臺灣博碩士論文加值系統

國內外經常發生一連串企業財務報告的重大醜聞，使投資大眾對企業所提供財務報導之資訊品質，嚴重缺乏信心。由於這些財務報告醜聞，再度凸顯了會計資訊品質的重要性。過去研究發現，此種種層出不窮事件發生之根本原因，在於經獨立審計人員查核後的財務報告仍存有潛在之風險。
雖然各界極力推動公司治理制度與提高資訊揭露透明度，藉以保護廣大投資人的權益，但若能同時進一步瞭解不同利害關係人對會計資訊品質認知差異及其原因、影響，正視差異問題，避免認知差異帶來的負面影響，則將有助於提高會計資訊品質，保障投資人知的權利。因此，本研究利用修正式德爾菲法及專家訪談探討企業財會主管、會計師及銀行授信主管對會計資訊品質的認知差異、原因及其影響，進而提出包含不同利害關係人觀點的會計資訊品質模型建議。
本研究結果彙總如下：
企業財會主管及銀行授信主管最重視「中立性」；會計師則最重視「完整性」。企業財會主管在品質特性「預測價值」、「忠實表達」、「回饋價值」及「可瞭解性」與銀行授信主管有顯著重要性認知差異；企業財會主管與會計師則在品質特性「可驗證性」、「回饋價值」及「完整性」產生重要性認知差異。另外，銀行授信主管與會計師是對品質特性「預測價值」、「忠實表達」及「回饋價值」的重要性認知有差異。
本研究並進一步利用個別訪談探索不同人員認知產生差異的原因：會計資訊編製者，認為按照會計準則和會計制度核算已發生的經濟事實、編製財務報告；而審計人員則是按審計準則查核企業財務報告，對其是否允當表示意見；使用者認為企業應提供真實、正確無誤的資訊，經過審計人員查核應可偵察是否舞弊，保證審計品質。三者立場不同，權衡 其需要，依各品質特性的相對重要性取捨，因而產生重要性認知之差異。
不同利害關係人的立場不一樣，重要性的認知差異必然存在，瞭解不同人員對會計資訊品質認知的差異，將有助於避免認知差異所帶來的負面影響。

A Series of major financial scandals have taken place both domestically and overseas and resulted in investors’ loss of confidence in the information quality of business financial statements. Subsequently, these accounting scandals call attention to the importance of accounting information quality. Prior researches have shown that the root cause of these recurring events is that it still exists potential risks in the financial reports which have been reviewed by independent auditors.
Currently, coporate governance and information transparency are widely promoted in order to protect the rights of the investors. If the the causes and the effects underlying perception disparities of different stakeholders on accounting information quality can be further probed and given more attention, the negative effects caused by the disparities would be reduced, the accounting information quality would be enhanced, and the investors’ rights would be well protected. Consequently, the modified Delphi method is adopted and interviews with the experts are conducted to expound the perception disparities demonstrated by enterprise financial supervisors, accountants, and directors of banking evaluation in order to propose a recommanded accounting information quality model based on different stakeholders’ viewpoints.
The research results are compiled as follows:
Enterprise financial supervisors as well as directors of banking evaluation give the greatest importance to ‘neutrality’ while accountants give the greatest importance to ‘completeness’. Enterprise financial supervisors and directors of banking evaluation show significant perception disparities in quality features including ‘predictive value’, ‘representational faithfulness’, ‘feedback value’, and ‘understandability’. Enterprise financial supervisors and accountants show significant perception disparities in quality features including ‘verifiability’, ‘feedback value’ and ‘completeness’. In addition, accounting supervisors, directors of banking evaluation and accountants show significant perception disparities in quality features including ‘predictive value’, ‘representational faithfulness’ and ‘feedback value’.
In this study, individual interviews are conducted to explore the causes of the perception disparities in different stakeholders. Financial statement providers generate the financial reports based on the facts that have taken place in accordance with the accounting standards. On the other hand, independent auditors inspect the enterprise financial reports based on the auditing standards and express their opinions regarding the appropriateness of the financial reports. Information users expect that the enterprises ought to provide true and accurate information, and after the auditors’ inspections, the misconducts should be detected and the auditing quality are assured . As each of the three parties takes a different perspectives, depending on their individual needs and the relative importance of the quality features, the significant perception disparities are then appeared.
Since different stakeholders take different viewpoints, significant perception disparities are inevitable. An insight into the perception disparities of different parties on accounting information quality will help avoid the negative effects that arise from such perception disparities.

中文摘要
英文摘要
謝誌
目錄
表目錄
圖目錄
一 、緒論
1.1 研究背景與動機
1.1.1 研究背景
1.1.2 研究動機
1.1.3 研究重要性
1.2 研究目的與研究問題
1.2.1 研究目的
1.2.2 研究問題
1.3 研究流程與架構
二 、 文獻探討
2.1 會計資訊的利害關係人
2.2 會計資訊品質
2.2.1 資訊品質
2.2.2 會計資訊之定義
2.2.3 會計資訊品質的特性
2.2.4 小結
2.3 資訊品質評價
2.3.1 資訊品質評價方法
2.3.2 差異理論之概念及相關應用
2.3.3 會計資訊品質之研究
2.3.4 小結
2.4 財務報告品質
2.4.1 財務報告的定義與目的
2.4.2 財務報告品質與會計資訊品質之關聯性
2.4.3 財務報告品質評量架構
2.4.4 小結
三 、 研究方法和研究設計
3.1 研究架構
3.1.1 建立本研究的會計資訊品質評量架構雛型
3.2 研究方法
3.2.1 德爾菲法的起源
3.2.2 傳統的德爾菲法與流程
3.2.3 德爾菲法的特質
3.2.4 修正式德爾菲法
3.2.5 深度訪談
3.3 研究設計
3.3.1 參與專家
3.3.2 財務報告品質評量表之設計與調查
四 、 資料分析與討論
4.1 確認財務報告品質評量表初步構面與問項
4.2 彙整預試專家問卷結果及意見
4.3 敘述性問卷結果分析
4.3.1 第一回合認知差異性分析
4.3.2 意見一致性分析與第二回合認知差異性分析
4.3.3 意見一致性分析與第三回合認知差異性分析
4.4 專家訪談
4.4.1 量化及質性資料彙總分析
4.5 小結
五、 結論與建議
5.1 研究結論
5.1.1 不同利害關係人對會計資訊品質重要性認知差異
5.1.2 會計資訊品質評量模型
5.2 實務建議
5.3 未來研究方向
5.4 結語
參考文獻
附錄一
附錄二
表目錄
表1 資訊品質定義
表2 FASB與IASB會計資訊品質特徵之比較
表3 PSP/IQ模型其各構面的定義
表4 PSP/IQ操作模型
表5 以使用者需要觀點下的會計資訊品質的評價標準表
表6 以保護投資者觀點下的會計資訊品質的評價標準
表7 銀行資深授信主管背景與人數資料表
表8 企業資深財會主管背景與人數資料表
表9 會計師背景與人數資料表
表10 財務報告品質評量指標
表11 財務報告品質評量表初稿
表12 會計師與銀行授信主管認知差異分析
表13 企業財會主管與銀行授信主管認知差異分析
表14 會計師與企業財會主管認知差異分析
表15 會計師與銀行授信主管認知差異分析
表16 企業財會主管與銀行授信主管認知差異分析
表17 會計師與企業財會主管認知差異分析
表18 會計師與銀行授信主管認知差異分析
表19 企業財會主管與銀行授信主管認知差異分析
表20 會計師與企業財會主管認知差異分析
表21 會計資訊品質構面重視程度的排序
表22 各組專家對會計資訊品質重要性有較大差異者
表23 PSP/IQ模型
表24 會計資訊品質模型
表25 PSP/IQ操作模型
表26 會計資訊品質評量模型
圖目錄
圖1 本研究步驟流程圖
圖2 會計資訊品質特性
圖3 財務報告的目的
圖4 JONAS & BLANCHER財務報告品質的建議框架圖
圖5 葛家澍和陳守徳的財務報告品質框架圖
圖6 本研究建立的會計資訊品質特性架構雛型
圖7 本研究設計實施流程
圖8 企業財會主管與會計師會計資訊品質認知之差異
圖9 會計師與銀行授信主管會計資訊品質認知之差異
圖10 銀行授信主管與財會主管會計資訊品質認知之差異

中文文獻
王仕圖、吳慧敏，2005，深度訪談與案例演練。載於齊力、林本炫主編，質性研究方法與資料分析。嘉義：南華大學社教所。
丘婉儷，2006，利用修正式德爾菲法建立管理本體論之關係運算子-以主生產排程規劃為例，國立成功大學資訊管理研究所，碩士學士論文。
江向才，何里仁，2002， “公司治理之資訊透明度與經營績效關聯性之實證研究＂， 管理會計，頁1-19。
肖凱，2005， “會計國計化背景下的我國會計信息質量特征研究” ，南京財經大學學報，4期，頁66，5月。
何雨軒，2001，資訊反應在台灣股票市場之實證研究－以台灣證券交易所公告之重大事件為例，國立中央大學企業管理研究所，碩士學位論文。
李合龍，2000，“從企業危機分析會計資訊之可瞭解性對決策的影響＂， 今日會計，頁48。
余雅慧，2004，會計資訊品質與公司特性之實證研究，國立成功大學會計學研究所，碩士學位論文。
林至中，2002，會計資訊有用性與公司監理機制，國立中正大學會計研究所，碩士學位論文。
林品秀，2006，台灣資訊揭露評鑑系統資訊內涵與資訊品質之研究，逢甲大學會計學系，碩士學位論文。
林清揚，2001，如何修正商業會計法以提升商業會計資訊品質，私立中原大學會計學系，碩士學位論文。
林柄滄，2001，“審計為什麼失敗？＂，會計研究月刊，188期，79–86頁。
林柄滄，1999， “遏止會計資訊品質惡化不容輕怠” ，會計研究月刊，第167期。
林柄滄，2002，“從安隆效應談如何確保財務報告品質＂，會計研究月刊，第196期，頁21-27。
林繼耀，2002，資訊公平揭露與終結內線交易─試論美國證券交易法公平揭露規則新制，私立中原大學財經法律學系，碩士學位論文。
幸世間審定、李宗黎、林蕙真，1999，審計新論，台北：証業出版。
孟憲慧，2007， “如何提高會計資訊品質” ，現代商業財會研究，頁45。
周玲臺、張錫惠與張文瀞，1998，“以德爾菲法及層級分析法運用於
設立科技研發機構之績效指標權數制度＂，政府會計改進與發展研討
會，台北：國立政治大學會計系主辦。
施金妹，2005， ERP系統之資料品質對企業經營績效影響之實證研究─以財會主管資料消費者角度為例，國立中正大學會計與資訊技研究所，碩士學位論文。
時軍，2007， “會計信息質量特徵問題探微” ，中國財會月刊，頁15-17。
絲文銘，1995，股票市場過度反應與風險變化關係之探討，國立台灣大學財務金融學研究所，碩士學位論文。
高蘭芬，2002，董監事股權質押之代理問題對會計資訊與公司績效之影響，國立成功大學會計學研究所，博士論文。
徐正屏，2002，員工對民營後人力資源管理制度知覺與組織承諾關係之研究－以中華電信南區分公司為例，國立中山大學人力資源管理研究所，碩士學位論文。
徐文遠，1996，老人運輸問題之研究，國立成功大學交通管理學研究所，碩士學士論文。
徐仁傑，2002，台灣機械工業未來發展方向之研究-德爾菲預測法之應用，國立政治大學企業管理研究所，碩士學士論文。
郭意昇，2006，企業經營失敗原因之探討以台灣中小型製造業為例，國立中正大學企業管理研究所，碩士學士論文。
張瑞當、方俊儒，2006，“資訊揭露評鑑系統對企業盈餘管理行為之影響＂，會計評論，第42期，頁1– 22。
陳冠宙、陳育成、陳雪如，2005，“影響上市公司網站資訊透明度因子之實證＂，會計與公司治理，第二卷，第一期，頁33-59。
陳瑞斌、許崇源、翁慈青，2007， “公司治理架構與財務報告透明度之關聯性研究＂，中華管理評論國際學報，第10卷，1期 ， Vol. 10, No. 1，頁2。
陳慶隆、武季蔚、陳育成，2007，“會計師—審計客戶間相對協商力
與審計意見之關係＂，輔仁管理評論，第十四卷，第一期，頁85-126。
陳振遠等，2005， “應用Ohlson 會計評價模型探究公司治理之價值攸關性—以台灣上市公司電子業為例” ，臺大管理論叢，第15卷，第2期，頁124。
湯治亞，2006，會計師對財務報表不實的法律責任，東吳大學法律學系碩士在職專班法律專業組，碩士學位論文。
曹常鴻，“會計師角色功能對管理當局財務預測影響之研究－以台灣初次上市公司為例＂，吳鳳學報，12期。
許永聲，2005，會計制度權責基礎差異與財務報表資訊品質：國計間比較，國立政治大學會計研究所，博士論文。
許忠治，1988，會計資訊在證券投資決策之有用性研究，私立東吳大學會計研究所，碩士論文。
許崇源，2001，“我國非營利組織責任及透明度提升之研究-德爾菲法之應用＂，中山管理評論，第九卷，第四期，頁540-566。
許皎慧，1998，我國財務報表使用者、編製者即審計人員對重要性判斷行為之比較研究-以揭露判斷為例，國立政治大學會計研究所，碩士論文。
許雅琪，2003，營業外損益動因分析之研究，國立彰化師範大學會計學系，碩士學士論文。
鄭丁旺，2001，中級會計學(上冊)，第七版，台北：宜增文具印刷品行。
鄭丁旺，2003，中級會計，八版，台北著者發行。
鄭丁旺，2002，“談財務資訊之透明化＂，會計研究月刊，第200期，頁12-13。
楊朝旭，2003， “會計盈餘及時性對公司治理結構之影響－以台灣上市公司為例＂，當代會計，頁1-28。
黃俊英，1999，企業研究法，東華出版社，台北。
黃婷瑜，2002，會計資訊與股價關聯性研究－成長型與價值型公司之比較，淡江大學會計研究所，未出版碩士論文。
熊士愛，1994，財務預測實用性之研究，政治大學會計學研究所，碩士學士論文。
童琇曲，2005，盈餘組成份子預測數字之可靠性與攸關性探討，私立淡江大學會計研究所未出版，碩士論文。
程心瑤、蔡宜芬，2006，“分析師預測與管理當局預測對於企業評價之相對有用性：發佈時機與先後順序＂，會計評論，第42 期，頁81 - 107。
葛家澍和陳守徳，2001， “財務報告質量評估探討的探討＂，Shina Academic Jourrnal Electronic Publishing House.
葉召娥，2000，查帳報告功能與投資等相關性之研究，國立中山大學企業管理研究所，碩士學位論文。
葉銀華，2002， “如從台灣上市公司網站資訊揭露看透明度” ，會計研究月刊，200期，頁70-77。
葉銀華、李存修、柯承恩，2002， “公司治理與評等系統＂，商智文化。
葉銀華、柯承恩和李德冠，2002，“公司監理機制對於關係人交易的影響＂，2002年台灣財務學術研討會，台灣財務金融學會。
葉銀華、邱顯比、何憲章, 1997，＂利益輸送代理問題與股權結構之理論與實證研究＂，中國財務學刊，第4卷，第4期，頁47-73。
廖文鳳，2004，公司治理與財務資訊品質之研究，逢甲大學會計與財稅研究所，碩士學位論文。
廖宜鋒，2006，盈餘管理工具替代效果之實證研究：以折舊方法選擇及裁決性應計項目為例，逢甲大學會計學系碩士班，碩士學位論文
廖仲協，1992，強制性財務預測、盈餘操縱與盈餘管理關係之研究，國
立政治大學會計研究所未出版，碩士論文。
廖秀梅，廖益興，2002，“會計師更換時機對年報揭露時效及資本市場之影響＂，當代會計，第3 卷，第2 期，頁211-230。
蔡其勳，2006，從會計師資訊的角度構建企業財務危機預警模型，靜宜大學企業管理研究所，碩士學位論文。
薛明玲，2001，“會計師看公司營運績效評估＂，會計研究月刊，第191期，頁101-104。
劉博文，1996，盈餘品質分析法：台灣股票市場之驗證，國立政治大學財務管理學系，碩士學位論文
劉若蘭，2006，內部人股票交易與會計資訊品質關聯性之研究，國立成功大學會計學研究所，博士論文。
劉淑娟，2005，應用差異理論探討資訊系統使用者滿意度之研究-以中正大學會計資訊系統為例，國立中正大學會計與資訊科技研究所，碩士學士論文。
戴久永，1987，品質管理，三民書局，台北。
謝文清，2007，會計資訊與審計知識之品質要求對組織績效研究，國立台北科技大學，碩士學位論文。
蘇俊和，2002，貝氏網路的建構與學習機制之研究--以航太產業績效管理為例，東海大學工業工程與經營資訊研究所，碩士學位論文。
蘇英婷，2007，分析美國財務報表舞弊之特性與博達案之共通性研究，東吳大學會計學系，碩士學位論文。
鍾倫納，1996，應用社會科學研究法，臺灣商務印書館，台北。
英文文獻
Amir, E and B. Lev, 1996, “Value-relevance of nonfinancial information: The
wireless communications industry” , Journal of Accounting and Economics 22 , pp.3-30.
Babbie, E, 1998, “The Practice of Social Research (8 th Edition) ” , Belmont, CA: Wadsworth Publishing Com.
Ballou, D. P. and H. L. Pazer, 1985, “Modeling Data and Process Quality in Multi-input, Multi-output Information Systems” , Management Science, pp.150-162.
Ball, R. and P. Brown, 1968, “An empirical evaluation of accounting income numbers” , Journal of Accounting Research (Autumn) , pp.159-178.
Barry, C. B., and S. J. Brown, 1984, “ Differential information and the small firm effect” , Journal of Financial Economics 13 (2) , pp.283-295.
Barry, C. B., and S. J. Brown, 1985, “Differential information and security market equilibrium” , Journal of Financial and Quantitative Analysis 20 , pp.407-422.
Barry, C. B., and S. J. Brown, 1986, “Limited information as a source of risk” , The Journal of Portfolio Management 12, pp.66-72.
Beaver, W. , 1968, “ The information content of annual earnings announcements” , Journal of Accounting Research (supplement) , pp.67-92.
Bell, W, “Foundations of futures studies: History, Purposes, and Knowledge”，陳國華等合譯，未來學導論：歷史、目的與知識，學富，台北。
Bernard Raffournier , 1995,“The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies. ” , The European Accounting Review, pp.261-280.
Bradshaw, M., S. Richardson, and R. Sloan, 2001, “Do analysts and auditors use information in accruals? ”Journal of Accounting Research, Vol. 39, No. 1, pp. 45-74.
Brown, K.D., W.V. Harlow and S.M. Tinic, 1988,“Risk, Aversion, Uncertain
Information, and Market Efficiency, ”Journal of Financial Economics 22, pp.355-385.
Bushman, R. and A. Smith, 2001, “Financial accounting information and corporate governance” , Journal of Accounting and Economics, pp.237-333.
Cox D. R. and Peterson D. R., 1994,“Stock returns following large one-day declines : evidence on short-term reversals and longer-term performance,”Journal of Finance, pp.255-267.
Craswell, A. T. and S. L. Taylor ,1992,“ Discretionary disclosure of reserves by oil and gas companies: An economic analysis” ,Journal of Business Finance and Accounting 19, pp 295-308.
Craswell, A., Francis, J. R. and Taylor, S. L. , 1995,“Auditor Brand Name Reputation and Industry Specializations,”Journal of Accounting and Economics, (20), pp.297-322.
Dalkey, N. and O. Helmer, 1993, “An experimental application of the Delphi method to the use of experts” , Management Science, p. 458.
DeAngelo, L.E. , 1981, “Auditor Independence, Low Balling, and Disclosure Regulation” , Journal of Accounting and Economics, 3, pp.113-127.
DeAngelo, L.E. , 1981, “Auditor Size and Audit Quality” , Journal of Accounting and Economics, 3, pp.183-199.
De Bondt, W. F. M., and R. H. Thaler, 1985, “ Does the Stock Market Overreact? ” Journal of Finance , pp. 795-805.
Deegan, C., and M. Rankin, 1996, “ Do Australian companies report environmental news objectively? An analysis of environmental disclosures
by firms prosecuted successfully by the environmental protection authority” , Accounting, Auditing and Accountability Journal , pp.50-67.
DeLone, W. H. and E. R. McLean, 1992, “Information systems success: the quest for the dependent variable” , Information Systems Research, pp.60-95.
DeLone, W. H. and E. R. McLean, 2003, “The DeLone and McLean Model of Information Systems Success: A Ten-Year Update” , Journal of Management Information Systems, pp.9-30.
Dye, R. A. , 1990, “ Mandatory versus voluntary disclosures: The cases of financial and real externalities” , The Accounting Review 65, pp. 1-24.
Easton, P. D. and T. S. Harris, 1991, “Earnings as an Explanatory Variables for Returns” , Journal of Accounting Research, pp.19-36.
Elliott, Robert K., and Jacobson, Peter D. , 1994, “Costs and Benefits of Business Information Disclosure”, Accounting Horizons , pp. 80-96.
Evans; J.R. and W.M. Lindsay, 1999 ,“The management & control of quality” , International Thomson Publishing, pp. 485-495.
Feltham, G., and J. Ohlson, 1999 , “Valuation and clean surplus accounting for operatingand financial activities” , Contemporary Accounting Research , pp. 689-731.
Foster, R. N. , 1986 , “ Assessing Technological Threats. Research Management”.
Francis, J. R., E. L. Maydew, and H. C. Sparks , 1999）, “The Role of Big 6 Auditors in the Credible Reporting of Accruals” , Auditing：A Journal of Practice and Theory, Vol.18, pp.17-34.
Fried, D., & Schiff, A. , 1981 , “CPA Switches and Associated Market Reactions” ,Accounting Review, 56(2), pp.326-341
Goodhue, Dale L. , 1998 , “Development and Measurement Validity of a Task-Technology Fit Instrument for User” , Decision Science, pp. 105-138.
Green B., M. Jones, D. Hughes, and A. Williams, 1999 , “Applying the Delphi technique in a study of GPs’ information requirements” , Health and Social Care in the Community, vol. 7,no. 3, pp. 198-205.
Gregory J. Jonas and Jeannot Blanche, 2000 , “Assessing Quality of FinanciaiReporting” , American Accounting Association Accounting Horizons, pp.353-363.
Han, J. C. Y., and J. J. Wild, 1991, “ Stock price behavior associated with managers’earnings and revenue forecasts” , Journal of Accounting Research 29(1) , pp. 79-95.
Healy, P. M., and Palepu, K. G. , 1993 , “The Effects of Firms’ Financial Disclosure Strategies on Stock Prices” , Accounting Horizons, pp.1-11.
Hirst, D., and P. Hopkins, 1998, “Comprehensive income reporting and analysts'' valuation judgments” , Journal of Accounting Research , pp 47-75.
Hossain, M., Perera, M. H. B. & Rahman, A. R. , 1995, “Voluntary
disclosure in the annual reports of New Zealand companies” , Journal of International Financial Management and Accounting, pp. 69-87.
Huang, K.,Lee, Y., and Wang, R., 1999 , “Quality Information and Knowledge” , Prentice Hall, Upper Saddle River, N.J..
Hughes,P. , 1986 , “Signalling by direct disclosure under asymmertric information” ,Journal of accounting and Economics 8，pp.119-42.
Jaggi, B. , 1978, “ A note on information content of corporate annual earnings forecasts” , The Accounting Review. Sarasota 53(4) ，pp. 961-967
Jang, Y., A. T. Ishii, and R. Y. Wang, 1995 , “A Qualitative Approach to Automatic Data Quality Judgment” , Journal of Organizational Computing, pp. 101-121.
Jason, J. M., 1988, “Data Quality: The chilles Heel of End-User Computing” , Omega Int. J. of Mgmt Sci., pp. 491-502.
Jiang et al. , 2003, “Closing the User and Provider Service Quality Gap” , communications of the ACM, Vol. 46, No. 2, pp.72-76.
Johnson, S. A.,H. E., Ryan and Y. S., Tian, 2006, “Managerial Incentives and Corporate Fraud: The Sources of Incentive Matter” , Working Paper Univerity of Zurich,.
M. Jarke, Y. Vassiliou, 1997, “Data warehouse quality: a review of the DWQ project” , Proceedings of the Conference onInformation Quality, Cambridge, MA, pp. 299–313.
Katzell,R.A, 1964, “Personal Values, job satisfaction, and job behavior ” , In Borow H.(ed.),Man in a World at Work, Houghton, Mifflin, Boston.
Kothari, S.P., 2001, “Capital markets research in accounting” , Journal of Accounting and Economics 31, pp.105-231.
Kozak M, 1986, “Point mutations define a sequence flanking the AUG initiator condon the modulates translation by eukaryotic ribosomes” , Cell 44.
Krathwohl, D.R. , 1993, “Methods of educational and social science reseach:An integrated approach” , New York, Longman Publishing Group.
Lee, P., Taylor, S.J., and Taylor, S.L., 2001, “Auditor conservastim and audit
quality :Evidence from Australian IPO earnings forecasts” , Working paper, University of Technology， Sydney.
Levitt Arthur, 1998, “The numbers game”, Speech to the NYU Center for Law and Business, New York, NY, September 18.
Levitt Arthur, 1998, “The Importance of High Quality Standards Accounting Horizons”.
Levitt Arthur, 1999, “Quality information: The lifeblood of our markets”, Speech to The Economic Club of New York, New York, NY, October 18.
Levitt Arthur, 2000, Speech before the Conference on the Rise and Effectiveness of New Corporate Governance Standards, New York, NY, December 12.
Lev, B. and P. Zarowin, 1999, “The boundaries of financial reporting and how to extend them ” , Journal of Accounting Research 37, pp.353-385.
Lev, B., and Penman , S. , “Voluntary Forecast Disclosure, Non-disclosure, and Stock Prices ” , Journal of Accounting Research, Vol. 28,pp.49-76.
Lev, B. & R. Thiagarajan , 1993, “Fundamental Information Analysis ” , Journal of Accounting Research, pp.190-215.
59.Locke, E. A., 1969, “What is Job Satisfaction?”, Organizational Behavior and Human Performance, Vol. 4, pp.309-336.
60.Locke, E. A., 1976, “What is Job Satisfaction?”, The Nature and Causes of Job Satisfaction In M.D. Dunnette (Ed.), Handbook of industrial and organizational psychology, Chicago: Rand-McNally,pp.1297-1349.
Lawler E. E., 1973, Motivation in work organization, California：Brooks/ Cole, p 86.
62.Lofquist, L., & Dawis, 1969, “ Adjustment to work. New York”, Appleton- Cntury-Crofts.
Linstone, H.A., & Turoff. , 1975, “The Delphi method:Techniques and applications”, Reading, MA：Addison-Wesley, pp.3-12.
Linstone H.A., and M. Turoff, 2002, “ The Delphi Method: Techniques and Applications”, Olaf Helmer Press.
Lindberg, D. L. and D. F., Beck (2002), “CPAs’ Perceptions of Auditor Independence: An Analysis of Views Before and After the Collapse ofEnron.” Working Paper, Mississippi College , University of Mississippiand Delta State University.
Maines, A., and L. McDaniel , 2000, “Effects of comprehensive –income characteristics on nonprofessional investors'' judgments: The role of financial-statement presentation format”, The Accounting Review , pp 179-207.
McConomy, B, 1998,. “ Bias and accuracy of management earnings forecast: An evaluation of the impact of auditing”, Contemporary Accounting Research 15，pp.167-195.
McGrath, S., A. Siegel, T. W. Dunfee, A. S. Glazer and H. R. Jaenicke , 2001, “A Framework for Auditor Independence”, Journal of Accounting, pp.39-42
McKenna H.P. , 1994, “The Delphi technique: a worthwhile research approach for nursing , Journal of Advances Nursing, vol. 19, pp. 1221-1225.
Miller, Holmes, 1996, “The Multiple Dimesions of Information Quality”, Information Systems Management, pp.79-82, Boston.
Murry J.W., and J.O. Hammons, 1995, “Delphi: A versatile methodology for conducting qualitative research” , The Review of Higher Education, vol. 18, no. 4, pp. 423-436..
Negash, S., T. Ryan and M. Igbaria, 2003, “Quality and Effectiveness inWeb-based Customer Support System”, Information and Management, pp.757-768.
Ohlson, J. A. Earnings, 1995, “Book Value and Dividends in Equity Valuation”, Contemporary Accounting Research, pp.661-667.
Oman, R. C. and T. B. Ayer, 1988, “Improving Data Quality” , Journal of Systems Management, pp.31-35.
Organization for Economic Co-operation and Development. (1999).OECD principles of corporate governance.
Orr, K., 1998, “Data quality and systems theory” , Communications of the ACM, pp.66-71.
Paredes, 2003, “Blind by the Light: Information Overload and Its Consequences for Securities Regulation, working paper” , School of Law, Washington University.
78.Peterson, R, 1994, “A meta-analysis of crorbach’s coefficient” , Journal of Consumer Research, pp 381-391.
Porter, L. W., 1961, “A Study of Perceived Need Satisfactions in Bottom and Middle Management Jobs” , Journal of Applied Psychology, Vol. 45, No. 1, pp.1-10.
Rice, R. W., McFarlin, D. B., and Bennett, D. E., 1989, “Standards of Comparison and Job Satisfaction” , Journal of Applied Psychology, Vol. 74, No. 4, pp.591-598.
Richard Y.Wang & Diane M. Strong, 1996, “What Data Quality Means to Data Consumers” , Journal of Management Information Systems, pp.5-34.
Robert G.Eccles & Sarah C.Mavrinac, 1995, “Improving the Corporate Disclosure Process” ,Sloan management Review 36 pp.11-25。
Sargent, P., 1992, “Data Quality in Materials Information Systems” , Computer-Aided Design, pp.477-490.
Scheibe, M., Skutsch, M., & Schofer, J. , 1995, “ Evaluation: Delphi methodology’, In H. Linstone & M. Turoff (Eds), The Delphi Method. Reading, MA: Addison-Wesley
Sonda M.Chtourou, Jean Bedard, and Lucie Courteau, 2001, “Corporate Governance and Earning Management” , N.B.E.R. Working Paper.
Soo Young Rieh, 2002, “Judgment of information quality and cognitive authority in the Web ” , Journal of the American Society for Information Science and Technology, pp.145-161.
Smith, P. C., Kendall, L. M. and Hulin, C. L, 1969, “ The Measurement of Satisfaction in Work and Retirement” , Rand-McNally, Chicago.
Strong, D. M. and Wang, R.Y., 1996, “Beyond Accuracy:What Data Quality Means to Data Consumers” , Journal of Management Information Systems, Vol. 12, No. 4, pp.5-34.
Strong, D. M., Y. M. Lee, and R. Y. Wang, 1997, “Data Quality in Context” , Communications of the ACM, pp.103-110.
Sumsion T. , 1998, “The Delphi Technique: An Adaptive Research Tool,” British Journal of Occupational Therapy, vol. 61, no. 4, pp. 153-156.
Taylor, R.S., 1986, “Value-added processes in information system” , Norwood, NJ:Ablex Rublishing.
Taylor S.J., and R. Bogdan, 1998, “Introduction to qualitative research methods: a guidebook and resource” , 3rd ed, Wiley Press, New York.
Tayi, G., and T. Ballou, 1998, “Examining data quality” , Communications of the ACM, pp.54-57.
Tesch, D., Jiang, J. J., Klein, G. , 2003, “The Impact of Information System Personnel Skill Discrepancies on Stakeholder Satisfaction” , Decision Sciences, Vol. 34, No. 1, pp.107-129.
Tom Mitton, 2002, “A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis” , Journal of Financial Economics , pp. 215-241.
Trueman, B. , 1986, “Why Do Managers Voluntarily Release Earnings Forecasts? ” , Journal of Accounting and Economics8.
Velury Uma , 1999, “The effect of Institutional Ownership on the Quality of Earnings” , The Ph.D Dissertation, University of South Carolina.
Verrecchia, R. , 1983, “Discretionary disclosure” , Journal of Accounting
and Economics , pp.179-94.
Wang, R. Y., M. P. Reddy, and H. B. Kon, 1995, “Toward quality data: an attribute-based approach” , Decision Support Systems (DSS), pp. 349-372.
Wang, Richard Y., Veda C. Storey, and Christopher P. Firth, 1995, “A Framework for Analysis of Data Quality Research” , IEEE Transactions on Knowledge and Data Engineering, Vol. 7, NO. 4.
Wang, R. Y., and D. M. Strong, 1996, “Beyond Accuracy: What Data Quality Means to Data Consumers” , Journal of Management Information Systems, pp. 5-34.
Wand, Y. and R. Y. Wang, 1996, “Anchoring Data Quality Dimension in Ontological Foundations” , Communication of the ACM, pp.86-95.
Walker A.M., 1994, “A Delphi Study of Research Priorities in the Clinical Practice of physiotherapy” , Physiotherapy, pp.205-207.
Wallace, R. S. O. & Naser, K , 1995, “Firm-specific determinants of the comprehensiveness of mandatory disclosure in the corporate annual reports of firms listed on the Stock Exchange of Hong Kong ” ,Journal of Accounting and Public Policy, pp. 311-368.
Watts, R. L. and J. L. Zimmerman , 1986, “Positive Accounting Theory” , N. J.：Prentice-Hall.
Waymire, G. , 1984, “Additional evidence on the information content of management earnings forecasts” , Journal of Accounting Research 22, pp.703-718.
Weisbach, M, 1988, “Outsider directors and CEO turnover” , Journal of Financial Economics 20, pp.431-460.
Williams P.L., and C. Webb, 1994, “The Delphi technique: a methodological discuss” , Journal of Advances Nursing, , vol. 19, pp. 180-186.
Wang, W. L. , et al., 2002, “AIMQ: a methodology for information quality assessment”Information and Management, pp.33-146.
R. Zmud., 1978, “Concepts, theories and techniques: an empirical investigation of the dimensionality of the concept of information” , Decision Sciences, pp.187-195.
Public Oversight Broad, Panel on Audit Effectiveness, Report and Recommendations(2000),Chap.3,§3.45,86.
U.S Securities and Exchange Commission, Report Pursuant to Section 704 of the Sarbanes-Oxley Act of 2002,2-3.