:::

詳目顯示

回上一頁
題名:審計專業懷疑與個案教學
書刊名:管理評論
作者:周玲臺
出版日期:2019
卷期:38:1
頁次:頁1-10
主題關鍵詞:專業懷疑個案教學與寫作影響力教學
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(1) 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:1
  • 共同引用共同引用:1
  • 點閱點閱:8
專業懷疑是審計專業之主要基石,其不僅是列入教科書與公報中之抽象理論概念,更是需要融入審計人員專業思考、查核規劃、執行程序與評估判斷中之實際作為,重要性無庸置疑。故審計教師之教學目標不僅要滿足觀念、知識的傳授與考試準備,更應包含培育學生養成專業懷疑能力,此種影響學生專業與決策行為之教學方法,可稱作影響力教學(Personal Impact Teaching),而「個案教學與寫作」正是一種能影響學生個人之重要教學方法。本文首先說明作者參與個案教學與寫作的各階段心得,接著以審計專業懷疑為例說明一般課堂講授的內容,與個案教學可能誘發的學生反應有何不同。並選擇十餘個與審計專業懷疑或會計財務相關的中英文教學個案,分為四項主題加以介紹,以降低有意嘗試個案教學者的蒐尋或摸索。
期刊論文
1.Carcello, Joseph V.、Neal, Terry L.(2000)。Audit committee composition and auditor reporting。The Accounting Review,75(4),453-467。  new window
2.周玲臺、張謙恆(20100300)。安侯建業--全球化下之管理變革。產業與管理論壇,12(1),80+82-91。new window  延伸查詢new window
3.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
4.Nelson, Mark W.(2009)。A model and literature review of professional skepticism in auditing。Auditing: A Journal of Practice & Theory,28(2),1-34。  new window
5.周玲臺、張文瀞、張謙恆(20120300)。會計師查核報告與訊碟。中山管理評論,20(1下),309-326。new window  延伸查詢new window
6.Choo, Freddie、Trotman, Ken Tan(2000)。Instruction, Skepticism, And Accounting Students' Ability to Detect Frauds in Auditing。Journal of the Academy of Business Education,1(3),72-87。  new window
7.Choo, Freddie、Trotman, Ken Tan(1991)。The Relationship between Knowledge Structure and Judgments for Experiences and Inexperienced Auditors。The Accounting Review,66(3),464-485。  new window
8.Hurtt, R. Kathy、Brown-Liburd, Helen、Earley, Christine E.、Krishnamoorthy, Ganesh(2013)。Research on Auditor Professional Skepticism: Literature Synthesis and Opportunities for Future Research。Auditing,32(Supplement 1),45-97。  new window
9.McMillan, Jeffrey J.、White, Richard A.(1993)。Auditors' Belief Revisions and Evidence Search: The Effect of Hypothesis Frame, Confirmation and Professional Skepticism。The Accounting Review,68(3),443-465。  new window
10.Turner, Cynthia W.(2001)。Accountability Demands and the Auditor's Evidence Search Strategy: The Influence of Reviewer Preferences and the Nature of the Response (Belief vs. Action)。Journal of Accounting Research,39(3),683-706。  new window
圖書
1.Arens, Alvin A.、Elder, Randal J.、Beasley, Mark S.、Hogan, Chris E.(2017)。Auditing and Assurance Services: An Integrated Approach。New York:Pearson Education。  new window
其他
1.周行一,周玲臺,梁嘉紋,詹凌菁(2013)。IFRS:緯創資通的轉型引擎,政大商管個案中心。,https://cbcc.nccu.edu.tw/product/view/02-GC-01,(02-GC-01)。  延伸查詢new window
2.周玲臺,張嘉麟,盧柏廷,劉皓雲(2018)。中華航空公司碳管理與相關資訊揭露,政大商管個案中心。,https://cbcc.nccu.edu.tw/product/view/04-GC-01。  延伸查詢new window
3.周玲臺,陳品如,王金來。群聯電子的公司治理與關係人交易,政大商管個案中心。  延伸查詢new window
4.周玲臺,邱献良(2018)。PwC Aura:資誠電子查核支援系統,政大商管個案中心。,https://cbcc.nccu.edu.tw/product/view/07-GC-02。  延伸查詢new window
5.Healy, Paul M.(2005)。Financial Reporting Problems at Molex, Inc.,Harvard Business School。,https://hbr.org/product/financial-reporting-problems-at-molex-inc-a/105082-PDF-ENG,(No.105082)。  new window
6.Franzel, Jeanette M.(20130805)。Auditor Objectivity and Skepticism: What's Next?,https://pcaobus.org/News/Speech/Pages/08052013_AAA.aspx。  new window
7.Kaplan, Robert S.,Kiron, David(2004)。Accounting Fraud at WorldCom,Harvard Business School。,https://hbr.org/product/accounting-fraud-at-worldcom/104071-PDF-ENG,(No.104071)。  new window
8.Lanfranconi, Claude P.,Bong, Karen(2003)。Enron Corporation,Ivey。,https://www.iveycases.com/ProductView.aspx?id=31628,(No.9B03B001)。  new window
9.Sharp, David J.,Chou, Lynette,Chiu, Hsien-Lian(2010)。Acer Incorporated: Core Management Principles,Ivey。,https://www.iveycases.com/ProductView.aspx?id=43875,(No.9B10N034)。  new window
10.McCoy, Bowen H.(1997)。Parable of the Sadhu,Harvard Business School。,https://hbr.org/product/parable-of-the-sadhu-hbr-classic/97307-PDF-ENG,(No.97307)。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE