基于供应链的企业质量检验过程经济分析

本文首先利用供应链思想建立了企业质量检验问题的分析框架,随后在分析检验费用和损失费用数学模型的基础上,建立了基于供应链的多过程质量检验点设置问题的优化分析模型,并给出了相应的计算机处理流程图。     

The role of voluntary internal control reporting in earnings quality: Evidence from China

Using discretionary accruals to proxy for earnings quality, this study investigates whether and how the first voluntary internal control reporting in 2007 is associated with earnings quality in China. We find that earnings quality is higher in 2007, yet not in 2006, for public companies issuing a first-time voluntary unqualified internal control report, compared with listed firms not issuing an internal control report. Our findings are consistent with a signalling of performance explanation and inconsistent with a signalling of effectiveness explanation. We also find that earnings quality is lower for public companies issuing an internal control report mentioning a weakness, compared with public companies not issuing an internal control report. Overall, our study suggests that public companies conduct diligent self-assessments when issuing a first-time voluntary unqualified internal control report. Consequently, there is an improvement in earnings quality.     

How do auditors respond to low annual report readability?

We show that increased audit effort is associated with lower annual report readability to compensate for a perceived increase in the risk of financial misstatement for United States (US) firms. In particular, we find that lower annual report readability is associated with longer audit delays and higher audit fees for Form 10-K for US auditors, suggesting that auditors spend more effort auditing clients when annual reports have lower readability. We also find that low readability increases the likelihood of auditors using more explanatory language in unqualified audit reports.     

酒类预包装食品标签不合格情况分析及建议

本文对2016—2019年的酒类预包装食品标签不合格情况进行统计,解读了当前食品标签标准的变化对酒类食品生产企业的影响,分析了标签不合格的原因并提出自己的建议。