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題名:經歷、知識、能力和電算化審計判斷的業績:實驗研究
書刊名:中國會計與財務研究
作者:錢玲
作者(外文):Qian, Ling
出版日期:2004
卷期:6:4
頁次:頁94-149
主題關鍵詞:經歷知識能力電算化審計判斷業績ExperienceKnowledgeAbilityEDP auditing judgment performance
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(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:0
  • 點閱點閱:3
期刊論文
1.Bonner, Sarah E.、Walker, Paul L.(1994)。The effects of instruction and experience on the acquisition of auditing knowledge。The Accounting Review,69(1),157-178。  new window
2.Messier, W. F. Jr.(1983)。The Effect of Experience and Firm Type on Materiality/Disclosure Judgments。Journal of Accounting Research,21(2),611-618。  new window
3.Viator, R. E.、Curtis, M. B.(1998)。Computer auditor reliance on automated and non-automated controls as a function of training and experience。Journal of Information Systems,12(1),19-30。  new window
4.傅元略(1998)。提高審計人員計算機審計技能。審計研究,4,21-25。  延伸查詢new window
5.Alderfer, C. P.、Bierman, H.(1970)。Choices with risk: beyond the mean and variance。Journal of business,43(3),341-353。  new window
6.Bedard, J. C.、Biggs, S. F.(1991)。Pattern recognition, hypotheses generation, and auditor performance in an analytical task。The accounting review,66(3),622-642。  new window
7.Biggs, S. F.、Messier, W. F.、Hansen, J. V.(1987)。A descriptive analysis of computer audit specialist's decision-making behavior in advanced computer environments。Auditing,6(2),1-21。  new window
8.Birnberg, J. G.、Nath, R.(1968)。Laboratory experimentation in accounting research。The accounting review,43(1),38-45。  new window
9.Einhorn, H. J.、Hogarth, R. M.(1981)。Rationality and the sanctity of competence。The behavioral and brain sciences,4,334-335。  new window
10.Marchant, G.(1990)。Discussion of determinants of audit expertise。Journal of accounting research,28,S21-S28。  new window
11.Waller, W. S.、Felix, W. L.(1984)。The auditor and learning from experience: some conjectures。Accounting, organizations and society,9,383-406。  new window
12.Wetherick, N. E.(1967)。Structure and content in concept attainment: effects of varying problem content。British journal of psychology,58(3/4),223-226。  new window
13.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
14.Ashton, R. H.、Kramer, S. L.(1980)。Students as surrogates in behavioral accounting research: Some evidence。Journal of Accounting Research,18(1),1-15。  new window
15.Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review,65(1),72-92。  new window
16.Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-28。  new window
17.Bonner, S. E.、Pennington, N.(1991)。Cognitive processes and knowledge as determinants of auditor expertise。Journal of Accounting Literature,10(1),1-50。  new window
18.Frederick, D.(1991)。Auditors' Representation and Retrieval of Internal Control Knowledge。The Accounting Review,66(2),240-258。  new window
19.Hamilton, R. E.、Wright, W. F.(1982)。Internal control judgments and effects of experience: Replications and extensions。Journal of Accounting Research,20(2),756-765。  new window
20.Libby, R.、Frederick, D. M.(1990)。Experience and the ability to explain audit findings。Journal of Accounting Research,28(2),348-367。  new window
21.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
22.Weber, R.(1980)。Some characteristics of the free recall of computer controls by EDP auditors。Journal of accounting research,18,214-231。  new window
23.Dechow, Patricia M.(1994)。Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals。Journal of Accounting and Economics,18(1),3-42。  new window
24.Libby, R.、Luft, J. L.(199307)。Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment。Accounting, Organizations and Society,18(5),425-450。  new window
25.Ashton, A. H.(199104)。Experience and error frequency Knowledge as potential determinants of audit expertise。The Accounting Review,66,218-239。  new window
26.Frederick, D. M.、Libby, R.(1986)。Expertise and auditors' judgments of conjunctive events。Journal of Accounting Research,24(2),270-290。  new window
27.Tan, Hun-Tong、Libby, R.(1994)。Modeling the determinants of audit expertise。Accounting, Organizations and Society,19(8),701-716。  new window
會議論文
1.Simon, Herbert A.、Chase, William G.(1973)。The Mind's Eye in Chess。The Eighth Annual Carnegie Psychology Symposium。New York:Academic Press。215-281。  new window
圖書
1.陳婉玲(1990)。計算機審計。北京:中國財政經濟出版社。  延伸查詢new window
2.胡克瑾(2002)。IT審計。北京:電子工業出版社。  延伸查詢new window
3.金光華(2002)。計算機審計實務。北京:中國時代經濟出版社。  延伸查詢new window
4.秦榮生(2002)。面向21世紀會計後續教育問題研究。北京:經濟科學出版社。  延伸查詢new window
5.肖澤忠(1990)。計算機審計。北京:中國商業出版社。  延伸查詢new window
6.約翰.D.布蘭思福特、安.L.布朗、羅德尼.R.科金、程可拉、孫亞玲、王旭卿(2002)。人是如何學習的--大腦、心理、經驗及學校。上海:華東師範大學出版社。  延伸查詢new window
7.莊明來(2001)。會計電算化研究。北京:中國金融出版社。  延伸查詢new window
8.張繼勳(2002)。審計判斷研究。大連:東北財經大學出版社。  延伸查詢new window
9.皮連生(1997)。學與教的心理學。上海:華東師範大學出版社。  延伸查詢new window
10.Campbell, D. T.、Stanley, J. C.(1963)。Experimental and quasi-experimental designs for research。Boston:Houghton Mifflin。  new window
11.Solomon, I.、Shields, M. D.(1995)。Judgment and decision-making research in accounting and auditing。Cambridge:Cambridge University Press。  new window
圖書論文
1.Fromkin, H. L.、Streufert, S.(1976)。Laboratory Experimentation。Handbook of industrial and organizational psychology。Chicago:Rand McNally。  new window
2.Libby, R.(1983)。Determinants of performance in accounting decisions。Accounting Research convocation。Tuscaloosa, AL:University of Alabama。  new window
3.Libby, R.(1995)。The Role of Knowledge and Memory in Audit Judgment。Judgment and Decision Making Research in Accounting and Auditing。Cambridge University Press。  new window
 
 
 
 
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