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題名：多方被解釋對象與解釋責任壓力強弱對審計判斷影響之研究
書刊名：管理與系統
作者：潘冠美 引用關係
作者(外文)：Pan, Kuan-mei
出版日期：2000
卷期：7:1
頁次：頁105-128
主題關鍵詞：解釋責任；審計判斷；聯合分析；Accountability；Audit judgment；Conjoint analysis
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(1)
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  • 共同引用共同引用:0
  • 點閱點閱:48
　　　　　本研究旨在探討會計師形成審計意見時，是否會有順應某(些)特定對象 看法的現象。研究結果發現，會計師會順應(最)可能導致其被處分或懲戒的被解 釋對象。當客戶為解釋責任壓力較強的公開發行公司(或上市、上櫃公司)時，會 計師所順應的對象為證期會，當客戶為解釋責任壓力較弱的非公開發行公司時， 順應的對象則為客戶的授信銀行。此外，本研究亦發現，沒有類似經驗的受測會 計師，並不似有類似經驗的會計師，對自身及所揣測各被解釋對象的看法間，出 現規則性的順應現象。本研究的結果亦顯示，解釋責任壓力的強弱程度雖是會計 師決策時的重要考慮因素，但其解釋能力卻沒有比對客戶具有重大影響力的大股 東或法人機構的聲譽及財力，以及客戶過去財務報表所呈現的狀況等兩者的解釋 能力更高。
　　　　　The main purpose of this study is to examine the phenomenon of conformability when CPAs make the decision of the type of audit report. The result shows that CPAs will conform to the object that is the most likely to punish them. As the client is public firm that has stronger accountability, CPAs will conform to Security and Future Exchange Committee. As the client is non-public firm that has weaker accountability, CPAs will conform to the bank that lends money to the client. In addition, the phenomenon of conformability does not reveal regular form if the CPAs do not have the similar experience. The result also shows that the accountability is an important factor when CPAs make decision, but the financial situation and reputation of those who can influence the decision of the client and the past financial healthy of the client both-are more important factors.
期刊論文
1.St. Pierre, K.、Anderson, J. A.(1984)。An Analysis of the Factors Associated with Lawsuits against Public Accountants。The Accounting Review，59(2)，242-263。  new window
2.Teoh, S. H.(1992)。Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches。Journal of Accounting Research，30(1)，1-23。  new window
3.Kennedy, J.(1993)。Debiasing Audit Judgment with Accountability: A Framework and Experimental Results。Journal of Accounting Research，31(2)，231-245。  new window
4.Tetlock, P. E.(198307)。Accountability and Complexity of Thought。Journal of Personality and Social Psychology，45(1)，74-83。  new window
5.Tetlock, P. E.、Skitka, L.、Boettger, R.(198910)。Social and Cognitive Strategies for Coping with Accountability: Conformity, Complexity, and Bolstering。Journal of Personality and Social Psychology，57，632-640。  new window
6.Peecher, Mark E.(1996)。The Influence of Auditors' Justification Processes on Their Decisions: A Cognitive Model and Experimental Evidence。Journal of Accounting Research，34(1)，125-140。  new window
7.Tan, H. T.(1995)。Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgment。Journal of Accounting Research，33(1)，113-135。  new window
學位論文
1.蔡逸芳(1996)。會計師財務報表簽證之法律責任：賠償上限與比例責任之研究(碩士論文)。國立臺灣大學。  延伸查詢new window
圖書
1.黃俊英(1991)。多變量分析。臺北：中華經濟企業研究所。  延伸查詢new window
其他
1.林宜欣(1998)。客戶業務風險與查核人員規劃的查核時間關係之硏究。  延伸查詢new window
2.林柄滄(199208)。如臨深淵如履薄冰--會計師難爲。  延伸查詢new window
3.周齊武、黃能權(199402)。查帳工作績效之探討與建議。  延伸查詢new window
4.梁薰方(1995)。時間預算壓力下，解釋責任、道德判斷與審計人員反功能行爲關係之硏究。  延伸查詢new window
5.陳旭郁(1998)。會計師出具保留意見與其害怕失去客戶之恐懼及其提供非審計服務之關連性硏究。  延伸查詢new window
6.黃永凱(1996)。我國會計師簽證業務法律責任之硏究。  延伸查詢new window
7.蔡慧娟(1990)。影響審計固有風險因素之硏究。  延伸查詢new window
8.鐘啓雯(1993)。「解釋責任」與審計判斷關係之硏究--以存貨過時之判斷爲例。  延伸查詢new window
9.Adams, R.(1989)。Risk: A Model Approach。  new window
10.Adelberg, S.(1978)。Accountability and Helping: When Needs Exceed Resources。  new window
11.Anderson, A. C.。The Liability Crises in the United States: Impact on the Accounting Profession。  new window
12.Ashton, R.(1990)。Pressured and Performance in Accounting Decision Settings: Paradoxical Effects of Incentives, Feedback and Justification，Duke University。  new window
13.Ashton, R.(1990)。Effects of Justification and a Mechanical Aid on Judgment Performance，Duke University。  new window
14.Buchman, T.A.(1996)。Accountability and Auditors’ Judgments about Contingent Events。  new window
15.Craig, D.(1992)。Discussion of The effect of Accountability on Judgment: Development of Hypotheses for Auditing。  new window
16.Cvetkovich, G.(1978)。Cognitive Accommodation, Language, and Social Responsibility。  new window
17.Emby, R.(1988)。Good Judgment in Public Accounting: Quality and Justification。  new window
18.Frost, C.A.(1994)。Uncertainty-Modified Audit Reports and Future Earnings。  new window
19.Gibbins, M.(1984)。Propositions about the Psychology of Professional Judgment in Public Accounting。  new window
20.Gibbins, M.(1985)。Evidence on the Nature of Professional in Public Accounting。  new window
21.Gibbins, M.(1994)。An Empirical Exploration of Complex Accountability in Public Accounting。  new window
22.Hagafors, R.(198304)。Does Having to Justify One's Judgments Change the Nature of the Judgment Process?。  new window
23.Johnson, V.E.(1991)。Experimental Evidence on the Effects of Accountability on Auditor Judgments。  new window
24.Kennedy, J.(1995)。Debiasing the Curse of Knowledge in Audit Judgment。  new window
25.Koonce, L.(1995)。Justification of Decisions in Auditing。  new window
26.Lord, A.T.(1992)。Pressure: A Methodological Consideration for Behavioral Research in Auditing。  new window
27.McCallister, C.W.(1979)。The Contingency Model for the Selection of Decision Strategies: An Empirical Test of the Effects of Significance, Accountability and Reversibility。  new window
28.Meknick, R.(1994)。Proportionality: A Much-Needed Solution to the Accountants' Legal Liability Crisis。  new window
29.Messier, W.F.(1992)。The Effect of Accountability on Judgment: Development of Hypotheses for Auditing。  new window
30.Messier, W.F., Jr.(1992)。Reply。  new window
31.Pratt, J.(1994)。The Effect of Client Characteristics on Auditor Litigation Risk Judgments, Required Audit Evidence, and Recommended Audit Fees。  new window
32.Quilliam, W.(1991)。Examining the Effects of Accountability on Auditors' Valuation Decisions。  new window
33.Rozelle, R.M.(1981)。Influence of Role Pressures on the Perceiver: Judgments of Videotaped Interviews Varying Judge Accountability and Responsibility。  new window
34.Simonson, I.(1992)。The Effect of Accountability on Susceptibility to Decision Errors。  new window
35.Tetlock, P.R.(1983)。Accountability and the Perseverance of First Impressions。  new window
36.Tetlock, P.E.(1985)。Accountability: A Social Check on the Fundamental Attribution Error。  new window
37.Tetlock, P.E.(1987)。Accountability and the Judgment Processes in a Personality Prediction Task。  new window
38.Tetlock, P.E.(1989)。Accountability: A Social Magnifier of the Dilution Effect。  new window
39.Walo, J.C.(1995)。The Effect of Client Characteristics on Audit Scope。  new window
圖書論文
1.Tetlock, P. E.(1985)。Accountability: The neglected social context of judgment and choice。Research in Organizational Behavior。Greenwich, CT：JAI press。  new window
 
 
 
 
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