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題名：審計人員專業資訊素養對查核品質影響之研究
書刊名：醒吾學報
作者：劉信柱
作者(外文)：Liu, Hsin-tsu
出版日期：2012
卷期：46
頁次：頁103-141
主題關鍵詞：會計教育；資訊素養；審計風險；審計績效；Accounting education；Computer literacy；Audit risk；Audit performance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:1
  • 點閱點閱:100
期刊論文
1.Boer, G. B.(2000)。Management accounting education: Yesterday, today, and tomorrow。Issues in Accounting Education，15(2)，313-334。  new window
2.Desormeaux, D.(199810)。New world order。CMA，72(8)，28-33。  new window
3.Soh, C.、Kien, S. S.、Tap-Yap, J.(2000)。Cultural Fits and Misfits: Is ERP a Universal Solution?。Communications of the ACM，43(4)，47-51。  new window
4.Hunton, J. E.、Wright, A. M.、Wright, S.(2004)。Are financial auditors overconfident in their ability to assess risks associated with enterprise resource planning systems?。Journal of Information Systems，18(2)，7-28。  new window
5.Turner, T.(1999)。Implementing and enhancing data security in a PeopleSoft environment。IS Audit and Control Journal，3，51-52。  new window
6.Albrecht, S.、Sack, R. J.(2001)。The perilous future of accounting education。The CPA Journal，71(3)，17-23。  new window
7.Ashton, R. H.、Brown, P. R.(1980)。Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension。Journal of Accounting Research，18(1)，269-277。  new window
8.Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review，65(1)，72-92。  new window
9.O'Donnell, Ed、Arnold, V.、Sutton, S. G.(2000)。An analysis of the group dynamics surrounding internal control assessment in information systems audit and assurance domains。Journal of information systems，14，97-116。  new window
10.馬君梅、馬嘉應、柯柏成(19990600)。我國會計教育產學間之認知差距剖析。會計研究月刊，163，18-24。  延伸查詢new window
11.Bierstaker, James L.、Burnaby, Priscilla、Thibodeau, Jay(2001)。The impact of information technology on the audit process: An assessment of the state of the art and implications for the future。Managerial Auditing Journal，16(3)，159-164。  new window
12.Tan, Hung-Tong、Libby, Robert(1997)。Tacit managerial versus technical knowledge as determinants of audit expertise in the field。Journal of Accounting Research，35(1)，97-113。  new window
13.Nolan, Richard L.(1979)。Managing the Crises in Data Processing。Harvard Business Review，57(2)，115-126。  new window
14.DeAngelo, Linda Elizabeth(1981)。Auditor Size and Audit Quality。Journal of Accounting and Economics，3(3)，183-199。  new window
15.Cooper, R.、Kaplan, R. S.(1998)。The promise and peril-of integrated cost systems。Harvard Business Review，76(4)，109-119。  new window
16.王文英(2008)。從企業策略觀點分析會計人員所須具備的知識與能力。當代會計，9(2)，131-166。new window  延伸查詢new window
17.陳雪如、黃紹彥、郭伃妘(2006)。從會計師事務所高階主管觀點論查核人員之電腦素養。中華管理學報，7(4)，15-28。new window  延伸查詢new window
18.Helms, G. L.(1999)。Top technology concerns for the attest, audit and assurance services functions。IS Audit and Control Journal，11，46-48。  new window
19.American Accountmg Association, Committee on the Future Structure, Content, and Scope of Accounting Education Bedford Report(1986)。Future Accounting Education: Preparing for the Expanding Profession。Issues in Accounting Education，1，168-195。  new window
20.Asare, S. K.、McDaniel, L. S.(1996)。The effect of familiarity with the prepares and task complexity on the effectiveness of the audit review process。The Accounting Review，139-159。  new window
21.Bagranoff, N. A.、Vendrzyk, V. P.(2000)。The changing role of IS audit among the big five US-based accounting firms。Information Systems and Control Journal，5，33-37。  new window
22.Bulkeley, W. M.(2006)。Behind CA's woes Holes in internal controls ; pay scale meant to motivate led to double commissions and new turmoil for firm。Wall Street Journal，8，A3。  new window
23.Christine P Andrews、Judy Wynekoop(2004)。“A Framework for Comparing IS Core Curriculum and IS Requirements for Accounting ”。Journal of Information Systems Education，15(4)，437。  new window
24.Curtis, M.B.、Bedard, Jean C.、Deis, Donald R.(2009)。Auditors' Training and Proficiency in Information Systems: A Research Synthesis。Journal of Information Systems，23(1)，79-96。  new window
25.Davis, Gordon B.、Weber, Ron(1986)。The Impact of Advanced Computer Systems on Controls and Audit Procedures: A Theory and an Empirical Test。Auditing: A Journal of Practice & Theory，5(2)，35-49。  new window
26.Dusenbury, R.、Reimers, J.、Wheeler, S.(2000)。Inherent Risk and Control Assessments: Evidence on the Effect of Pervasive and Specific Risk Factors。Auditing: A Journal of Practice & Theory，19(2)，182-201。  new window
27.Elder, R. J.、Allen, R. D.(2003)。A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions。The Accounting Review，78(4)，983-1002。  new window
28.Greenberg, P. S.(1996)。Using a systems perspective in cost/management accounting to teach learning and thinking skills。Issues in Accounting education，11(2)，297-313。  new window
29.Kruger, H.A.、Steyn, P.J.、Kearney, W.(2002)。Determinants of Internal Audit Efficiency,。South Africa Journal of Business Management，33(3)。  new window
30.International Accounting Education Standards Board(2007)。Information Technology for Professional Accountants。International Education Practice Statement，2。  new window
31.Brazel, Joseph F.、Agoglia, Christopher P.(2007)。“An Examination of Auditor Planning Judgments in a Complex Accounting Information System Environment, ”。Contemporary Accounting Research，Winter。  new window
32.Mazur, Jacek、Revesz, Janos、vella, Brian、Havens, Harry(2005)。Guidelines on Audit Quality。International Journal of Government Auditing，32。  new window
33.Libby, R.、Frederick, D.(1990)。Expertise and the ability to explain audit findings。Journal of Accounting Research，Autumn，348-367。  new window
34.Lilly, R. S.(1997)。Client/server database security。IS Audit and Control Journal，VI，50-51。  new window
35.Larres, Patricia Mccourt、Ballantine, Joan A.、Whitting, Mark(2003)。Evaluating the validity of self-assessment: measuring computer literacy among entry-level undergraduates within accounting degree programmes at two UK universities。Accounting Education，12(2)，97-112。  new window
36.Lovata, Linda M.,(1988)。The Utilization of Generalized Audit Software。Auditing: A Journal of Practice & Theory，8(1)，72-86。  new window
37.Lander, G. H.、Reinstein, A.(1987)。Identifying a common body of Knowledge for management accounting。Issues in Accounting Education，2，264-280。  new window
38.Mao, J. Y.、Lee, J. N.、Deng, C. P.(2008)。Vendors' perspectives on trust and control in offshore information systems。Information and management，45(7)，482-492。  new window
39.Novin, A. M.、Tucker, J. M.(1993)。The composition of 150-hour accounting programs : The public accountants' point of view。Issues in Accounting Education，8，273-291。  new window
40.Novin, A. M.、Fetyko, D. F.、Tucker, J. M(1997)。Perceptions of accounting educators and public accounting practitioners on the composition of 150-hour accounting programs : A comparison。Issues in Accounting Education，12，331-352。  new window
41.Scapens, R.(1998)。SAP: Integrated information systems and the implications for m3BRgtmont accountants。Management Accounting，76(8)，46-48。  new window
42.Seddon, P.(1987)。Computing in the undergraduate accounting curriculum : three distinct goals。British Accounting Review，19(3)，267-276。  new window
43.Tan, H. T.、Kao, A.(1999)。Accountability effects on auditors' performance。Journal of Accounting Research，37 (1)，209-224。  new window
44.Vendrzyk. V. P.、Bagranoff, N. A.(2003)。The evolving role of IS audit: A field study comparing the perceptions of IS and financial auditors。Advances in Accounting，20，141-163。  new window
45.Wright, S.、Wright, A. M.(2002)。Information system assurance for enterprise resource planning systems : Implementation and unique risk considerations。Journal of Information Systems，16(Supplement)，99-113。  new window
46.Weber, Ron(1982)。Audit Trail System Support in Advanced Computer-Based Accounting Systems。The Accounting Review，LVII(2)，311-325。  new window
47.Yang, M-H.、Lin, W. S.、Koo, T. L.(2011)。The impact of computerized internal controls adaptation on operating performance。African Journal of Business Management，5(20)，8204-8214。  new window
會議論文
1.黃文莉(2004)。企業電腦稽核導入模式之探討2004國際資訊管理學術研討會論光碟文集。台北。1-9。  延伸查詢new window
研究報告
1.Janvrin, J. D.、Bierstaker, J.、Lowe, D. J.(2004)。The impact of client information technology on audit procedures。  new window
學位論文
1.顧添利。內部控制電腦化調適對組織營運影響之研究--科技參考框架理論的觀點(博士論文)。輔仁大學。new window  延伸查詢new window
2.楊婷貽(2006)。資訊素養評估指標之研究。  延伸查詢new window
圖書
1.O'Leary, D. E.(2000)。Enterprise Resource Planning Systems: Systems, Life Cycle, Electronic Commerce, and Risk。Cambridge, MA。  new window
2.Hair, J. F. Jr.、Anderson, R. E.、Tatham, R. L.、Tatham, W. C.(1992)。Multivariate Data Analysis。New York：Macmillian Publishing Company。  new window
3.Public Oversight Board(2000)。The Panel on Audit Effectiveness report and recommendations。Stamford, CT：American Institute of Certified Public Accountants。  new window
4.American Institute of Certified Public Accountants(2001)。Statement on Auditing Standards no. 94 : The effect of information technology on the auditor's consideration of internal control in a financial statement audit。The effect of information tecnology on the auditor's consideration of internal control in a financial statement audit。New York。  new window
5.American Institute of Certified Public Accountants(2002)。Understanding entity and its environment and assessing the risks of material misstatement (assessing risks)。New York。  new window
其他
1.Arthur Andersen & Co.，Arthur Young, Coopers，Lybrand, Deloitte Haskins，Sells, Earnst，Whinney, Peat Marwick Main & Co.(1989)。Perspectives on Education: Capabilities for Success in the Accounting Profession，New York, NY。  new window
2.rthur Andersen & Co., Arthur Young, Coopers & Lybrand, Deloitte Haskins & Sells, Earnst & Whinney, Peat Marwick Main & Co.(1989)。Perspectives on Education : Capabilities for Success in the Accounting Profession，New York, NY.。  new window
3.Donadio, J. M.(1992)。An Empirical study of the joint effects of knowledge, intellectual skill, and task structure on the accuracy of auditors' performance of diagnostic audit tasks。  new window
 
 
 
 
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