Recreation and the Environment as Cultural Dimensions in Contemporary American Society

This paper broadly explores changing outdoor recreation demands, environmental opinions and demographics in the United States. With this country's population predicted to more than double by the end of this century, it is imperative that we understand these trends and their implications for better managing our natural environment and providing opportunities for outdoor recreation in that environment. Using national survey data, we have described differences in recreation behavior (participation) and environmental attitudes nationwide across six socio-demographic factors-race, country of birth, rural-urban residence, region of the country, age and income. Results indicate that demographic differences, recreation activity choices and people's environmental positions are linked.     

持续经营有重大疑虑审计意见表达方式实证研究

从理论上讲,审计师在出具持续经营有重大疑虑审计意见时,由于受到经济依赖与审计风险的双重影响,可能存在变通行为。非参数检验结果表明:一方面,持续经营有重大疑虑审计意见的明确表达样本组与隐含表达样本组之间,在持续经营风险上存在显著差异,明确表达样本组的持续经营风险显著地高于隐含表达样本组;另一方面,隐含表达样本组审计师对客户公司的经济依赖显著地高于明确表达样本组。可以推论:审计师进行持续经营有重大疑虑审计意见决策,具体选择明确表达还是隐含表达时,综合权衡了对客户经济依赖和客户持续经营风险。     

上市公司审计、财务困境与会计师事务所更迭——基于2000-2003年上市公司数据的实证研究

上市公司会计师事务所的更换越来越引起市场、投资者以及研究者的关注。本文主要基于国外的相关研究和中国股市及上市公司的特征，提出八个研究假设，然后构建Logistic回归模型，依据2000-2003年上市公司年报数据进行假设检验，主要考察非标准审计意见、审计者规模、财务困境和审计迟滞与会计师事务所更迭之间的关系。综合Logistic回归分析结果，基本上可以认为，在同等条件下，上年度及本年度被出具非标准审计意见、由规模小的会计师事务所审计、每股经营现金流为负(处于财务困境中)、上年度和本年度审计迟滞时间长的上市公司更有可能更换会计师事务所。同时，被ST以及公司规模小的上市公司更有可能更换会计师事务所。     

落实“国九条”促进物流业健康发展

物流业是流通业的重要支撑与基础保障,在降低流通成本、提升流通效率等方面具有十分积极的作用.2011年,我国物流运行保持平稳较快增长态势,物流政策环境进一步改善,特别是2011年8月《国务院办公厅关于促进物流业健康发展政策措施的意见》(简称“国九条”)的出台,对于细化落实《物流业调整和振兴规划》,进一步转变物流业发展方式,引导物流业科学发展具有非常重要的意义,为下一阶段我国物流业政策调整指明了方向.这是落实《物流业调整和振兴规划》的重要举措,是降低流通成本的必然要求,是提升产业竞争力的必要保证.此外,“国九条”针对业界反映强烈、长期制约物流业发展的突出问题,提出了税收、土地、交通、体制改革、资源整合、技术创新、加大投入和农产品物流等九个方面的四十多条政策措施.比如,在税收方面,强调在完善税收试点办法的基础上,研究解决仓储、配送、货运代理等环节与运输环节营业税税率不统一的问题和大宗商品仓储设施用地的土地使用税政策,切实减轻物流企业税收负担;在交通方面,针对反映集中的过路过桥费过高、罚款过多过乱、配送车辆进城难等问题,提出了清理并降低过路过桥费、为配送车辆进城通行提供便利、坚决治理“乱罚款”、实事求是解决车辆运输车难题、制定大件运输管理办法等一系列措施.     

公司社会责任对审计收费与审计意见影响的实证研究

本文利用2011年沪深两市上市公司发布的社会责任报告,对社会责任信息进行定量化的基础上,实证研究了审计师是否会对被审计单位的社会责任信息做出反应,以及如何做出反应.研究结果表明,公司社会责任履行情况会影响审计收费,且社会责任信息披露越充分,越有利于降低审计师收费;相比没有发布社会责任报告的公司,审计师对独立发布社会责任报告的公司出具持续经营审计意见的可能性会更低.     

美国专家对中美第二次战略与经济对话的反应

在中美两国举行第二轮战略与经济对话之前、期间,及其之后,美国方面以智库为首展开了对对话的诸多讨论。专家们讨论的问题主要有:对话的背景、动因、目的;对话的内容和成果;对话的前景等。透过美国专家的反应,可以看到美国方面对于对话的基本认识,也可以为中方思考未来中美战略与经济对话的发展提供借鉴。     

客户相对规模、非诉讼成本与审计意见决策

通过对2004年沪深两市上市公司的研究,我们发现,相对较小的客户(相对于其审计师事务所的其他客户)被出具非标准审计意见的概率较高。审计师事务所对小客户出具非标准审计意见的倾向性,可能与诉讼成本和非诉讼成本的权衡有关。给定会计准则的偏离事项,审计师对大客户出具审计意见,预期的非诉讼成本(如果出具非标准审计意见)可能高于预期的诉讼成本(如果出具标准无保留意见),因此理性的审计师倾向于出具标准无保留意见;审计师对小客户出具审计意见,预期的非诉讼成本(如果出具非标准审计意见)可能低于预期的诉讼成本(如果出具标准无保留意见),因此理性的审计师倾向于出具非标准审计意见。诉讼成本和非诉讼成本的权衡,导致相对较小的客户更容易招致审计师的不利审计意见。     

Alternative Hypotheses Concerning Depreciation of Buildings

Ball, Walker and Whittred (1979) reported that companies receiving audit qualifications for non-compliance with the requirement to depreciate buildings earned higher than expected returns at the time of the release of the qualification. This paper examines the possibility that this result could be due to cash-flow effects related to the decision not to comply with the depreciation requirement. The results generally support the view that there are cash-flow effects associated with a company's decision not to depreciate buildings.     

Toward a better expert system for auditor going concern opinions using Bayesian network inflation factors

We develop an analytical model intended as the first stage in the development of expert systems to improve auditor knowledge in, and assist in the decision process of, Going Concern Opinions (“GCOs”). Our approach is consistent with a design science approach to developing information systems, resulting in an initial artifact, the mathematical model, which can, through iterative design science and behavioral research, inform a technology-based expert system. Based on Bayesian networks, our model provides insights about auditors’ revision, or inflation, of the probability to issue a GCO based on the interrelationship that forms with the incremental existence of one, two, or three publicly observable financial statement risk factors – net operating loss, negative cash flows from operations, and negative working capital. We calculate the revised probabilities using empirical data of GCOs from 2004 to 2015. Results reveal that the incremental relationship (one, two, or three factors present) effectively models expert auditors’ decisions to issue a GCO, and suggests the existence of these measurable inflation factors that represent situational and auditor-specific factors. We also find that Non-Big Four auditors inflate these factors differently than Big Four auditors to arrive at a decision to issue a GCO.