Including audit regulation in the accounting curriculum

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.     

如何将生态与文化融入城市发展：基于 英文期刊文献的系统综述

当代建成环境规划设计学界对于可持续城市发展的一般性目标存在相当共识，但在处理城市、生态与文化三者关系上却尚未提出系统性的方法论框架。对7个相关重要英文期刊进行查阅，以期找到可资借鉴的理论方法。采用系统性文献综述法，发现25篇相关文章，按照作者背景、物质载体、研究方法和建议策略4个方面进行归纳总结，讨论了3个未来研究亟待加强的方面，包括开展国际交流合作、拓展对象类型和相关研究方法、丰富对文化内涵的理解，指出了研究在文献搜索范围上的三方面局限性。     

2018年土地科学研究重点进展评述及2019年展望——土地资源、利用与规划分报告

研究目的：总结2018年国内外土地资源、利用与规划领域的研究进展，展望2019年国内研究趋势。研究方法：文献调查法。研究结果：2018年国内研究侧重于土地资源资产、土地生态状况评估、土地利用视角下的碳排放、土地利用及其评价、国土空间规划、村级土地利用规划等方面；国外研究主要集中在土地资源配置与保护、土地生态、土地利用变化与可持续性、土地利用规划实践与应用等方面。研究结论：2018年土地资源、利用与规划研究在基础理论层面探索了国土空间规划体系的重构，深入分析了空间规划、国土空间用途管制与自然资源监管的关系，进一步明确国土空间开发保护制度的科学内涵，构建土地利用研究的框架体系；在实践层面探讨自然资源资产负债表编制中土地资源的核算方法，深化乡村振兴、多规合一视角下的村级土地利用规划研究，提出国土空间规划体系建立的构想。2019年的重点研究方向为：构建国土空间规划体系、加强土地资源理论研究、探索自然资源资产负债表和村规划编制研究、深化节约集约用地和农村土地利用问题研究等方面。     

A COMPREHENSIVE REVIEW FOR GREEN PRODUCT TERM: FROM DEFINITION TO EVALUATION

Nowadays, interest in corporate environmental strategies shifts from cleaner processes to the holistic nature of green products. The relevant literature argues that firms have the opportunity to pioneer through green product innovation, allowing them to differentiate and thus gain competitive advantage. Environmental burden of products during their entire life cycle is undeniable. Due to the weakness of the existing literature that inadequately addresses a commonly accepted green product definition, as well as the thereby caused inconclusive academic empirical results on firms' competitiveness, there are many cases of businesses greenwashing behavior. The overall contribution of this exploratory paper, on determining and evaluating the degree of greenness of a product, is twofold; first, starting with a systematic literature review, authors further contribute by proposing an integrative definition that addresses the so far existing terminological gap. Next, after reviewing the existing environmental assessment tools, authors based on the developed definition and in accordance to its dynamic dimension contribute to the existing methodology, as the paper reveals issues that need to be considered in the evaluation of green products.     

FDI溢出效应文献综述

本文对FDI溢出领域文献进行了整体的概述,并分类对部分分支进行了综述。综述主要按照整体溢出的差异性的原因分类,包括局部溢出,行业间垂直溢出和空间及时间维度。     

外部审计师依赖内部审计功能的研究综述

在外部审计师依赖内部审计功能的研究中,国内外学者认为环境因素会影响内部审计的规模和质量,进而影响外部审计师依赖内部审计的功能。不少学者认为内部审计作为管理培训的会计风险、内部审计资源的安排和调整所产生的固有风险等因素都会影响外部审计师依赖内部审计的程度。另有学者认为外部审计师依赖内部审计的功能主要受内部审计外包的调整、非审计服务和客户的压力、内部审计资源调整等因素的影响。在今后的研究中应着重考虑治理质量因素的相互作用对外部审计师的影响和内部审计资源的影响因素以及这些因素如何影响外部审计的可靠性等方面。     

A multidisciplinary review into the definition,operationalization, and measurement of talent

Organizations report great difficulty in measuring talent accurately, reflecting the lack of theoretical foundations for talent-identification in the HRM literature. This multidisciplinary review aims to contribute to the establishment of a stronger theoretical basis for talent-management by presenting a conceptual framework of talent in which the definition, operationalization and measurement of talent and its relation to excellent performance is clarified. We systematically introduce 11 propositions into the framework, building on fragmented insights from the literature—from the fields of HRM, gifted education, positive psychology, and vocational psychology respectively—that will guide readers in understanding and applying the proposed framework.     

近年来朱熹“四书”学研究综述

近年来,朱熹"四书"学又受到了学术界广泛关注,学术界对朱熹"四书"学的研究呈现出方兴未艾之势,研究成果可谓硕果累累。文章重点论述了许家星、翟广顺等人对朱熹"四书"学研究结论,同时还阐释了许家星、乐爱国等人对"四书"中具体思想内容的研究成果。     

论中国的冲绳文学研究——以冲绳音乐文学研究为中心

国内知识界自1960年代开始,便开始了有关中琉文化交流史的研究,但是,关于冲绳文学方面的研究却直到80年代后期才开始少量出现,且仅限于＂民族音乐＂、＂乡土歌谣＂这一范畴。对于中国的冲绳文学研究中＂冲绳文学＂这一概念本身的长期空白,以及现阶段冲绳音乐文学研究领域中所伴随的强烈阶级性色彩、去历史化倾向,乃至将研究对象置于美学价值中去表象和消费等问题,并不能仅仅把其原因简化归结为冲绳文学本身所面临着的定义之难和学科的局限性问题,而是应该将其看作是在各种错综复杂的历史背景综合作用之下最终导致的结果。     

Bibliometric analysis of absorptive capacity

This study contributes to our understanding of absorptive capacity (AC) by reviewing AC articles systematically using two types of blibliometric co-citation analysis – bibliometric co-citation and bibliometric cartography – for the last 25 years. In total, we analyzed 336 articles (using HistCite) and 2088 articles (using VOSviewer), respectively, finding five research streams in AC: (1) intra-organizational learning; (2) inter-organizational learning; (3) knowledge transfer; (4) dynamic capability; and (5) micro-foundations. This integrative literature review of AC adds to the categorization of the literature, links the international business research to AC, and provides promising future research directions. Our study gives detailed information about the development of each research stream by measuring the number of publications in each stream over 25 years using bibliometric cartography analysis. Based on the literature, we propose 26 future research questions for these five research streams.