大数据时代下会计师事务所的应对策略

信息技术的进步推动了大数据时代的到来,随着企业的信息化水平逐步提升,数据呈现绝对数量的急剧增长,这给会计师事务所的工作提出了更高的要求。会计师事务所不再局限于传统的抽样审计和时点审计,全量审计和持续审计成为可能,数据分析服务也将成为事务所业务升级新方向。为了应对大数据时代所带来的挑战和机遇,会计师事务所应加快信息化建设进程来提高审计质量,并不断拓展鉴证服务,延伸产业链条,以满足客户日益增长的需求,实现可持续性发展。     

大数据背景下会计师事务所如何做好审计工作

文章从大数据背景下会计师事务所审计工作面临的挑战开展较为深入的分析,并以此为依据,提出了延伸产业链条,制定长远发展目标;建立大数据审计分析模型,开发审计软件;加快信息化进程,提升对大数据应用能力的有效措施。使会计师事务所在实际的发展过程中,能够紧跟时代的发展脚步,合理地利用大数据优势,有效提高审计能力,促进会计师事务所的可持续发展。     

基于非审计业务下的审计独立性研究

随着我国市场经济改革的不断深化，我国注册会计师行业也将在保证自身健康、有序的发展的前提下，拓展业务，开展非审计服务，将会计师事务所做大做强。独立性是注册会计师行业得以存在和发展的前提，因而，对非审计服务影响审计独立性的研究，对我国会计师事务所发展非审计业务具有重大意义。本文在肯定我国会计师事务所发展非审计业务的必要性的前提下，论述现有问题，并从高层监管、公司治理、事务所与注册会计师自身约束等方面提出建议与警示。     

试论会计师事务所的全面质量管理

有效的规避审计风险,提高审计质量,可以说是会计师事务所全面质量管理得以加强的关键所在,只有会计师事务所的全面质量管理水平不断提高,才能够为会计师事务所健康、稳定及长远的发展提供可靠的保障,进而推动我国市场经济体制的顺利及有序进行。现阶段,我国会计师事务所中仍然有一系列有待解决的问题存在,在很大程度上制约了会计师事务所的正常运转。本文针对我国会计师事务所行业的发展现状,对会计师事务所的全面质量管理进行了深入的探析,希望有助于会计师事务所的可持续发展。     

会计师事务所审计质量研究

市场经济的迅猛发展的同时,却也难以摆脱滞后性、盲目性、自发性等其先天缺陷。市场经济环境的秩序维护,除了依靠宏观经济政策的调控和法律监管之外,也离不开会计师事务所对维护市场经济健康有序发展的重要作用。同西方发达国家相比,我国会计师事务所这一行业还是一个年轻行业,仍然处于不断探索、发展与完善之中。如何提高会计师事务所的审计质量以增加社会公信力,一直都是我国会计师事务所的努力方向和研究热点。基于此,本文立足于会计师事务所,对其审计质量和审计风险展开了相关论述,希望对我国会计师事务所的未来发展略尽绵薄之力。     

基于会计师事务所规模与审计质量的研究

在经济飞速发展的时代,中国企业规模迅速扩大、业务更加复杂,从而增加了对审计的需求。为了实现与企业的同步发展,我国政府也出台了一系列的政策来促进会计师事务所的发展。规模化和专门化发展道路是会计师事务所实现做大做强、走向国际的目标所能够采取的有效持续的竞争战略。本文将在行业专长视角下研究事务所规模与审计质量的关系,探索事务所在我国审计市场未来的发展道路。     

浅析我国注册会计师行业审计失败原因及防范措施

我国注册会计师行业发展迅速,事务所间竞争程度加剧,在促进经济市场同时也导致审计失败的发生。本文从会计师事务所角度出发,归结了审计失败原因:诚信问题、缺乏独立性、事务所内部管理不善、行业恶性竞争,并针对审计失败提出几点防范措施。     

基于盈余管理频率视角的审计质量度量分析

本文以盈余管理频率作为审计质量度量变量,2010年沪市A股上市公司作为总样本,通过直方图法与概率密度函数法考察了并比较了我国"十大"会计师事务所与"非十大"会计师事务所的审计质量。实证研究结果表明:"十大"会计师事务所,相比"非十大"会计师事务所,能够有效减少进行盈余管理的上市公司的数量,"十大"会计师事务所的审计质量更高。     

我国会计师事务所行业专门化现状及分析

行业专门化是指会计师事务所在某种或少数几种行业的审计业务中培育了特殊专长,在这些行业的审计市场上占据了较大的市场份额,以事务所专业知识的优势,为客户提供差异化的服务来吸引客户.国际“四大”无一不是经历行业专门化而发展到今天,我国会计师事务所在发展过程中则忽视了行业专长核心熊力的培养,在日益竞争的审计市场中略显后劲不足.本文拟对我国会计师事务所行业专门化现状进行分析,希望对会计师事务所未来发展提供参考建议.     

会计师事务所新业务拓展现状与创新研究

随着经济的发展和业务量的增强,我国会计师事务所面临着机遇和挑战。传统业务竞争激烈且发展空间有限,拓展业务领域和创新业务各类成为会计师事务所的必然选择。现在各大会计师事务所在积极拓展新业务,如企业秘书服务、农村财务审计、财务总监外包、碳排放审计等。本文在阐述会计师事务所业务拓展与创新现状的基础上,研究会计师事务所业务创新策略,并分析事务所拓展和创新业务的启示。     

企业风险管理中内部审计的应用——基于价值链视角

经济全球化使企业面临瞬息万变的市场环境,风险无处不在,企业风险管理是决定企业生死存亡的关键。我国企业普遍存在风险管理观念淡泊,风险管理水平低下等问题。为提高我国企业风险管理水平,企业应根据内部审计历史演进过程中风险管理职能的加强,从一个全新的视角———价值链入手,分析三种层次的内部审计在企业风险管理中的应用。通过内部审计与风险管理的互动,推动我国企业的风险管理水平的提高,实现我国内部审计的发展。     

New audit partner identification rules may offer opportunities and benefits

From the WorldCom and Enron accounting debacles that triggered the demise of Arthur Andersen to Ernst & Young’s 2013 and 2015 settlements of claims that its audits facilitated massive accounting fraud by financial services firm Lehman Brothers, large-scale financial scandals have led to increasing scrutiny of public auditors. Investors are justifiably eager to ascertain the quality of audits of public companies when making investment decisions. In the U.K., the reputation of the audit partner is recognized as a signal of audit quality, and as such, the names of the lead partners have been disclosed to the public since 2009. The U.S. standard of providing the auditing firm name without identifying the lead partner recently changed to match the U.K. and EU standard after much debate. As of May 2016, the Public Company Accounting Oversight Board has adopted—and the Securities and Exchange Commission has approved—new regulations that will require the public disclosure of the individual audit partner responsible for each public company audit, as well as the identification of any additional accounting firms that contribute to the audit. This article examines the new rules in light of disclosure requirements imposed on other professionals, as well as international auditor disclosure requirements. The accounting profession has generally opposed the new disclosures, but this article suggests opportunities and benefits for the profession as a result of the changes, including the opportunity for audit partners to develop individual reputations for quality and specialization. In addition, this article makes recommendations for business managers, owners, and investors for making the best use of the information the new disclosures will provide.     

The Role of Small Firms in the Technology Development of China

Science & Technology (S&T) is high on the Chinese policy agenda and the country aims at becoming an innovation‐driven economy. Small firms have been important in technology development in other East Asian countries but the situation in Chinese small firms has been far less explored. We examine how much S&T has been accounted for by small firms and how their S&T intensity differs across industries and ownership groups. We also analyse how various firm characteristics differ over size categories and S&T status. This study is based on newly processed micro‐level data provided by the National Bureau of Statistics with information on a large number of S&T indicators for manufacturing firms in China in 2000 and 2004. Our results suggest that the role of small firms in Chinese S&T is similar to that in many other countries. They account for a comparably small share of total S&T and most small firms are not engaged in any S&T. However, those small firms that do engage in S&T tend to be more S&T intensive and have a higher output in terms of patents than larger Chinese S&T firms.     

Joint audits and mutual ties of audit firm networks

There has been a lively debate following the 2007 financial crisis regarding the role of joint audits. Prior research argues that joint audits may improve audit quality because of shared audit efforts. However, empirical evidence has been inconclusive. To gain insight into how Big 4 audit firm imprimaturs have become a source of legitimacy in the audit industry, this article investigates how audit networks drive the audit industry in Saudi Arabia. Based on the application of quantitative and qualitative research methods, we conclude that the Big 4 audit firms have strong mutual ties, but ties with other local and international audit firms are weak. We also find the oligopolistic nature of the Big 4 audit firms and international audit firms. Specifically, Ernst & Young, KPMG, PwC, and PKF are controlling over 68% of the audit market. Interviews with accounting professionals suggest that several benefits of joint audits exist, but certain additional costs are also implicated. Our findings are particularly relevant for regulators and local and international policymakers in rethinking and evaluating the appropriateness of either the mandatory or voluntary nature of joint audits in developing countries.     

Linking market orientation to international market selection and international performance

One key strategic decision in a firm's internationalization process is the international market selection (IMS). IMS must match the firm's own-specific resources and capabilities for optimal performance. This research, drawing on the resource-based view, investigates how a firm's market orientation (MO) resources and capabilities influence the firm's IMS between culturally close and distant markets and how the matching of MO and IMS impacts on its international performance. We hypothesize that market-oriented firms tend to choose culturally distant markets that help them exploit their MO. Firms with a fit between MO and IMS tend to perform better internationally than those without such a fit. Both hypotheses are supported by our database of Chinese manufacturing firms expanding internationally.     

我国本土会计师事务所国际化发展路径选择

我国新会计准则的颁布使我国的会计体系与国际惯例实现了实质性趋同.我国本土会计师事务所的国际化发展是经济全球化和我国经济融入世界经济主流的必然要求.但在此过程中存在着缺乏品牌和国际化经验、竞争无序、规模小和审计质量不高等不利因素.为了更好地适应国际化,本土会计师事务所应加强人力资源管理,创建先进的事务所文化,走多元化的业务发展和规模化的组织发展路径,加强国际化人才培养.     

“低价揽业”与审计市场的价格竞争

采用2001—2005年A股审计市场的面板数据,对审计市场的"低价揽业"行为进行实证检验。结果表明,在审计师更换当年,会计师事务所对客户给予了明显的价格优惠。进一步的分析发现,这种价格折扣主要发生在相同质量等级的事务所间的审计更换。因此,在消除审计质量差异的情况下,我国A股证券审计市场出现了普遍的"低价揽客"行为。然而,与美国审计市场出现的25%的初始价格折扣相比,我国的初始价格折扣更低。这意味着在审计费披露更为透明的市场上,"低价揽业"行为会受到有效抑制。因此,加强审计费披露机制可以作为政府直接干预的替代机制,对审计市场的价格竞争进行更有效的监管。     

分析企业财务核算与风险控制措施

社会经济的高速发展促使网络信息化快速普及,并推动各行各业转型升级以满足网络信息化的发展需求。传统的财务核算工作已难以适应社会发展趋势。因此要积极针对网络信息化下的财务管理会计工作进行全方位分析,指出财务核算管理目前存在的主要问题,并采取相应的措施,保证财务核算管理优化,增强财务核算管理的品质,提高财务核算管理的有效性、便捷性和安全性。     

Characterising Euro Area Multinationals

This study uses firm‐level data on a large sample of European manufacturing firms to investigate the links between opening up foreign affiliates and firms’ productivity. The analysis is guided by recent theoretical models of international trade with firm heterogeneity. The paper finds that while only a small share of euro area firms locate affiliates abroad, these firms account for over‐proportionally large shares of output, employment and profits in their home countries. They have higher survival rates and their productivity growth is also higher. The strongest contribution is by productivity growth of existing firms with a multinational status rather than entry into the multinational status. Finally, there are performance premia for multinationals with a large number of affiliates abroad relative to those with a small number.     

Multinational Enterprises and Foreign Direct Investment: Introduction

This study uses firm‐level data on a large sample of European manufacturing firms to investigate the links between opening up foreign affiliates and firms’ productivity. The analysis is guided by recent theoretical models of international trade with firm heterogeneity. The paper finds that while only a small share of euro area firms locate affiliates abroad, these firms account for over‐proportionally large shares of output, employment and profits in their home countries. They have higher survival rates and their productivity growth is also higher. The strongest contribution is by productivity growth of existing firms with a multinational status rather than entry into the multinational status. finally, there are performance premia for multinationals with a large number of affiliates abroad relative to those with a small number.