「重要性」為會計資訊應否提供之分界線。重要性分界線過大或過小皆可能會影響財務報表在經濟決策上的功能，並降低會計資訊的品質。然而，目前會計界尚未訂有明確的處理準則，以指導會計人員和審計人員之重要性決策。因此，會計人員於編製財務報表，審計人員在驗證財務報表是否允當表達時，均須運用

其專業判斷。但是，專業判斷常失之主觀，而影響會計及審計的品質與財務報表的公允性，並使財務報表缺乏一致性、客觀性與可比較性。

因此，本研究擬比較我國財務報表使用者、編製者及審計人員的重要性判斷政策是否相同。若三者的重要性判斷政策有顯著差異，即表示現存的財務報導制度並非最佳的制度。

本研究係以透視模型之觀念佳架構，以財務會計之表達為研究重心，透過實驗設計以達成下列目的：(1) 測試各組受試者之重要性判斷和揭露判斷是否一致? (2) 研究在判斷過程中，各組受試者依賴各變數的程度是否有差異? (3) 比較各組受試者之判斷品質。(4) 評估「經驗」對重要性判斷的影響。

判斷模型的建立是採用變異數分析法，計算ω2 值衡量各變數的解釋能力，並利用相關分析衡量各組受試者之判斷品質及經驗對重要性判斷的影響。

如果會計專業對於影響報表使用者至鉅的重要性判斷無法達到合理的一致性，則財務報表的品質實令人懷疑。我們希望由本研究中探討我國財務報表使用者、編製者和審計人員是否會因其對財務報表不同的看法，而在其重要性判斷上有顯著差異。此外，本研究並探討建立數量化重要性判斷準則之必要性與可行性。

一、中文書籍(依著者筆劃次序排列)
1.何培基著，商用統計學與SAS/PC應用，(台北，長諾資訊圖書公司)。
2. 周文賢，葉佐端合著，多變量統計分析-SAS/STATISTICS 使用方法，(台北，教育部電子計算中心，民國78年11月)。
3. 林清山著，心理與教育統計學，(台北，東華書局，民國79年2月，16版)。
4. 財務會計準則委員會，財務會計準則公報第九號：或有事項及期後事項之處理準則，(台北，財團法人中華民國會計研究發展基金會)。
5. 楊國樞等著，社會及行為科學研究法，(台北，東華書局，民國78年10月，13版)。

二、中文期刊及未出版論文(依著者筆劃次序排列)
1.王雪玲，審計人員對重要性之界定與揭露之研究-我國會計師專業之實証研究，(台北，國立政治大學會計研究所未出版碩士論文，民國75年6月)。
2. 申佩芝，審計人員重要性判斷行為之研究-透視模型之應用，(台北，國立政治大學會計研究所未出版碩士論文，民國77年6月)。
3. 俞洪昭，重要性判斷行為之研究一透視模型之應用(台北，國立政治大學會計研究所未出版碩士論文，民國77年6月)。
4. 陳中?，會計學上重要性原則之研究，(台北，國立政治大學會計研究所未出版碩士論文，民國66年6月)。
5. 陳正待，我國會計師事務所審計人員重要性判斷行為之研究，(台北，國立政治大學會計研究所未出版碩士論文，民國76年6月)。
6. 陳兆宏，變異數分析下的統計值一ω2值的介紹，會計評論第二十二期，(國立政治大學會計研究學會)。
7. 黃秋林，由重要性觀點論會計師專業判斷，(台北，私立東吳大學會計研究所未出版碩士論文，民國76年6月)。

三、英文書籍
1. American Accounting Association, Committee on Accounting Concepts and Standards, Accounting and Reporting Standards for Corporate Financial Statements and Preceding Statements and Supplements (Evanston, ILL:AAA 1957).
2. Ashton, R.H., Human Information Processing in Accounting (Evanston, ILL:AAA 1982).
3. Auditing Standards Board, American Institute of Certified Public Accountants, Statement on Auditing Standards No. 58--Reports on Audited Financial Statements (New York: AICPA 1989)
4. Financial Accounting Standards Board, "Criteria for Determining Materiality ," FASB Discussion Memorandum (Stamford Conn. FASB 1975).
5. Financial Accounting Standards Board, Statement of Financial Accounting Concepts No.2: Qualitative Characteristics of Accounting Information (Stamford Conn. FASB 1980).
6. Grady, P., "Inventory for Generally Accepted Accounting Principles for Business Enterprises," AICPA Accounting Research Study No.7 (New York: AICPA, 1965).
7. Hays, W.L.,Statistics (Holt, Rinehart and Winston,1973).
8. Keen, P., and M. Scott-Morton, Decision Support Systems: An Organizational Perspective (Addison-Wesley, 1978)。
9. Lindman, H.R., Analysis of Variance in Complex Experimental Designs (San Francisco: W.H. Freeman and Company, 1974)
10. Pattillo, J.W., The Concept of Materiality in Financial Reporting (New York: Financial Executive Research Foundation, 1976)

四、英文期刊及未出版論文：
1. Abdel-Khalik, A.R., "On the Efficiency of Subject Surrogation in Accounting Research," The Accounting Review (October 1974), pp. 743-750.
2. Abdolmohammadi, M., and A. Wright, "An Examination of the Effects of Experience and Task Complexity on Audit Judgments," The Accounting Review (January 1987), pp. 1-13.
3. Alpert, B., "Non-Businessmen as Surrogates for Businessmen in Behavioral Experiments," The Journal of Business (April 1967), pp. 203-207.
4. Ashton, A.H., "Does Consensus Imply Accuracy in Accounting Studies of Decision Making? " The Accounting Review (April 1985), pp. 173-185.
5. Ashton, R.H., "The Predictive-Ability Criteria and User Prediction Model," The Accounting Review (October 1974), pp. 719-732.
6. ----, and P. R. Brown, "Descriptive Modeling of Auditors' Internal Control Judgments: Replication and Extension," Journal of Accounting Research (Spring 1980), pp. 269-277.
7. ----, and 5.5. Kramer, "Students as Surrogates in Behavioral Accounting Research: Some Evidence," Journal of Accounting .Research (Spring 1980), pp.1-15.
8. Austin, K.R., R. Strawer, and H. Mixon, "Contingencies and Unasserted Claims: Adequate Answers?," The CPA Journal (September 1985), pp.48-58.
9. Ball p R., and P. Brown, "An Empirical Evaluation of Accounting Income Numbers," Journal of Accounting Research (Autumn 1968), pp. 159-178.
10. Barefield, R.M., "The Effect of Aggregation on Decision Making Success: A Laboratory Study," Jounal of Accounting Research (Autumn 1972), pp. 229-242.
11. Beaver,W.H., "The Information Content of Annual Earnings Announcements," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1968), pp.67-92.
12 ----,P. kettler, and M. Scholes, "The Association Between Market Determined and Accounting Determined Risk," The Accounting Review (October 1970), pp. 654-682.
13. Bernstein, L.A., "The Concept of Materiality," The Accounting Review (January 1967), pp. 86-95.
14. Boatsman. J.R., and J.C. Robertson, "Policy-Capturing on Selected Materiality Judgments," The Accounting Review (April 1974), pp. 342-352.
15. Bonner, S.E., "Experience Effects in Auditing: The Role of Task-Specific knowledge," The Accounting Review (January 1990), pp. 72-92.
16. Butt, J.L., "Frequency Judgments in An Auditing Related Task," Journal of Accounting Research (Autumn 1988), pp. 315-330.
17. Carmichael, D.R., "Discussion of' A Judgment-Based Definition of Materiality'," Journal of Accounting Research ' (Supplement, 1979), pp.136-138.
18. ----, "Materiality Guidelines for Audits of ' Real Estate Companies," The CPA Journal (January 1990), pp. 56-59.
19. Chewning, G., K. Pany., and S. Wheeler, "Auditor Reporting Decisions Involving Accounting Principle Changes: Some Evidence on Materiality Thresholds," Journal of Accounting Research (Spring, 1989), pp. 78-96.
20. Copeland, R.M., A.J. Francia, and R.H. Strawser," Students as Subjects in Behavioral Businees Research," The Accounting Review (April 1973), pp. 365-372.
21. ----, and W. Fredericks, "Extent of Disc1osure," Journal of Accounting Research (Spring 1968), pp. 106-113.
22. Drumming, S.T., "An Examination of Materiality Judgment Policies of Public Accountants," Unpublished Ph.D. Dissertation University of Wisconsin-Madison, 1982.
23. Einhorn, H.J., "Expert Judgment: Some Necessary Conditions and An Example," Journal of Applied Psychology (October 1974), pp. 562-571.
24. Firth, M., "Consensus Views and Judgment Models in Materiality Decision," Accounting Organization and Society 4:4 (1979), pp. 283-295.
25. Frishkoff, P., "An Empirical Investigation of the Concept of Materiality in Accounting," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp. 116-129.
26. Frederick, D., and R. Libby, "Expertise and Auditors Judgments of Conjunctive Events," Journal of Accounting Research (Autumn 1986).
27. Goldberg, L.R., and C.E. Werts, "The Reliability of Clinician's Judgment: A Multitrait-Multimethod Approach," Journal of Consulting Psychology (June 1966), pp. 199-206.
28. Gorry, G., and M. Scott-Morton, "A Framework for Management Information System," Sloan Management Review (Fall 1971), pp . 55-71.
29. Hamilton, R.E., and W.F. Wright, "Internal Control Judgments and Effects of Experience: Replications and Extensions," Journal of Accounting Research (Autumn 1982), pp. 756-765.
30. Hammond, K.R., C.J. Hursch, and F.J. Todd," Analyzing the Components of Clinical Inference," Psychological Review (November 1964), pp. 438-456.
31. Hoffman, P.J., "The Paramorphic Representation of Clinical Judgment," Psychological Bulletin (March 1960), pp. 116-131.
32. Hofstedt, T.R., and G.D. Hughes, "An Experimental study of the Judgment Elements in Disclosure Decision," The Accounting Review (April 1977), pp. 379-395.
33. Holstrum, G.L., and W.F. Messier, Jr., "A Review and Integration of Empirical Research on Materiality," Auditing: A Journal of Practice & Theory (Fall 1982), pp. 45-63.
34. Hursch, C.J., K.R. Hammond, and J.L. Hursch, "Some Methodological Considerations in Multiple Cue Probability Studies," Psychological Review (January. 1964), pp. 42-60.
35. Jennings, M., D.C. Kneer, and P.M. Reckers, "A Source of Insecurity: A Discussion and An Empirical Examination of Standards of Disclosure and Levels of Materiality in Financial Statements," The Journal of Corporation Law (Spring 1985), pp. 637-677.
36. ----, "A Reexamination of the Concept of Materiality: Views of Auditors, Users and Officers of the Court," Auditing: A Journal of Practice & Theory (Spring 1987), pp. 104-115.
37. Krogstad, J .L., R.T. Ettenson, and J. Shanteau,"Context and Experience in Auditors Materiality Judgments, " Auditing: A Journal of Practice & Theory (Fall 1984) , pp. 54-73.
38. Libby, R.,"The Use of Simulated Decision Makers Information Evaluation," The Accounting Review (July 1975), pp. 475-489.
39. ----, "Availability and the Generation of Hypotheses in Analytical Review," Journal of Accounting Research (Autumn 1985), pp. 648-667.
40. ----, and B.L. Lewis, "Human Information Processing Research in Accounting: The State of the Art," Accounting, Organizations and Society, Vol.2, No.3 (1977), pp. 245-268.
41. Messier, W.F. Jr., "An Examination of Expert Judgments in the Materiality / Disclosure Decisions," Unpublished DBA Dissertation, Indiana University, 1979.
42. ----, "An Analysis of Expert Judgment in the Materiality / Disclosure Decision," SE Aids Proceedings, 1981.
43. ----, "The Effects of Experience and Firm Type on Materiality / Disclosure Judgments," Journal of Accounting Research (Autumn 1983), pp. 611-618.
44. Mock, T., "Comparative Values of Information Structures," Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1969), pp. 124-159.
45. Moriarity, S., and F.M. Barron, "Modeling the Materiality Judgments of Audit Partners," Journal of Accounting Research (Autumn 1976), pp. 320-34l.
46. ----,"A Judgment-Based Definition of Materiality," Supplement to Journal of Accounting Research (1979), pp. 114-135.
47. Morris, M.H., and W.O. Nichols, "Consistency Exceptions: Materiality Judgments and Audit Firm Structure," The Accounting Review (April 1988), pp. 237-254.
48. Newmann, F., "The Auditing Standard of Consistency," Supplement to Journal of Accounting Research (1968), pp. 1-17.
49. Rose, J., W. Beaver, S. Becker, and G. Sorter, "Toward an Empirical Measure of Materiality, " Empirical Research in Accounting: Selected Studies, Supplement to Journal of Accounting Research (1970), pp. 138-148.
50. Schultz, J.J. Jr., and P.M. Reckers, "The Impact of Group Processing on Selected Audit Disclosure Decision," Journal of Accounting Research (Autumn 1981), pp. 482-501.
51. Thomas, C.W., and J.L. Krogstad, "Materiality Guidance for Auditors," Journal of Accountancy (February 1979), pp. 74-77.
52. Woolsey, S.M., "Development of Criteria to Guide the Accountant in Judging Materiality," Journal of Accountancy (February 1954a), pp. 167-173.
53. -------, "Judging Materiality in Determing Requirements for Full Disclosure," Journal of Accountancy (December 1954b), pp. 745-750.
54. -------, "Approach to Solving The Materiality Problems," Journal of Accountancy (March 1973), pp. 47-50.
55. ------, "Materiality Study," The Journal of Accountancy (September 1973), pp. 91-96.
56. Wright, A., "The Impact of CPA Firm Size on Auditor Disclosure Preference," The Accounting Review (July 1983), pp. 621-632.
57. Wright, W.F., "Financial Information Processing Models: An Empirical Study," The Accounting Review (July 1977), pp. 676-689.