Does the Eco‐Management and Audit Scheme Foster Innovation in European Firms?

This paper studies whether environmental management systems can spur eco‐innovation, analyzing EMAS (Eco‐Management and Audit Scheme) adoption and patented innovations (at the European Patent Office) at firm level. It uses an original panel database of 30 439 European firms belonging to all sectors from 2003 to 2012. An original instrumental variable is implemented to control for potential endogeneity. The analysis reveals that EMAS adoption is conducive to more innovation at the firm level. The results vary across countries and sectors. In particular, EMAS is positively related to green patents for medium and low technology manufacturing. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment     

Chinese relationship management: a qualitative study of banking in New Zealand

This study investigates the relational factors and motivations of Chinese migrant consumers towards financial service providers in New Zealand. Using convergent interviews, a deeper understanding is developed of immigrants’ relational behaviour with service providers. These relationships with service providers are significantly influenced by traditional Chinese values and guanxi and relational embeddedness plays an important role in how they are developed. The research contributes a better understanding of the interplay between Eastern and Western cultures in service relationships among immigrant groups. A general theory of the Chinese perspective of customer relationship management is developed. The implications for how marketing practitioners manage their relationships with migrant customers are explored.     

物流企业内部审计风险控制探讨

在市场环境中,物流企业为了在竞争中取得长远发展,必须寻求内涵式增长。而内涵式增长需要一个高效的内部审计运作体系作为支撑。文章以物流企业为例,从内部审计及内部审计风险的涵义出发,对内部审计风险的特点,内部审计风险的成因和如何化解内部审计风险进行分析,并提出相应的风险应对措施,具有一定的现实意义。     

高校修缮工程审计难题与对策

高校修缮工程审计对于提高修缮工程的质量及学校修缮经费的使用效益有重要的意义。笔者结合工作实践,总结出高校修缮工程审计中的几个常见难点问题,并对解决这些问题提出了自己的看法。     

浅谈内部审计在罗莱家纺公司风险管理中的应用

本文基于家纺行业背景及罗莱公司的现状,针对罗莱公司内部审计在风险管理中的应用进行了相关研究。     

财务审计信息化应用创新与实践分析

信息技术的发展在很大程度上推动了我国经济的进步,因其具有高效、便捷、智能等特点,能够显著地提高企业的生产效率和管理效率,因此被广泛地应用于各个领域,已经成为企业信息化发展的重要依据。近年来,财务审计也在朝着信息化方向发展,不少企业一直致力于财务审计信息化的应用创新和实践,并取得短期效果。要想继续发挥财务审计信息化的优势,还需要进行深入的研究和创新。论文主要分析了财务审计信息化的应用现状,提出了几点创新与实践建议,以供参考。     

网络媒体关注、审计质量与风险抑制——基于深圳主板A股上市公司的经验数据

以我国深圳证券交易所主板2011—2016年A股上市公司为样本，通过计算可操纵性应计利润衡量审计质量，使用上市公司违规数据衡量经营和交易违规风险与虚假披露风险，考察网络媒体关注的风险抑制作用。研究发现：网络媒体关注度与审计质量具有风险抑制效应，且网络媒体关注对风险的抑制作用更显著；进一步地，网络媒体关注可通过提高审计质量来抑制企业违规风险，审计质量在网络媒体关注与风险抑制之间发挥部分中介作用。     

Deals inside: examining restaurant operators’ motives when choosing whether to offer a flash-sale

As restaurants are the primary hospitality business represented on flash-sale sites, this study examined motivations of restaurant managers when choosing whether to utilize the promotional mediums of flash-sales. Interviews were administered as a measurement instrument. Results demonstrated restaurants which have employed flash-sales are weary of the likelihood of success and believe the flash-sales brought in established customers. Non-users indicated hesitation towards adoption of flash-sales related to low profit margins per item in their operation and the percentage split of the sale price between the firm and flash-sale provider. Findings provide keen foundational insight into the flashsale phenomenon.     

Board Committees in Corporate Governance: A Cross‐Disciplinary Review and Agenda for the Future

The importance of board committees – specialized subgroups that exist to perform many of the board's most critical functions, such as setting executive compensation, identifying potential board members, and overseeing financial reporting – has grown over time due to increased legal requirements and greater complexity of the environment in which firms operate. This has resulted in a large body of work examining board committees across the accounting, finance, and management disciplines. However, this research has developed rather independently within each discipline, preventing scholars and practitioners from developing a comprehensive understanding of board committees. To address this issue, we conduct a comprehensive review of the literature that: 1) summarizes and synthesizes antecedents and outcomes associated with board committees in publicly‐traded firms in English common law countries; and 2) offers a critical analysis of existing research, providing recommendations for advancements and new directions in board committee research.     

新形势下医院内审范围及内容的思考

本文主要介绍了新形势下医院内审的范围及内容,并针对审计工作范围及内容扩大这一情况,提出了相应的解决对策。