺北市會計師公會，"台北市會計師公會會員名錄"，民國74年8月29日印
9.台灣省會計師公會，"台灣省會計師公會會員名錄"民國74年 8月31日印

三、英文書籍
1. A.A.A., Committee on Accounting Concepts and Standards. Accounting and Reporting Standards for Corporate Financial statements and Preceding Statements and Supplements (Evanston: Illinois: AAA, 1957)
2. A.A.A., Committee on Human Information Processing, Report of The Committee on Human Information Processing, AAA, 1977
3. AICPA, Accounting Principles Board Opinion No. 30, "Reporting The Results of Operations - Reporting The Effects of Disposal of a Segment of a Business and Extraordinary, Unusual and Infrequently Occurring Events and Transactions." (New York: AICPA, June 1973), 台北天一圖書公司翻印
4. Accountants International Study Group, "Materiality in Accounting"
5. Ashton, Robert H., Judgment Formation in The Evaluation of Internal Control: An Application of Brunswik`s Lens Model, (Unpublished PH.D. Dissertation, University of Minnesota, 1973)
6. Canadian Institute of Chartered Accountants, CICA Handbook (Toronto: CICA, January 1974)
7. Financial Accounting Standards, Board, FASB Discussion Memorandum, Criteria for Determining Materiality (May 1975)
8. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting by Business Enterprises" (Stanford, Conn.: FASB, November 1978), 台北天一圖書公司翻印
9. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," (Stanford Conn.: FASB, May 1980), 台北天一圖書公司翻印
10. Grady, Paul, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study NO. 7 (New York: AICPA, 1965)
11. Lindman, Harold R., Analysis of Variance in Complex Experimental Designs (San Francisco: W. H. Freeman and Company, 1974)
12. Messier, William Francis, An Examination of Expert Judgment in The Materiality/Disclosure Decision (Unpublished DBA Dissertation, University of Indiana, 1979)
13. Pattillo, James W., The Concept of Materiality in Financial Reporting (New York: Financial Executive Research Foundation, 1976)
14. Winer, B. J., Statistical Principles in Experimental Design, (New York: McGraw-Hill, Inc., 1971)
四、英文期刊
1. A.A.A. Committee Report, "Accounting Valuation Bases." The Accounting Review (July 1972), PP. 535-73.
2. Ashton, Robert H., "The Predictive-Ability Criterion and User Prediction Models." The Accounting Review (October 1974), PP. 719-32
3. Ashton, Robert H., "An Experimental Study of Internal Control Judgments." Journal of Accounting Research (Spring 1974), PP. 143-57
4. Bernstein, Leopold A., "The Concept of Materiality." The Accounting Review (January 1967), PP. 86-95
5. Blough, Carman G., "Current Accounting Auditing Problems." The Journal of Accountancy, 89 April 1950, P. 353
6. Boatsman, James R., and Jack C. Robertson, “Policy-Capturing on Selected Materiality Judgments." The Accounting Review (April 1974), PP. 342-52
7. Brown, Paul R., "Independent Auditor Judgment in The Evaluation of Internal Audit Functions." Journal of Accounting Research (Autumn 1983), PP. 444-55
8. Capeland, Ronald M., and William Fredericks, "Extent of Disclosure." Journal of Accounting Research (Spring 1968), PP. 106-13
9. Dohr, James L., "Materiality-What does it mean?" The Journal of Accountancy, 90 July 1950, P.54
10. Dyer, Jack L., "Toward The Development of Objective Materiality Norms." The Anthur Andensen Chroncle (October 1975), PP. 38-49
11. Einhorn, Hillel J., "Expert Judgment: Some Necessary Conditions and An Example." Journal of Applied Psychology (October 1974), PP. 562-71
12. Frishkoff, Paul, "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting: Selected Studies 1970. Supplement to Vol. 8, Journal of Accounting Research, PP. 116-29
13. Goldberg, Lewis R., "Simple Models or Simple Processes?" American Psychologist (July 1968), PP. 484-5
14. Hofstedt, Thomas R. and G. David Hughes, "An Experimental Study of The Judgment Element in Disclosure Decision." The Accounting Review (April 1977), pp. 379-95
15. Institute of Chartered Accountants in England and Wales. "The Interpretation of `Material` in Relation to Accounts" (Statement V10), Accountant, 27 July 1968, P. 116
16. Joyce, Edward J., "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research, 1976, PP. 29-60
17. Libby, Robert. "The Use of Simulated Decision Makers in Information Evaluation." The Accounting Review (July 1975)
18. Libby, Robert. "Bankers` and Auditors` Perceptions of The Message Communicated by The Audit Report." Journal of Accounting Research (Spring 1979), PP. 99–122
19. Libby, Robert, "The Impact of Uncertainty Reporting on The Loan Decision." Selected from The Research opportunities in Auditing Program, Supplement to Journal of Accounting Research, 1979, PP. 35-57
20. Libby, Robert and Barry L. Lewis, "Human Information Processing Research in Accounting: The State of The Art." Accounting, Organizations and Society, Vol. 2 No. 3, 1977. PP.245-68
21. Messier, William Francis, "The Effect of Experience and Firm Type on Materiality/Disclosure Jugments." Journal of Accounting Research (Autumn
1983), PP. 611-18
22. Moriarity, Shane and Hutton Barton, "Modeling The Materiality Judgments of Audit Partners." Journal of Accounting Research (Autumn 1976), PP. 320-41
23. Newman, Fred, "The Auditing Standard of consistency." Expirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 1-17
24. Newton, Lauren K., "The Risk Factor in Materiality Decisions." The Accounting Review (January 1977)
25. Olson, Norman O., "Discussion of The Auditing Standard of Consistency" Empirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 23-6
26. Slovic, P. and D. Fleissener and W.S. Bauman, "Analyzing The Use of Information in Investment Decision Making: A Methodological Proposal." Journal of Business (April 1972), PP.283-301
27. Trotman, Ken T. and Philip W. Yetton, "The Effect of The Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), PP. 256-267
28. Woolsey, Sam M., "Development of Criteria to Guide The Accountant in Judgment Materiality." The Journal of Accountancy (February 1954), PP. 167-73
29. Woolsey, Sam M., "Materiality Study." The Journal of Accountancy (September 1973), PP.91-2
30. Zimmer, I., "A Lens Study of The Prediction of Corporate Failue by Bank Loan Officers.” Journal of Accounting Research (Autumn 1980), PP.629-36
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/#B2002006751
資料類型 thesis
dc.contributor.advisor 蔡信夫zh_TW
dc.contributor.author (Authors) 王雪玲zh_TW
dc.creator (作者) 王雪玲zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 15:40:32 (UTC+8)-
dc.date.available 5-May-2016 15:40:32 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 15:40:32 (UTC+8)-
dc.identifier (Other Identifiers) B2002006751en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91682-
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
目錄………?
圖表目次………伍
第一章 緒論………1
第一節 研究動機………1
第二節 研究目的………3
第三節 研究方法與限制………4
第四節 論文架構………5
第二章 文獻探討………8
第一節 重要性之意義及其內涵………8
第二節 重要性與專業判斷………15
第三節 重要性之相關文獻………22
第四節 判斷之相關文獻………32
第三章 應用模型之研析………41
第一節 透視模型………41
第二節 實驗設計………52
第三節 分析方法………58
第四節 抽樣與施測過程………60
第四章 實證研究………64
第一節 判斷過程之描述………64
第二節 判斷之一致性………88
第三節 判斷之自我洞察………99
第五章 結論與建議………114
第一節 結論………114
第二節 建議………117
參考書目………120
附錄………130


圖表目次
圖目次
圖1-1　本論文架構流程圖………7
圖2-1　會計品質層次圖………13
圖3-1　圖解透視模型………43
圖3-2　Ye，?e，Ys，?s相關指數圖………46
表目次
表3-1　本研究所選定之因素及其水準………57
表3-2　本問卷各因素、水準組合之排列………61
表3-3　本研究之回函統計表………62
表3-4　受試者基本資料統計表………63
表4-1　變異數分析結果彙總表──重要性判斷………67
表4-2　變異數分析結果彙總表──揭露判斷………71
表4-3　各訊息使用情形釋例──重要性判斷………78
表4-4　各訊息使用情形釋例──揭露判斷………79
表4-5　個別受試者在其重要性與揭露判斷中使用各財務訊息之比較釋例………80
表4-6　各財務訊息主要效果與二因子交互作用在重要性判斷與揭露判斷中之相對重要程度………83
表4-7　依個人變項分組之平均統計值──重要性判斷（a）………85
表4-8　依個人變項分組之平均統計值──揭露判斷（a）………86
表4-9　受試者可解釋總變異之統計表………87
表4-10　受試者之內部一致性之相關係數………89
表4-11　受試者間之共識性──重要性判斷………91
表4-12　受試者間之共識性──揭露判斷………93
表4-13　受試者穩定性指數（a）──重要性判斷………96
表4-14　受試者穩定性指數（a）──揭露判斷………97
表4-15　依個人變項分組之穩定性指數平均值………98
表4-16　受試者對各項財務訊息之主觀權數彙總表………101
表4-17　調整後統計權數──重要性判斷………103
表4-18　調整後統計權數──揭露判斷………105
表4-19　受試者主觀權數與統計權數之比較………107
表4-20　受試者自我洞察指數………109
表4-21　依個人變項分組之自我洞察指數平均值………113		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006751en_US
dc.title (題名) 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zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、 中文書籍
1. 林清山著，心理與教育統計學，（台北：東華書局，民國72年3月）。
2. 林清山著，多變異分析統計法，（台北：東華書局，民國69年4月）。
3. 高造都編，會計學名詞辭典，（台北：五南圖書出版公司，民國72年）。
4. 楊國樞等著，社會及行?科學研究法，（台北：東華書局，民國73年6月）。
5. 鄭丁旺著，中級會計學，（台北：自行出版，民國73年8月二版）。
6. 謝廣全著，最新實用心理與教育統計學，（高雄：復文書局，民國72年）。
7. 翁淑緣編著，SPSS使用手冊，（台北：五南圖書出版公司，民國73年8月）。
8. 財務會計準則委員會，財務會計準則公報第一號至第七號，（台北：中華民國會計研究發展基金會）。
9. 審計準則委員會，審計準則公報第一號及第二號，（台北：中華民國會計研究發展基金會）。
10. 馮拙人譯，審計學原理，（台北：大中圖書公司總經銷，民國74年9月）。
二、中文期刊及其他
1.林金輝，"重要性原則在審計規劃上之應用"，?信崇慶會計，（民國72年10月），PP.24～28
2.陳一騏，"充分表達原則之研究（一）本論"，主計月報，第三十九卷第二期，PP.8～14
3.陳藍夫，"會計資訊之品質特性"，會計研究第十七期，（政治大學會計研究學會），PP.88～94
4.廖秀雲，"論重要性原則在會計審計上之應用"，商業職業教育，民國74年6月，PP.21～27
5.劉立倫，"?什麼這項目重要─論重要性內涵及應用上的困擾"，會計研究第十八期，（政治大學會計研究學會），PP.90～ 99
6.陳中?，"會計學上重要性原則之研究"，（台北：政大會計研究所未出版碩士論文，民國66年6月）。
7.劉立倫，"由決策攸關性論透視模型在會計上的應用及其評估"，（台北：政大會計研究所未出版碩士論文，民國73年6月）。
8.臺北市會計師公會，"台北市會計師公會會員名錄"，民國74年8月29日印
9.台灣省會計師公會，"台灣省會計師公會會員名錄"民國74年 8月31日印

三、英文書籍
1. A.A.A., Committee on Accounting Concepts and Standards. Accounting and Reporting Standards for Corporate Financial statements and Preceding Statements and Supplements (Evanston: Illinois: AAA, 1957)
2. A.A.A., Committee on Human Information Processing, Report of The Committee on Human Information Processing, AAA, 1977
3. AICPA, Accounting Principles Board Opinion No. 30, "Reporting The Results of Operations - Reporting The Effects of Disposal of a Segment of a Business and Extraordinary, Unusual and Infrequently Occurring Events and Transactions." (New York: AICPA, June 1973), 台北天一圖書公司翻印
4. Accountants International Study Group, "Materiality in Accounting"
5. Ashton, Robert H., Judgment Formation in The Evaluation of Internal Control: An Application of Brunswik`s Lens Model, (Unpublished PH.D. Dissertation, University of Minnesota, 1973)
6. Canadian Institute of Chartered Accountants, CICA Handbook (Toronto: CICA, January 1974)
7. Financial Accounting Standards, Board, FASB Discussion Memorandum, Criteria for Determining Materiality (May 1975)
8. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No. 1, "Objectives of Financial Reporting by Business Enterprises" (Stanford, Conn.: FASB, November 1978), 台北天一圖書公司翻印
9. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.2, "Qualitative Characteristics of Accounting Information," (Stanford Conn.: FASB, May 1980), 台北天一圖書公司翻印
10. Grady, Paul, Inventory of Generally Accepted Accounting Principles for Business Enterprises, Accounting Research Study NO. 7 (New York: AICPA, 1965)
11. Lindman, Harold R., Analysis of Variance in Complex Experimental Designs (San Francisco: W. H. Freeman and Company, 1974)
12. Messier, William Francis, An Examination of Expert Judgment in The Materiality/Disclosure Decision (Unpublished DBA Dissertation, University of Indiana, 1979)
13. Pattillo, James W., The Concept of Materiality in Financial Reporting (New York: Financial Executive Research Foundation, 1976)
14. Winer, B. J., Statistical Principles in Experimental Design, (New York: McGraw-Hill, Inc., 1971)
四、英文期刊
1. A.A.A. Committee Report, "Accounting Valuation Bases." The Accounting Review (July 1972), PP. 535-73.
2. Ashton, Robert H., "The Predictive-Ability Criterion and User Prediction Models." The Accounting Review (October 1974), PP. 719-32
3. Ashton, Robert H., "An Experimental Study of Internal Control Judgments." Journal of Accounting Research (Spring 1974), PP. 143-57
4. Bernstein, Leopold A., "The Concept of Materiality." The Accounting Review (January 1967), PP. 86-95
5. Blough, Carman G., "Current Accounting Auditing Problems." The Journal of Accountancy, 89 April 1950, P. 353
6. Boatsman, James R., and Jack C. Robertson, “Policy-Capturing on Selected Materiality Judgments." The Accounting Review (April 1974), PP. 342-52
7. Brown, Paul R., "Independent Auditor Judgment in The Evaluation of Internal Audit Functions." Journal of Accounting Research (Autumn 1983), PP. 444-55
8. Capeland, Ronald M., and William Fredericks, "Extent of Disclosure." Journal of Accounting Research (Spring 1968), PP. 106-13
9. Dohr, James L., "Materiality-What does it mean?" The Journal of Accountancy, 90 July 1950, P.54
10. Dyer, Jack L., "Toward The Development of Objective Materiality Norms." The Anthur Andensen Chroncle (October 1975), PP. 38-49
11. Einhorn, Hillel J., "Expert Judgment: Some Necessary Conditions and An Example." Journal of Applied Psychology (October 1974), PP. 562-71
12. Frishkoff, Paul, "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting: Selected Studies 1970. Supplement to Vol. 8, Journal of Accounting Research, PP. 116-29
13. Goldberg, Lewis R., "Simple Models or Simple Processes?" American Psychologist (July 1968), PP. 484-5
14. Hofstedt, Thomas R. and G. David Hughes, "An Experimental Study of The Judgment Element in Disclosure Decision." The Accounting Review (April 1977), pp. 379-95
15. Institute of Chartered Accountants in England and Wales. "The Interpretation of `Material` in Relation to Accounts" (Statement V10), Accountant, 27 July 1968, P. 116
16. Joyce, Edward J., "Expert Judgment in Audit Program Planning." Studies on Human Information Processing in Accounting, Supplement to Journal of Accounting Research, 1976, PP. 29-60
17. Libby, Robert. "The Use of Simulated Decision Makers in Information Evaluation." The Accounting Review (July 1975)
18. Libby, Robert. "Bankers` and Auditors` Perceptions of The Message Communicated by The Audit Report." Journal of Accounting Research (Spring 1979), PP. 99–122
19. Libby, Robert, "The Impact of Uncertainty Reporting on The Loan Decision." Selected from The Research opportunities in Auditing Program, Supplement to Journal of Accounting Research, 1979, PP. 35-57
20. Libby, Robert and Barry L. Lewis, "Human Information Processing Research in Accounting: The State of The Art." Accounting, Organizations and Society, Vol. 2 No. 3, 1977. PP.245-68
21. Messier, William Francis, "The Effect of Experience and Firm Type on Materiality/Disclosure Jugments." Journal of Accounting Research (Autumn
1983), PP. 611-18
22. Moriarity, Shane and Hutton Barton, "Modeling The Materiality Judgments of Audit Partners." Journal of Accounting Research (Autumn 1976), PP. 320-41
23. Newman, Fred, "The Auditing Standard of consistency." Expirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 1-17
24. Newton, Lauren K., "The Risk Factor in Materiality Decisions." The Accounting Review (January 1977)
25. Olson, Norman O., "Discussion of The Auditing Standard of Consistency" Empirical Research in Accounting: Selected Studies 1968, Supplement to Vol.6, Journal of Accounting Research, PP. 23-6
26. Slovic, P. and D. Fleissener and W.S. Bauman, "Analyzing The Use of Information in Investment Decision Making: A Methodological Proposal." Journal of Business (April 1972), PP.283-301
27. Trotman, Ken T. and Philip W. Yetton, "The Effect of The Review Process on Auditor Judgments." Journal of Accounting Research (Spring 1985), PP. 256-267
28. Woolsey, Sam M., "Development of Criteria to Guide The Accountant in Judgment Materiality." The Journal of Accountancy (February 1954), PP. 167-73
29. Woolsey, Sam M., "Materiality Study." The Journal of Accountancy (September 1973), PP.91-2
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