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題名 「代表性」經驗法則之研究－審計人員機率判斷行為之探討
作者 陳仁川
貢獻者 杜榮瑞
陳仁川
日期 1989
上傳時間 10-May-2016 18:54:55 (UTC+8)
參考文獻 參考書籍與文獻
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.楊國樞等著，社會及行為科學研究法，(台北:東華書局，民國73年6月)
3.Meigs, W.B., 0RWhittington and R.F.Meigs, principle of Auditing，8th ed馮拙人譯，審計學原理，(台北:大中國圖書公司總經鈴，民國76年9月)
4.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林書局，民國76年4月修訂版)。
二、中文期刊及未出版論文:
1.陳兆宏，審計人員內部控制判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
2.俞洪昭，重要性判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
3.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，(國立政治大學會計研究所未出版碩士論文，民國75年6月)。
三、英文書籍
1. Ash t on, R.H., Human Information Processing in Accounting, Studies in Accounting Research No.17 (Sarasota, FL :AAA 1982)
2.Meigs, W. B. , O.R. Whittington and R.F. Meigs, Principles of Auditing, (NY: Richard D. Irwin, Inc, 1986 )
3.Nisbett R.E . R. Crandall and H. Reed, "Popular Induction: Information Is Not Necessarily
Information," In J.S. Carroll and J.W. Payne (eds), Cognition and Social Behacior, (NY: Lawrence Erlbaum Associates, 1976)
4. Saunders, D.R., "Psychological Perspectives on Management Fraud," In R.K Elliot and J.J.
Willingham (eds), Management Fraud: Detection and Deterrence, (New York: Petrocelli, 1980)
5. SPSS Inc, SPSS PC Manual, IL : SPSS Inc, 1984 )
6. Tversky, A. and D. Kahneman, "Causal Schemas in Judgments under Uncertainty," In M. Fishbein (ed), Progress in Social Psychology, NEW YORK: Lawrence Erlbaum Associates, 1980)
四、英文期刊及未出版論文：
1. Abdel-Khalik, A.R., D. Snowball and J .H. Wragge, "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs," The Accounting Review (April 1983), pp.215-227 .
2. Ajjen, I , "Intuitive theories of events and the effects of base rate information on prediction,"
Journal of Personality and Social Psychology (1977), Vol.35, pp.303-314.
3. American Institute of Certified Public Accountants, "PMM to Back Research into Causes, Deteetion of Fraud," Journal of Accountavcy (August 1977 ) , P.16
4. Avis, N.E. and M. Manis, "Base-Rate Do Influence social Judgments (But Not Optimally), Working Paper, University of Michigan, 1978
5. Bamber, E.M., "Expert Judgment in the Audit Team: An Examination of Source Credibility," Unpublished Manuscript, The Ohio State University, 1980
6. Bar-Hillel, M., "The Base-Rate Fallacy in Probability Judgment," Acta Psychologica (l980a),PP.211-233
7. -------- "Representa fiveness Reconsidered," Decision research
8. Beach, L.R., ET al, "Information Rilevance, Content and Source Credibility in the Revision of Opinions, "Organizational Behavior and Human Performance (February 1978) Vo121 PP.1-6
9. Brown, P.R., "Independent Auditor Judgment In the Evaluation of Internal Audit Functions, "Journal of Accounfing Research (Autumn 1983), PP.444-455.
10.Carroll, J.S. and R.S. Siegler. "Strategies for the Use of Base-Rate Information, "Organizational Behavior and Human Performance (1977), PP.392-402
11.Fischhoff, B., P. Slovic and S. Lichtenstein, "Subjective Sersitivity Analysis," Organizational Behavior and Human Performance (1979(. PP.339-359
12.Gibbins, M., "Human Inference, Heuristics, and Auditors` Judgment Process, " CICA Audit Research Symposium (1977)
13.Grether, D.M., "Bayes Rule as a Descriptive Model : The Representative Heuristic," Working paper, Cslifornia Institute of Technology, 1979.
14.Hammerton, M., "A Case of Radical Probability Estimation, "Juarnal of Experimental Psychology (1973), PP.252-254.
15. Joyce, E.J. and G.C. Biddle, "Anchoring and Adjustment in Probabilistic Inference in
Auditing, "Journal of Accounting Research (Spring 1981), PP.120-145.
16. "Are Auditors` Judgments Regressive?," Journal of Accounting Research (Autumn 1981), PP.323-349.
17. Kahneman, D. and A.Tversky, "Subjective Probability : A Judgment of Representativeness," Cognitive Psychology (July 1972a), PP.430-454.
18.-----------, "On the Psychology of Prediction," Psychological Review (1973),"
PP.237-251.
19. Lykken, P.T., "Psychology and the Lie Detector Industry, "American Psychologist (October 1974), PP.725-739.
20. Lyon, D. and P. Slovic, "Dominance of Accuracy Information and Neglect of Base Rates In Probability Estimation, "Acta Psychologica (1976), PP.287-298.
21. Manis, M. and I. Dovalina, "Base-Rates Can Affect Indiridual Predictions," Working Paper, University of Michigan, 1978.
22. Margheim, L.L., "Further Evidence on External Auditors` Reliance on Internal Auditors,"
Journal of Accounting research (Spring 1986), PP.194-20S.
23. Mason, R.O. and H. Moskowitz, "Conservatism in Information Processing Implication for Management Information Systems, "Decision Science (October 1972), Vol 3, PP.35-55.
24. Mautz, R.K., "The Natare and Reliability of Audit Evidence," The Journal of Accountancy
(May 1958), PP.40-47.
25. Nisbett, R.E. and E. Borgida, "Attribution and the Psychology of Prediction," Journal of
Personality and Social Psychology (1975), PP.932-943.
26. Rebele, J.E., J.A. Heintz and G.E. Briden, " Independent Auditor Sensitivity to Evidence
Reliability," Auditing: A Journal of Praactice &Theory (Fall 1988), Vol.8, No.1 PP.43-52.
27. Schum, D.A., W.M. Ducharme and K.E. Depitts, “Research on Human Multistage Probabilistic Inference Processes," Organizational Behavior" and Human Performance (1973), Vol. 10 PP.318-348.
28. Schneider, A., "Mpde;omg External Auditors` Evaluation of Internal Auditing," Journal of
Accounting Research (Autumn 1984), PP.657-678.
29. ------------------- "Consensus among Auditors in Evaluating the Internal Audit Function,"
Accounting and Business Research (Autumn 1985a) , PP.297-301.
30.--------------------"The Reliance of External Auditors on the Internal Audit Function," Journal of Accounting Research (Autumn 1985b), PP.911-919.
31. Swieringa, R., ET AL, "Experiments in the Heuristics of Human Information Processing," studies on Human Information Processing In Accounting (1976) Supplement to Journal of Accounting Reseanch 14, PP.159-187.
32. Tversky, A. and D. Kahneman, "Belief in the Law of Small Numbers," Psychological Bulletin (1971) PP.105-110.
33.-------------------"Availability : A Heuristic for Judging Frequency and Probability," Cognitive Psychology (1973) PP.207-232.
34. ------------------- "Judgment under Uncertainty : Heuristics and Biases," Science (1974). PP.1124-1131.
35. Uecker, W.C. and W.R. Kinney, "Judgmental Evaluation of Sample Results : A Study of the Type and Severity of Errors Made by Practicing CPAS," Accounting, Organizations and Society (1977), PP.269-275.
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/#G91NCCV1712012
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 陳仁川zh_TW
dc.creator (作者) 陳仁川zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 10-May-2016 18:54:55 (UTC+8)-
dc.date.available 10-May-2016 18:54:55 (UTC+8)-
dc.date.issued (上傳時間) 10-May-2016 18:54:55 (UTC+8)-
dc.identifier (Other Identifiers) G91NCCV1712012en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96285-
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 圖表目次
第一章 緒論
第一節 研究動機……1
第二節 研究目的……2
第三節 論文結構……3
第二章 文獻探討
第一節 人類資訊處理……4
第二節 經驗法則造成之偏誤……11
第三節 代表性經驗法則有關文獻之探討……16
第三章 研究方法
第一節 實驗一之研究方法……41
第二節 實驗二之研究方法……59
第四章 結果與分析
第一節 實驗一之結果與分析……79
第二節 實驗二之結果與分析……89
第五章 結論與建議
第一節 結論……94
第二節 研究限制……96
第三節 建議……96
參考書籍與文獻
附錄A 實驗一正式問卷
附錄B 實驗二正式問卷

表目錄
表2-1 Bar-Hillel(1980a)四個實驗描述……23
表2-2 Lyon與Slovic(1976)的研究描述……25
表2-3 Joyce與Bidd1e(1981b)的實驗彙總……29
表2-4 審計上機率判斷研究彙總表……39
表3-1 受試者之結構(實驗一)……43
表3-2 受試者之結構(實驗二)……60
表4-1 實驗一之變異數摘要表……80
表4-2 受試者機率判斷－－「傾向有管理舞弊描述」組……81
表4-3 受試者機率判斷－－「未提供管理舞弊描述」組……85
表4-4 受試者的機率判斷(實驗一)……87
表4-5 實驗一受試者工作上應用統計方法的頻率統計……87
表4-6 實驗一單純主要放果的變異數分析摘要表……88
表4-7 實驗二之變異數分析摘要表……90
表4-8 受試者的機率判斷(實驗二)……91
表4-9 實驗二單純主要效果之變異數分析摘要表……92		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCV1712012en_US
dc.title (題名) 「代表性」經驗法則之研究－審計人員機率判斷行為之探討zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書籍與文獻
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.楊國樞等著，社會及行為科學研究法，(台北:東華書局，民國73年6月)
3.Meigs, W.B., 0RWhittington and R.F.Meigs, principle of Auditing，8th ed馮拙人譯，審計學原理，(台北:大中國圖書公司總經鈴，民國76年9月)
4.嚴世傑譯，SPSS/PC+使用手冊，(台北:儒林書局，民國76年4月修訂版)。
二、中文期刊及未出版論文:
1.陳兆宏，審計人員內部控制判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
2.俞洪昭，重要性判斷行為之研究－－透視模型之應用，(國立政治大學會計研究所未出版碩士論文，民國77年6月)
3.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，(國立政治大學會計研究所未出版碩士論文，民國75年6月)。
三、英文書籍
1. Ash t on, R.H., Human Information Processing in Accounting, Studies in Accounting Research No.17 (Sarasota, FL :AAA 1982)
2.Meigs, W. B. , O.R. Whittington and R.F. Meigs, Principles of Auditing, (NY: Richard D. Irwin, Inc, 1986 )
3.Nisbett R.E . R. Crandall and H. Reed, "Popular Induction: Information Is Not Necessarily
Information," In J.S. Carroll and J.W. Payne (eds), Cognition and Social Behacior, (NY: Lawrence Erlbaum Associates, 1976)
4. Saunders, D.R., "Psychological Perspectives on Management Fraud," In R.K Elliot and J.J.
Willingham (eds), Management Fraud: Detection and Deterrence, (New York: Petrocelli, 1980)
5. SPSS Inc, SPSS PC Manual, IL : SPSS Inc, 1984 )
6. Tversky, A. and D. Kahneman, "Causal Schemas in Judgments under Uncertainty," In M. Fishbein (ed), Progress in Social Psychology, NEW YORK: Lawrence Erlbaum Associates, 1980)
四、英文期刊及未出版論文：
1. Abdel-Khalik, A.R., D. Snowball and J .H. Wragge, "The Effects of Certain Internal Audit Variables on the Planning of External Audit Programs," The Accounting Review (April 1983), pp.215-227 .
2. Ajjen, I , "Intuitive theories of events and the effects of base rate information on prediction,"
Journal of Personality and Social Psychology (1977), Vol.35, pp.303-314.
3. American Institute of Certified Public Accountants, "PMM to Back Research into Causes, Deteetion of Fraud," Journal of Accountavcy (August 1977 ) , P.16
4. Avis, N.E. and M. Manis, "Base-Rate Do Influence social Judgments (But Not Optimally), Working Paper, University of Michigan, 1978
5. Bamber, E.M., "Expert Judgment in the Audit Team: An Examination of Source Credibility," Unpublished Manuscript, The Ohio State University, 1980
6. Bar-Hillel, M., "The Base-Rate Fallacy in Probability Judgment," Acta Psychologica (l980a),PP.211-233
7. -------- "Representa fiveness Reconsidered," Decision research
8. Beach, L.R., ET al, "Information Rilevance, Content and Source Credibility in the Revision of Opinions, "Organizational Behavior and Human Performance (February 1978) Vo121 PP.1-6
9. Brown, P.R., "Independent Auditor Judgment In the Evaluation of Internal Audit Functions, "Journal of Accounfing Research (Autumn 1983), PP.444-455.
10.Carroll, J.S. and R.S. Siegler. "Strategies for the Use of Base-Rate Information, "Organizational Behavior and Human Performance (1977), PP.392-402
11.Fischhoff, B., P. Slovic and S. Lichtenstein, "Subjective Sersitivity Analysis," Organizational Behavior and Human Performance (1979(. PP.339-359
12.Gibbins, M., "Human Inference, Heuristics, and Auditors` Judgment Process, " CICA Audit Research Symposium (1977)
13.Grether, D.M., "Bayes Rule as a Descriptive Model : The Representative Heuristic," Working paper, Cslifornia Institute of Technology, 1979.
14.Hammerton, M., "A Case of Radical Probability Estimation, "Juarnal of Experimental Psychology (1973), PP.252-254.
15. Joyce, E.J. and G.C. Biddle, "Anchoring and Adjustment in Probabilistic Inference in
Auditing, "Journal of Accounting Research (Spring 1981), PP.120-145.
16. "Are Auditors` Judgments Regressive?," Journal of Accounting Research (Autumn 1981), PP.323-349.
17. Kahneman, D. and A.Tversky, "Subjective Probability : A Judgment of Representativeness," Cognitive Psychology (July 1972a), PP.430-454.
18.-----------, "On the Psychology of Prediction," Psychological Review (1973),"
PP.237-251.
19. Lykken, P.T., "Psychology and the Lie Detector Industry, "American Psychologist (October 1974), PP.725-739.
20. Lyon, D. and P. Slovic, "Dominance of Accuracy Information and Neglect of Base Rates In Probability Estimation, "Acta Psychologica (1976), PP.287-298.
21. Manis, M. and I. Dovalina, "Base-Rates Can Affect Indiridual Predictions," Working Paper, University of Michigan, 1978.
22. Margheim, L.L., "Further Evidence on External Auditors` Reliance on Internal Auditors,"
Journal of Accounting research (Spring 1986), PP.194-20S.
23. Mason, R.O. and H. Moskowitz, "Conservatism in Information Processing Implication for Management Information Systems, "Decision Science (October 1972), Vol 3, PP.35-55.
24. Mautz, R.K., "The Natare and Reliability of Audit Evidence," The Journal of Accountancy
(May 1958), PP.40-47.
25. Nisbett, R.E. and E. Borgida, "Attribution and the Psychology of Prediction," Journal of
Personality and Social Psychology (1975), PP.932-943.
26. Rebele, J.E., J.A. Heintz and G.E. Briden, " Independent Auditor Sensitivity to Evidence
Reliability," Auditing: A Journal of Praactice &Theory (Fall 1988), Vol.8, No.1 PP.43-52.
27. Schum, D.A., W.M. Ducharme and K.E. Depitts, “Research on Human Multistage Probabilistic Inference Processes," Organizational Behavior" and Human Performance (1973), Vol. 10 PP.318-348.
28. Schneider, A., "Mpde;omg External Auditors` Evaluation of Internal Auditing," Journal of
Accounting Research (Autumn 1984), PP.657-678.
29. ------------------- "Consensus among Auditors in Evaluating the Internal Audit Function,"
Accounting and Business Research (Autumn 1985a) , PP.297-301.
30.--------------------"The Reliance of External Auditors on the Internal Audit Function," Journal of Accounting Research (Autumn 1985b), PP.911-919.
31. Swieringa, R., ET AL, "Experiments in the Heuristics of Human Information Processing," studies on Human Information Processing In Accounting (1976) Supplement to Journal of Accounting Reseanch 14, PP.159-187.
32. Tversky, A. and D. Kahneman, "Belief in the Law of Small Numbers," Psychological Bulletin (1971) PP.105-110.
33.-------------------"Availability : A Heuristic for Judging Frequency and Probability," Cognitive Psychology (1973) PP.207-232.
34. ------------------- "Judgment under Uncertainty : Heuristics and Biases," Science (1974). PP.1124-1131.
35. Uecker, W.C. and W.R. Kinney, "Judgmental Evaluation of Sample Results : A Study of the Type and Severity of Errors Made by Practicing CPAS," Accounting, Organizations and Society (1977), PP.269-275.		zh_TW