Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

Corporate governance,accounting and finance: A review

We review accounting and finance research on corporate governance (CG). In the course of our review, we focus on a particularly vexing issue, namely endogeneity in the relationships between CG and other matters of concern to accounting and finance scholars, and suggest ways to deal with it. Given the advent of large commercial CG databases, we also stress the importance of how CG is measured and in particular, the construction of CG indices, which should be sensitive to local institutional arrangements, and the need to capture both internal and external aspects of governance. The ‘stickiness’ of CG characteristics provides an additional challenge to CG scholars. Better theory is required, for example, to explain whether various CG practices substitute for each other or are complements. While a multidisciplinary approach to developing better theory is never without its difficulties, it could enrich the current body of knowledge in CG. Despite the vastness of the existing CG literature, these issues do suggest a number of avenues for future research.     

碳信息披露与企业投资效率-基于 2011~2015 年 CDP 中国报告的实证研究

本文以 2011~2015 年参与国际 CDP 项目的中国公司为研究对象，从投资效率视角探析碳信息披露与企业投资效率之间的关系，并就产权性质、管理层权力对二者关系的影响进行检验。结果发现：在其他条件相同的情况下，碳信息披露能够显著提高企业投资效率；同时，相较于非国有企业，国有企业碳信息披露更能提高企业投资效率；管理层权力越大，越会削弱碳信息披露对投资效率的改善作用。进一步研究发现，碳信息披露通过缓解投资不足和抑制过度投资的共同作用来提高企业投资效率，且这种作用在国有企业及管理层权力较低的企业中更为显著。     

读香蕉事件与传言心理分析

目的:分析传言心理,为政府应对突发公共卫生事件的传言提供有利依据。方法:采用SPSS10?0软件包进行数据统计。对373名海南省被试进行问卷调查,了解对突发公共卫生事件传言的心理反应,结果:对于突发公共卫生事件传言,38%的人们大都不求甚解,贸然接受。结论:传言对社会舆论的错误导向,使得官方正规渠道的信息传播和可信度大大降低。传言止于智者,也止于权威信息的快速传播。     

财务报表分析的理论体系与课程建设研究

财务报表分析是现代经济生活中非常重要的一门课程,但也存在着诸多与形势发展不相适应的地方,需要以战略为导向来构建财务报表分析框架和前景分析的路径,着力在课程名称、课程内容、课程教材、课程教法、课程文献等方面加强建设,培养学生运用专业知识的综合能力。     

Board structure and CEO compensation: Evidence from U.S. lodging industry

Using a sample of U.S. lodging firms, this paper examines the relationship between board of director characteristics and chief executive officer (CEO) compensation. Previous research shows that larger boards are detrimental to the effectiveness of the board of directors and deteriorate the control imposed on CEO actions and pay. Board independence is also suggested as an important quality to emphasize the control on the CEO. We propose that U.S. lodging firms’ board of directors provide a nice setting to investigate the effects of size and independence on CEO compensation level. Our findings suggest that CEO compensation is not related to board size, and positively related to proportion of the outside board members. These findings are contrary to the findings of previous studies. Our findings may provide significant insights to lodging firms’ board of directors to structure efficient compensation packages.     

中国物流行业企业社会责任报告体系研究

通过对中国物流行业较有代表性的两家企业的CSR报告内容分析,提出中国物流行业企业社会责任报告体系编写方法,其内容主要包括报告背景、公司治理、责任管理、责任绩效披露、第三方审验说明等。     

ERP/财务管控环境下“一键式”报表应用探讨

ERP／财务管控环境下，“一键式”报表的生成，对公司财务集约化建设具有里程碑意义。通过阐述ERP／财务管控环境下“一键式”报表平台的建设背景，针对“一键式”报表运行中存在问题和不足，提出了相关解决办法，同时提出了实现“一键式”报表真实与准确的主要途径。     

财务报告改进与构建：基于企业整体资产价值的视角

企业整体价值观要求财务报表准确、全面、完整地反映企业整体资产价值和经营成果,基于企业整体价值观视角的财务报表结构应与现行财务报表有所不同。本文就企业整体价值观下资产负债表、利润表、价值变动表的会计科目构建、核算进行了探讨和分析。