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现代会计具有产权保护功能,会计公共领域涵盖秩序层面和制度层面两个维度,分别成为会计信息先天性失真和规则性失真的根源。经济史中的会计制度经历了从"法律遵从型"到"金融预期型"的变迁过程,旨在一体化保护实体产权和虚拟产权。会计制度变迁的根本原因是会计制度偏离会计域秩序引致的公共领域,变迁的内在逻辑是:会计习惯→会计习俗→会计惯例→会计社会规范→会计制度。有效的会计制度应遵从有效的产权法律制度,从而实现两者的同步变迁。 相似文献
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会计信息失真的“三分法”:理论框架与证据 总被引:90,自引:11,他引:90
会计信息失真是一个国际性、历史性的问题 ,也是世界各国当前需要着力研究解决的重大问题。本文根据会计信息失真的成因 ,提出会计信息失真“三分法” ,将会计信息失真分为规则性失真、违规性失真和行为性失真等三类 ,并分别从会计域秩序、信息不对称和人类有限性的角度 ,分析了这三类会计信息失真的不同成因 ,并给出相应的证据 ;本文最后简要地探讨了三类会计信息失真之间的相互关系 ,在此基础上简要地提出相应的治理思路。 相似文献
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一、造成会计经济信息失真的原因(一)主人缺位是国有企业会计经济信息失真的根源由于产权关系没有彻底理顺,国有企业所有者权益主人缺位,形成产权代表一人专权,会计经济信息真实与否取决于专权者个人利益考虑。由于对产权代表经济责任履行、业绩考核简单数字化,造成“官出数字, 相似文献
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财务信息失真是指客观的经济活动未能被财务信息真实的反映,导致对投资者在决策活动中所作决策带来不利影响的一种现象。财务信息失真对国民经济和企业的发展均存在重大影响.造成扰乱经济运行正常秩序的恶劣后果。本文分析总结财务信息失真类型及所产生的危害.并提出财务信息失真的治理对策,从而有效防止财务信息失真。 相似文献
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吴联生根据会计信息产生的原因不同提出了会计信息失真的“三分法”,把会计信息失真区分为规则性失真、违规性失真和行为性失真。本文主要从制度伦理的角度分析规则性失真.并得出会计规则制订者应尽量从制度的伦理价值——公正与正义及制度伦理价值的层次——正当与善的角度去选择制订制度以提高会计规则对会计域秩序的契合度从而提高会计信息质量的简要结论。 相似文献
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目前,我国会计信息普遍存在失真的情况,且有些甚至相当严重.会计信息失真不仅使某些企业为此付出惨痛代价,还在一定程度上扰乱了整个社会的经济工作秩序.本文先从会计信息失真的危害着手,然后阐明产权与会计信息披露的关系,并在此基础上分析会计信息失真的原因. 相似文献
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目前,我国会计信息普遍存在失真的情况,且有些甚至相当严重。会计信息失真不仅使某些企业为此付出惨痛代价,还在一定程度上扰乱了整个社会的经济工作秩序。本文先从会计信息失真的危害着手,然后阐明产权与会计信息披露的关系,并在此基础上分析会计信息失真的原因。 相似文献
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近年来随着我国会计法规的不断完善,其中的一些问题逐渐引起了政府与社会的高度关注,而企业会计信息失真问题便是其中之一。企业会计信息失真主要分为企业内部因素造成会计信息失真与企业外部因素造成会计信息失真两部分。企业会计信息失真不仅会对企业的经营管理产生不良影响,更重要的是企业会计信息失真会危害到国家的发展建设。为此,需要找到具体原因,并及时对其进行解决才行。鉴于此:文章将重点分析,造成企业会计信息失真的主要原因,以及该如何有针对性的解决这一问题,从而更好地促进企业会计工作发展。 相似文献
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会计信息的真实性是会计信息的生命,但是当前部分企业出于某些经济利益的目的,粉饰会计学习,致使信息失真,干扰市场正常秩序,如何避免会计信息失真需从源头做起.本文从会计信息失真的成因出发,深入分析导致会计信息失真的原因,进而提出针对性策略,旨在提高会计信息质量. 相似文献
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基于财务报表审计的会计舞弊揭示机制研究 总被引:21,自引:0,他引:21
目前企业会计信息失真主要因会计舞弊引起,CPA能否有效揭示重大会计舞弊已经直接影响到CPA行业的生存价值。中注协因此发布了大量的新准则,试图借鉴国外先进的审计技术,将风险导向审计理念引入到我国的审计实践中来,以提高CPA揭示会计舞弊的能力。但CPA不能有效揭示重大会计舞弊主要的不是技术问题,本文在借鉴国外经验的基础上,分析我国CPA不能有效揭示会计舞弊的原因,提出应将CPA审计和政府审计相结合,共同揭示企业会计舞弊。 相似文献
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基于2006-2012年的审计年鉴数据,实证检验了国家审计中审计决定、审计移送和审计建议的处理与整改对于审计查出财政违规问题金额的影响.研究结果显示,无论审计署特派办还是地方审计机关,虽然独立性和隶属关系不同,但在审计处理和审计整改之间并未形成交互加强的互补关系.研究发现表明,在维护国家财经秩序和促进政府良治的过程中,国家审计的现实表现与服务国家治理、提倡审计免疫的理论要求尚存在差距,需要加强审计处理与审计整改协同机制的建设. 相似文献
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利用2010-2017年审计署公布的中央企业审计结果公告,以督促国有资产保值增值为导向,从国有企业审计查出问题数量与处理处罚金额两个方面出发,研究国家审计“监”与“督”关系的处理对国企资产保值增值的影响,并据此构建更有效测度国企审计质量的衡量指标。研究发现:国企审计查出问题数量即“监”的情况与国企资产保值增值没有显著相关性,而在此基础上实施的处理处罚金额即“督”的情况能显著促进国企资产保值增值。这说明,国企审计不能仅满足于“监”,而应当努力进行“督”。进一步研究发现,相比已有研究文献,使用国企审计处理处罚金额与查出问题数量的比率作为国企审计监督质量的测度指标更直接和有区分度,以此为依据进行国企审计相关研究,可提高研究的科学性。 相似文献
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In an attempt to improve the quality of political and democratic processes, governmental organisations could decide to introduce performance auditing. However, earlier studies suggest that performance auditing can actually damage the quality of these processes, especially when it leads to information about the inputs, outputs and efficiency of programmes or activities. This raises the question of whether performance audits that lead to other types of information have similar effects. This paper analyses the effects of two local government audit committees in the Netherlands, both of which conduct performance audits that produce a broad set of information. It concludes that the lack of success of performance auditing, in terms of its contribution to the quality of political and democratic processes, cannot fully be explained by the type of information that is produced. In order to strengthen their role, audit bodies must find a balance between maintaining an independent position and responding to the expectations and requirements of their key stakeholders, which include the elected body, the Executive and the official organisation. 相似文献
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Regulators and others recently highlighted the increasingly important role of internal auditing in supporting and interacting with the audit committee to ensure the integrity and quality of financial reporting. Likewise, one of the roles of the audit committee is to oversee the quality of monitoring mechanisms implemented by the firm, which includes the internal audit function. However, our understanding of the relationship between the audit committee and internal auditing is limited. We fill this void by providing the first empirical evidence of the association between audit committee characteristics and the investment in internal auditing. Our analyses, from a sample of 181 SEC registrants, suggest that the investment in internal auditing (internal audit budget) is negatively related to the presence of auditing experts on the committee and the average tenure of audit committee members, but positively related to the number of audit committee meetings (a proxy for audit committee diligence). These observations suggest potential complementary and substitution effects between the audit committee and internal auditing, and thus raise important implications for future research. 相似文献
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Dale Stoel Douglas Havelka Jeffrey W. Merhout 《International Journal of Accounting Information Systems》2012,13(1):60-79
The importance of information technology (IT) auditing has grown with increased reliance on IT for business operations and new regulations regarding the assurance of IT for these operations. Prior work on IT and financial auditing has suggested several general frameworks that may affect IT audit quality; however, the prior work has not provided measurable constructs nor has it considered whether these proposed constructs are the same or different. Building on prior work that has proposed frameworks of IT audit quality, we identify and evaluate potential constructs suggested by these frameworks as well as financial auditing literature. We develop a survey tool and ask IT and financial accounting practitioners to assess the impact of these items on IT audit quality. A factor analysis is used to refine the set of IT audit quality factors identified, and we are able to provide insight into the prioritized impact of each factor on IT audit quality. In comparison to prior research, we find that additional factors are significant for IT audit quality and that the relative importance of the factors for IT audit quality differs for IT versus financial auditors. 相似文献
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《Journal of Contemporary Accounting and Economics》2020,16(2):100189
This paper examines the association between the presence of female tainted directors on corporate boards and audit committees and (1) financial reporting quality and (2) audit fees. Female tainted directors are defined as female directors who have been directors of the firms that have previously been involved in financial failures and integrity indiscretions. Using real earnings management and audit fees as proxies for effective governance and board reputation, we find that firms with female tainted directors have higher real earnings management and higher audit fees. However, since prior literature has demonstrated that audit fees are higher for firms with female directors because female directors demand better auditing, we corroborate a supply-side effect of auditors charging higher audit fees when female tainted directors exist. We demonstrate this by showing that while there is an association between audit fee and real earnings management, this association is higher for firms with female tainted directors. Arguably, the governance and reputational benefits of female directors on boards are negated if such directors have tarnished professional reputations. 相似文献
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Gareth Owen 《Accounting Education: An International Journal》2013,22(4):363-365
This auditing case study focuses on a company presenting significant audit risk for an incoming audit firm. By presenting a variety of audit risks, hence audit implications, the case demonstrates the holistic approach to audit required in order to avoid an inappropriate audit opinion. The case is aimed at undergraduate students of auditing in the final year of their studies and students of the ACCA Paper 6 or equivalent. The case provides an efficient and original vehicle for instruction in auditing and can be used to complement other teaching aids. 相似文献
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郑芳燕 《上海金融学院学报》2012,(3):71-78
随着国际地位的日益提高以及经济的快速发展,我国的环境保护压力日益加剧,环境审计势必将发挥越来越重要的作用。但现阶段我国环境审计的主体是政府主导的相关部门,审计效果并不理想。为了避免在公有制经济中政府干预进入市场导致低效率,根据委托-代理理论的相关内容,可以确立注册会计师在环境审计中的主体地位。在此基础上,进行以财务为导向的审计活动,从而增强所披露信息的准确性及时效性,以促进企业利益相关者做出正确的决策。 相似文献