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Helen G. Gabre Dale L. Flesher Frank Ross 《Accounting Education: An International Journal》2017,26(1):54-77
One of the recommendations of The Pathways Commission report was to increase the number of diverse entrants into the accounting profession. While the Commission’s recommendation is commendable, the lack of diversity in the accounting profession is not a new problem. Hence, the accounting profession has attempted to address the underrepresentation of minority Certified Public Accountants (CPAs) for many years. To this end, organizations such as American Institute of CPAs (AICPA), National Association of Black Accountants (NABA), Association of Latino Professionals in Finance and Accounting (ALPFA), and the Ph.D. Project have provided different types of support to alleviate the problem. However, the numbers are still disturbingly low. This is particularly true for Hispanic accountants. Therefore, the purpose of this study was to examine Hispanic accountants’ perception of the CPA credential. While the results indicate that gender, exam affordability, and job incentives are positively associated with the likelihood of being a CPA, the 150-hour requirement was not perceived as a hindrance for certification. 相似文献
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试论注册会计师的法律责任边界与风险分担机制 总被引:1,自引:0,他引:1
独立审计契约的社会化和不确定性,导致了审计风险的无限扩大。这不仅会影响独立审计职能的充分发挥,也会影响注册会计师事业的发展。明确界定独立审计的责任边界,建立独立审计风险分担机制,对于防范和化解审计风险、促进注册会计师行业的健康发展,是至关重要的。注册会计师承担法律责任的构成要件有:注册会计师有加害行为;注册会计师对委托人或利害关系人造成了损害;注册会计师的加害行为与委托人或利害关系人受到的损害之间存在因果关系;注册会计师主观上存在过错。注册会计师的风险分担机制应包括:受害人过错的责任分担、第三人过错的责任分担、会计师事务所职业风险基金和执业责任保险、注册会计师赔偿基金、注册会计师协会共同赔偿基金、国家赔偿基金等。 相似文献
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对闽西职业技术学院2006届至2009届1500多个毕业生,就高职毕业生劳动合同签订状况及影响因素进行调查。调查表明高职毕业生劳动合同签订率偏低,且总体呈下降趋势;同时描述和分析了高职毕业生签订劳动合同的状况,从而提出学校要重视《劳动合同法》的学习宣传和培养毕业生积极的职业心态,从而更好地提高高职毕业生劳动合同签订率。 相似文献
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虚假审计报告事件在我国屡屡发生,而在实务中,注册会计师几乎不会因之作出民事赔偿。这种情况严重限制了注册会计师行业的发展。分析我国注册会计师民事责任法律制度的特点及审计民事索赔程序,探讨其所涉及的注册会计师过错认定、审计报告使用者的范围及民事责任的内容、注册会计师应承担的民事责任程度等关键问题。在已有研究的基础上,对推定过错原则的适用性、区分审计报告使用者的类型以分别确定违约责任和侵权责任,以及分别追究被审计单位和注册会计师民事责任等问题进行了研究。 相似文献
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在我国加入WTO及《行政许可法》即将实施的情况下,本文对我国目前注册会计师和会计师事务所从事证券期货相关业务采取特种执业许可证制度所存在的问题进行了多角度的分析,并提出了应当取消注册会计师及会计师事务所特种执业许可证制度,以及在取消特种许可证审批管理办法后应采取加强管理的措施。 相似文献
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Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large clients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common. 相似文献
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环境意识的兴起催生和推进了环境审计的发展,在当今社会经济可持续发展的进程中,不同的审计主体在各自的审计领域扮演着各自的角色。文章通过对环境审计发展脉络的梳理,洞察注册会计师(CPA)在环境审计中地位及作用的嬗变,并就变化原因以及制约CPA在未来环境审计中有效发挥作用的因素进行了深入分析。 相似文献
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Compared to the vast number of previous studies on the impact of bilateral investment treaties (BITs) on Foreign Direct Investment (FDI), this paper empirically analyses how previous FDI affects BIT signing by using annual data covering 258 countries for the period 2002–2012. We find that the likelihood of signing BITs between two countries is higher when the country-pair has a larger sum of FDI stock and a larger FDI difference, and this effect is more pronounced in middle- and low-income countries than high-income countries. Further research finds that the institutional gap is an important factor that can enhance the positive impact of FDI stock/ FDI difference on the signing of BITs. The contribution of this research lies in providing a benchmark for incorporating more economic variables into the understanding of the determinants of BIT signing. In particular, the role of FDI should be given more attention. 相似文献