Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

提升新建本科院校教学管理人员的职业能力

新建本科院校教学管理队伍的建设普遍滞后于教师队伍的建设,必须采取有效措施提升教学管理人员的职业能力,以提高教学管理水平。先从教学管理人员职业能力的内涵入手,进一步分析了新建本科院校教学管理人员现状和提升其职业能力的必要性,最后从定岗定编、提高教学管理人员的入门门槛、加强教学管理人员的职业观教育和加强职业能力后续的开发等...     

Financial advisor titles: Informational complexity and the role of regulatory simplification

Today's complex financial markets require high levels of financial literacy that most consumers do not possess. Consumers may choose to mitigate their information disadvantage by hiring a financial professional. In searching for such a professional, however, consumers will find a multitude of financial advising titles that may or may not signal competence, education, and professionalism. Various regulatory bodies, and piecemeal regulation over the past 80 years, have resulted in an incoherent code of law. Two narrow protections for senior citizens specifically address financial credentials, however. These model regulations were drafted by the National Association of Insurance Commissioners (NAIC) and the North American Securities Administrators Association (NASAA) in 2008. This commentary explores why some states have adopted these regulations while others have not and notes the need for research to systematically evaluate the effectiveness of such regulations.     

新疆高校研究生教育研究滞后原因探讨——以研究生管理人员为例

新疆高校研究生教育研究相对滞后。虽然新疆高校研究生教育管理人员学历高、年富力强、专业知识广博,但是因为人数有限,承担的管理任务较重,加之专业方面的牵涉,使其对所从事的工作进行深入研究和探讨不够,致使该领域研究成果偏少。