Use of forward versus backward reasoning during audit analytical procedures: evidence from a computerised-process-tracing field study

Audit judgement research has widely assumed that auditors rely primarily on backward reasoning during analytical procedures but the relative use of forward reasoning has not been directly examined. The present study explains how auditors use backward and forward reasoning during analytical procedures, discusses evidence from other research suggesting that forward reasoning could be more prevalent, and examines the relative use of forward reasoning during analytical procedures with data from a computerised process‐tracing field study. Results suggest that auditors rely extensively on forward reasoning when using analytical procedures. Findings motivate future research that examines when forward and backward reasoning are most effective.     

关联方交易的实质及对会计报表信息影响的分析

本文在现行会计准则关于关联方和关联方交易及其披露规定的基础上,对关联方及关联方交易的实质进行了分析。指出了在企业的交易活动中,交易各方通过隐性的关联方交易来达到某种共同特定目的,这些交易事项并未在会计报表中真实地反映其实质,从而会直接影响会计信息的质量和信息使用者的正确决策。因此,建议企业在其会计报表中真实充分披露隐性的关联方交易。     

The effects of one-way compatibility on technology adoption in systems markets

This paper analyzes the effects of one-way compatibility on technology adoption in a market that is characterized by a free-entry condition on the software side. We show that hardware-backward compatibility increases a new-generation hardware firm’s profit; the effects of software-backward compatibility on the hardware firm’s profits depend on the distribution of consumer types.     

金融危机源自美国,却重创欧洲

内容2007年以来,源自美国的金融危机却重创了欧洲经济。展望未来,欧洲经济将面临长期衰退。本文从贸易、金融角度剖析了其中的原因。     

制造业创新与转型:深圳创客空间调查

创客(Maker)是近年来基于开源软硬件发展而兴起的新型制造业创新模式。实地考察了深圳"创客圈",详细描述了深圳"创客圈"的演变历程、主要活动空间的分工及联系,并论述了深圳创客空间与全球生产链及本地生产系统之间的联系机制。研究发现,创客模式将在知识分享、生产组织方式转型和人力资本优化3个方面对珠三角制造业升级产生积极影响,地方产业政策需要从优化创客模式的机制入手,改变传统产业扶持政策,实现基于创新的增长方式转型。     

基于投入产出技术的新疆能源工业波及效应分析

本文从产业关联的角度分析能源工业同其他产业部门的相互影响关系。首先基于Leontief逆矩阵测度后向关联系数和Ghosh逆矩阵测度前向关联系数,分析能源工业部门同一般产业部门之间的关联程度,总的看来,能源工业部门的前向和后向关联程度均大于非能源部门;其次,进行能源工业部门与一般部门的波及效应分析,得出能源工业的波及效果高于非能源部门;最后,提出相关建议。     

Changing Productive Relations,Linkage Effects,and Industrialization

This paper develops a multi-sector endogenous innovation model that is able to take changing productive relations among sectors into account. It is shown that while productivity and demand shocks do not induce any changes in productive relations and linkage effects, shocks in the productivity of R&D increase both backward and forward linkages. Key sectors are characterized as having high forward and backward linkages, which are consistent with the definition of key sectors in the existing empirical studies. However, vertical specialization generates not only sectors with high backward and low forward linkages, but also sectors with low backward and high forward linkages. As a consequence of this vertical specialization, the latter sectors become key sectors, in the sense that they have significant effects on business fluctuations. This implies that general-purpose technology sectors emerge, and sector-specific policies for these sectors play a critical role in economic development and growth.     

金融集聚的区域实践、模式构建与发展对策研究

影响区域金融集聚的因素有很多,诸如政府政策、金融产业特性、资源禀赋、信息流动、金融地理运动、实体经济等。我国的区域金融中心大都处在积累建设期,区域金融集聚发展处于起步阶段。梳理我国各城市在金融集聚发展中结合自身情况走出的不同发展路径,其中存在一些不足,在反思的基础上可对我国不同区域金融集聚提出相应的发展对策和建议。     

上世纪八十年代日本经济危机的原因及对中国的启示

2008年发生了50年不遇的世界经济危机,最先从泥潭里走出来的还是以中国为代表的新经济体,其中,中国又交出了GDP升幅超8%的成绩。然而中国真如许多经济学家所预料的将再次进入经济发展的快车道吗?中国在未来的几十年里真的理所应当地会成为世界经济的一级吗?显然现在说这些还为时尚早。发生在20世纪80年代的日本金融危机很具有代表性,它就是内部控制不健全和外部竞争对手集体施压的结果。无论从经济发展增速和市场形态来看,中国经济和日本经济有很多的相似,所以我们是不是可以看着前人跌倒的过程来避免受伤呢?答案无疑是肯定的。     

经济新常态下科技服务业与现代产业联动模式创新研究

经济发展新常态下,现代产业结构升级、创新驱动发展已成为我国的战略要求,而科技服务业是加快现代产业转型升级、促进其高级化进程的重要组成部分,科技服务业与现代产业联动发展是“软化经济”、产业融合趋势下的必然选择与社会发展的客观需求。通过深度挖掘当前我国科技服务业与现代产业之间的相互作用机制,结合当前发展态势,构建了科技服务业与现代产业联动发展的新模式,即以市场导向、双轮驱动、价值创造、动态柔性、二元创新、闭环循环为核心要素,促进两者关系重构、网络扩张和产业深度融合,最终推动科技服务业与现代产业的共同发展。