Auditors’ scepticism in response to audit committee oversight behaviour

We use two experiments and a survey to examine how audit committee (hereafter, AC) oversight behaviour, particularly AC sceptical attitude and proactive behaviour, affects auditor scepticism, and whether the influence is driven by the risk aspect of auditors’ assessment of AC oversight behaviour. We find that when ACs exercise insufficient scepticism, auditors (junior auditors, managers, and partners) perceive AC oversight as weak, and increase their scepticism. However, AC proactive behaviour does not significantly influence auditor scepticism. Our findings suggest auditors view weak AC oversight as a risk indicator and respond by exercising greater scepticism.     

“一带一路”国家与中国农产品贸易与碳排放的关系实证分析

[目的]为了推进"一带一路"沿线区域内的农产品贸易,共创环境优化和贸易获益的共赢局面,文章基于1995—2014年"一带一路"沿线5个区域48个国家的面板数据,研究农产品贸易和碳排放之间的双边关系。[方法]首先,评估农产品贸易对碳排放的影响。其中,创新性地采用农产品贸易开放指数(TPI)测度沿线国家的农产品贸易开放程度;其次,构建纳入碳排放的指标体系,设立随机前沿引力模型和贸易非效率项模型,实证检验碳排放对农产品贸易及其效率的影响。[结果]一方面,沿线国家的农产品贸易开放度越高,碳排放越高;另一方面,沿线国家的碳排放对其与中国的农产品进出口贸易存在显著的正向效应,且呈现出明显的区域差异。物流综合绩效的提升、是否加入WTO均有助于提升农产品贸易效率。[结论]中国应积极利用沿线国家的碳资源,扩大与沿线区域,尤其是南亚、东南亚和中亚(含俄蒙)的农产品进出口贸易,以及对西亚和中东地区的农产品出口贸易。     

National Concentration of High-tech Products: The Second Great Divergence?

Based on the product-country level trade data from 2004 to 2017, as well as the High-Tech Products Catalog from the US Census Bureau, this paper examines empirically the current phenomenon of “national concentration” in high-tech exports. The results show that the phenomenon of “national concentration” not only exists but also tends to be self-reinforcing. Compared with other products, the exports of high-tech products tend to be concentrated in certain countries, and this concentration trends were further strengthened after the global financial crisis of 2008–2009. The national concentration of R&D activities may be one of the important causes of the national concentration of high-tech products. This pattern remains robust when we further use the value-added export data and different definitions of high-tech products. We argue that the phenomenon of “national concentration” of high-tech exports may herald the arrival of the “Second Great Divergence” – the divergence between innovative and manufacturing activities – in the global economy.     

探地雷达数值模拟在水利工程病害检测中的应用

探地雷达检测法方法具有简便、效率高和应用范围广的特点。在水利工程病害检测中,以往雷达图像的解释通常需要大量的试验和野外工作经验来相互验证,但这种方法受各种各样条件的制约,使得检测的工作效率下降。而利用数值模拟方法,对工程病害进行数值模拟计算,参照模拟的结果进行对比解释,将有助于病害的判断,提高解释的准确性。本文通过对典型水利工程病害的探地雷达数值模拟,为有效识别探地雷达图像提供了可参考和借鉴的实践经验。     

直觉决策因素结构分析

本文以行为决策理论为基础,根据对江苏省内企业知识员工直觉决策的实地调研数据,并结合文献研究,从心理和认知的角度分析了直觉决策因素的构成,揭示了直觉决策的6个维度,同时对影响直觉决策的基本因素进行了分析,旨在为我国企业直觉决策的测量、评价量表的确定以及直觉决策的主要构成因素和影响因素的明晰做有益的探索。