关于我国会计师事务所组织形式的探讨

我国《注册会计师法》规定,会计师事务所的组织形式可以采用合伙制和有限责任制两种形式.近几年来,由于发生了银广厦、郑百文和蓝天股份等重大财务造假案件,造成了社会公众对注册会计师的信任危机,也引发了学术界对注册会计师行业如何重建公信力的讨论.现阶段我国80%以上的会计师事务所采用有限责任制的形式,不到20%采用合伙制形式,并且审计上市公司的会计师事务所几乎是清一色地采用有限责任制.由于会计师事务所普遍采用的有限责任制组织形式的约束力较弱,被许多人认为是审计失败的主要原因之一.     

上市公司会计师事务所变更研究

1993～1999年间，我国共有204家上市公司变更了会计师事务所，并有54家公司较为详细地披露了变更会计师事务所的原因。本文通过对这些上市公司有关资料的检验，试图了解我国上市公司变更会计师事务所的原因，了解这些变更是否会损害审计的独立性，了解在会计师事务所的变更过程中我国审计市场的变化。     

毕马威跌出前四 本土会计师事务所异军突起

近日,中国注册会计师协会公布了"2013年会计师事务所综合评价前百家信息",毕马威华振会计师事务所被挤出了前四,取而代之的是中国本土的瑞华会计师事务所。业内人士指出,这是该榜单连续发布11年以来的首次,意味着"四大"在中国会计行业长期占有绝对优势的格局     

论会计师事务所审计质量控制——以海平会计师事务所为例

随着市场经济的发展,会计师事务所起着举足轻重的作用。然而,会计师事务所审计质量也存在着不少问题,本文以海平会计师事务所为例,就存在的问题加以探讨,并找出相应的改善措施。     

维护经济主权就该“本土化”

“四大”本土化后，对国内会计师事务所也提出了更高的要求，倒逼国内会计师事务所加快进步，提升服务质量     

我国注册会计师行业若干问题及其对策研究

一、我国注册会计师行业当前存在的问题在短短的 2 0年时间里 ,我国注册会计师行业从恢复重建到规范调整 ,得到了迅速的发展。但我们也应该看到目前我国注册会计师行业所存在的一些问题 :首先 ,一些会计师事务所 (简称事务所 )只看重收入 ,而轻视职业道德。主要表现在 :不择手段地争取客户 ,尤其一些中小事务所在某种程度上更容易在收入面前失去原则 ,进行私下的价格竞争。审计工作中受客户左右。不能独立、客观、公正地进行审计并发表审计意见。其次 ,我国会计师事务所整体执业水平较低。一些会计师事务所缺乏完善的内部控制机制和行为规范…     

审计风险研究

中国注册会计师制度正式恢复于20世纪80年代。在社会主义市场经济体系建立过程中,中国的注册会计师制度越来越显示出其扮演的重要角色。从国内外实际情况看,注册会计师制度的发展并不是一个一帆风顺的过程,而是时刻面临着各种风险和挑战。曾经在世界上享有盛誉的"五大"会计师事务所中的安达信由于受到安然事件的影响,已经不复存在,剩余的"四大"也难逃司法诉讼。在中国国内也面临同样的问题。据财政部公告,2017年财政部检查事务所1529家,对67家会计师事务所予以警告、没收违法所得、罚款、暂停经营业务、撤销等行政处罚,对131名注册会计师予以警告、暂停执业、吊销注册会计师证书的行政处罚。因此,审计风险的关注程度越来越高,已经突破了会计师事务所的范畴,成为社会讨论的一个热点问题。     

“四大”本土化实属舍本逐未

政府应该着眼于加强会计师事务所的独立性的监控。强调会计师事务所合伙冬旱孽中国国籍，无疑于“捡芝麻丢西瓜”，使得本来就诚信缺失的中国资本市场更加雪上加霜     

对我国会计师事务所体制改革的思考

<正> 一、我国会计师事务所体制改革势在必行 注册会计师审计制度自1980年恢复重建以来,为社会主义市场经济的建设做了大量有益的工作。但是,由于历史原因,会计师事务所几乎都有挂靠单位,它们或挂靠于行政机关,或挂靠于行政事业单位,靠挂靠单位提供资金、场地、人员、设备等维持运转,这在事务所创建之初是可以理解的。随着我国经济体制改革的深入,这种挂靠体制越来越不适应市场经济发展的要求,甚至成为束缚注册会计师行业规范化发展的桎梏     

要象太钢房地产处那样搞好会计基础工作

要象太钢房地产处那样搞好会计基础工作山西华益会计师事务所正当全国会计战线深入贯彻落实朱基副总理提出整顿会计工作秩序的＂约法三章＂和贯彻全国会计工作会议精神之际，我们接受太原钢铁（集团）有限公司（以下简称太钢）的委托，对太钢一部分二级单位的会计基础工作...     

现代建筑管理的伦理研究

从管理伦理的视角出发，对建筑工程活动的道德因素进行分析，提出建筑管理的伦理原则，伦理底线、伦理目标、伦理手段和伦理监督。自觉运用伦理道德来规范建筑工程活动中管理行为，是促进建筑管理现代化的有效途径。     

Ethical Differentiation and Consumption in an Incentivized Market Experiment

In surveys consumers express preferences for ethical goods. Some authors claim, however, that survey responses do not translate into actual costly purchase behavior. To study if ethical consumption and differentiation occur in an incentive-compatible setting, this paper implements a design of an incentivized market experiment, which has been studied in the context of homogenous goods and both theoretically and experimentally engenders a dynamic of price decrease. This experiment establishes that ethical differentiation can be an effective strategy for sellers with ethically motivated buyers; and, although there is an ethical price premium, it accrues to the charity rather than to the seller.     

炼油企业伦理决策模型初探

炼油企业要正确进行投资决策，不仅要注重经济分析，而且还应注重伦理分析。由此提出了炼油企业伦理决策的思路和方法，给出了炼油企业伦理决策的指标体系，建立了相应的炼油企业伦理决策数学模型，并且进行了实例分析。计算结果表明所提出的模型是合理、实用的。     

Dark side of reciprocity norm: Ethical compromise in business exchanges

In this research, we investigated the impact of the reciprocity norm on ethical compromise likelihood in managerial decision-making. We developed the ‘reciprocity norm-ethical compromise thesis’, postulating that the norm of reciprocity is positively related to ethical compromises in business exchanges. Specifically, the norm of reciprocity, potentially through its moral and instrumental forces, compels a party in a reciprocal exchange relationship to advocate an ethically questionable or even unacceptable practice requested by the other party in the relationship. We also examined the role of environmental uncertainty and exchange partner's retaliatory power status as boundary conditions of the reciprocity norm-ethical compromise relationship, in addition to trust and perceived future gain opportunity in the relationships as potential mediating mechanisms of the reciprocity norm-ethical compromise relationship. The results of two experiments with business professionals have yielded support for the interaction effects of this norm and its boundary conditions on the likelihood of ethical compromise. In addition, the results yielded support for perceived future gain opportunity in exchange relationships as an instrumental mechanism linking the reciprocity norm to ethical compromises in business exchanges. Finally, the experimental results did not support the notion of trust as a moral mechanism that links the reciprocity norm to ethical compromises in business exchanges.     

医药企业营销价值取向及营销道德评价指标体系构建

由于医药企业商品独具的特殊性，我国医药企业营销道德建设始终受到全社会的关注，加强医药企业营销道德建设显得非常重要。文章围绕我国医药企业营销道德建设问题，初步构建了医药企业应具备的基本营销价值取向模型，并对医药企业营销道德评价指标体系的构建进行了探索性的研究。     

Making Ethical Judgements: A Cross-Cultural Management Study

This article reports the results of a cross-cultural empirical study across seven countries which investigates the differences in the way managers structure their ethical judgements regarding the loyalty of a corporation to its employees, the loyalty of employees to the corporation, and the loyalty of employees towards their co-workers. Managers' ethical judgements from the East Asian tiger countries of Japan, Korea and Hong Kong are compared with those from the Anglo countries of the United States and Australia, and with those from the transitional countries of Asiatic Russia and Poland. An adapted version of the well documented Reidenbach-Robin instrument is used, and its cross-cultural application investigated. As hypothesized, cross-cultural differences were indicated for both the structure and content of managers' ethical judgements, which have important implications for the way organizations are effectively managed both nationally, regionally and internationally. Weaknesses in the a priori constructs of the research instrument were also indicated, and recommendations made for future development of methodology in this area.     

Ethical Judgements in Genetic Engineering: The Implications for Technology Education

Design and technology education aims to prepare young people for living in a rapidly changing technological society which will involve them in making many value judgements, some with complex ethical dimensions. Key aspects of the ethical judgements in relation to genetic engineering are examined: the hidden assumptions, the inevitable unpredictability when dealing with living processes highly interactive with the surroundings, the commercial and political pressures, and the underlying `world-views' and values. It is argued that responsible judgements therefore require wide consultation, sensitivity to social, cultural and moral issues, acknowledgement of the political and economic context, and above all, critical reflection on the beliefs and commitments that are shaping the vision and the drive.Teaching and learning strategies are needed that highlight the social and environmental context of technological activity, that encourage pupils to consider what determines the quality of their own lives and those of others, and that stimulates reflection on the values and beliefs which influence the priorities when value judgements are being made.     

INCENTIVES FOR CORRUPTIBLE AUDITORS IN THE ABSENCE OF COMMITMENT*

In the absence of commitment to auditing, we study the optimal auditing contract when collusion between an agent and an auditor is possible. We show that the auditor can be totally useless if the auditor's independence can be compromised with relative ease. Even very stiff sanctions on fraud will be unable to make auditing optimal. We then derive a demand for independent external auditing. We endogenize collusion cost as the cost from the risk of future detection. We also derive a justification for the focus of the recent audit reforms on penalties on CEOs in cases of audit fraud.     

REIT Auditor Fees and Financial Market Transparency

This article examines the relationship between overinvestment in audit services, abnormal nonaudit fees paid to the auditor and market-based measures of firm transparency. Because real estate investment trusts (REITs) must distribute 90% of their earnings as dividends, many are repeat participants in the seasoned equity market. Thus, REITs have unusually strong incentives to strive for security market transparency. We find that the capital markets reward REITs that overinvest in audit services with better liquidity as measured by bid-ask spreads. However, firms with abnormally high nonaudit expenditures appear to be penalized with wider spreads, consistent with the notion that such fees may compromise auditor independence.     

Images of the Virtuous Employee in China's Transitional Economy

We examine contemporary images of employee virtue and managers' perceptions of actual employee conduct in Wuhan, Beijing and Xi'an, drawing on document analysis and structured interviews with 112 respondents in ten case study companies. The image promulgation strategies of the one joint venture enterprise and the two private enterprises in our sample entailed active avowal of tradition linked employee virtue, drawing on a mixture of Communist and Confucian moral imagery. In contrast, most of the seven state-owned or predominantly state invested enterprises had abandoned or marginalized traditional Communist imagery, none promoted Confucian imagery, and two emphasized alternative images of one-sided servility toward the customer. We infer, from managers' accounts, that the abandonment of tradition linked images by the state-owned sector was a tacit acknowledgment of prior covenant violation, and that outside the state-owned sector, tradition linked moral propaganda contributed to moral atmosphere only when part of a consistent high-commitment HRM strategy. In drawing out implications for theory and further research, we note the different socio-political contexts of organizations in China and the West, discuss the relationship between bonds or covenants and psychological contracts, and compare tradition linked employee virtues with dimensions of organizational citizenship.