行為會計研究之回顧：審計與財會觀點__臺灣人文及社會科學引文索引資料庫

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題名：	行為會計研究之回顧：審計與財會觀點
書刊名：	當代會計
作者：	張瑞當／張允文／魏若婷
作者(外文)：	Chang, Ruey-dang／Chang, Yeun-wen／Wei, Jo-ting
出版日期：	2010
卷期：	11:2
頁次：	頁215-256
主題關鍵詞：	行為會計；決策制訂；審計行為；財會行為；Behavioral accounting；Decision making；Auditing behavior；Financial accounting behavior
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:0 共同引用:33 點閱:48

行為會計研究嘗試瞭解個人決策與判斷的過程，其為會計研究的重要主流之一，然而國內對於此類研究議題的探討卻不多。有鑑於行為會計研究的重要性，本文彙整與回顧審計行為研究與財會行為研究，並提出未來研究展望，期能增進研究者對行為會計研究的瞭解與激勵其研究興趣。審計行為研究，有助於瞭解審計人員如何制訂各項專業判斷以及這些判斷的良窳，例如內部控制評估、查核報告意見等審計判斷；財會行為研究，則有助於瞭解投資者、審計人員與公司管理當局制訂決策間的關連性，及法規規範對此的影響。

以文找文

Behavioral accounting research attempts to understand how people make decisions and judgments, which has been a main stream in accounting research. Yet, there are few studies to examine this issue in Taiwan. Due to the importance of behavioral accounting, this paper reviews and gives some future directions on auditing and financial accounting behavioral research so as to provide more understanding and motivate research interests. Auditing behavioral research can facilitate our understanding of how auditors make professional judgments and their quality, e.g., internal control evaluation, and auditors' opinions, etc. Financial accounting behavioral research can enhance the acknowledgement on the decision making relationships among decision making of investors, auditors, and managers, and the effects of regulations and rules on the above processes.

以文找文

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圖書論文
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