Audit Firm Attributes and Auditor Litigation Risk

This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having: (1) separate non-audit and audit divisions; (2) a higher proportion of partners; and (3) a higher annual growth in number of CPAs employed. Additionally, we find that the risk is higher in audit firms having: (1) operating losses; and (2) high revenue growth. Our results are consistent with the idea that audit firms' financial condition and organizational structure affect their independence/ expertise, and, in turn, their litigation risk. Our results are broadly supportive of the PCAOB's (2015) and US Department of Treasury's (2008) views that investors, audit committees, management, and other regulators could benefit from having access to financial and organizational information about audit firms.     

诗歌情感的内在层次及其表现

诗歌是情感的艺术，诗人把内隐的丰富多变的情感外化为磁性的诗化语言，使之传承、发展与升华。阐述了诗歌情感的层次特性及在语言、押韵、节奏、意境等方面的表现，力图唤起人们对诗歌情感内在层次的关注。     

刍议馆长的非权力影响力

馆长对图书馆的事业发展至关重要.探讨了图书馆馆长治理图书馆的非权力影响力,即指依靠馆长自身的素养,即德、才、仁、情等因素,使馆长更具向心力、凝聚力,从而推动图书馆工作的有效地运作,促进图书馆事业的蓬勃发展.     

以企业再造思想振兴东北老工业基地

从企业再造理论产生的背景和东北老工业基地的实际情况来看,在振兴东北老工业基地的实践中应贯彻企业再造思想.要以企业再造思想为指导,把整个东北地区看做一个大组织,搞好地区的文化建设;要从企业再造理论的精神实质出发,建立新的完善的市场机制;要坚持企业再造思想所强调的三个核心原则,搞好东北地区的行政改革.     

日本行政规制改革的全景透析及其启示

自上个世纪80年代初始,日本进行了一场以经济振兴为核心目标、以行政规制缓和为主要内容的行政改革。探究日本行政规制改革的背景和动因,评介日本行政规制改革的历程与策略,剖析日本行政规制改革的特征及其对我国行政规制改革的启示,具有极其重要的理论意义和现实意义。     

行政诉讼举证责任探析

行政诉讼举证责任制度是行政诉讼证据制度的核心 ,这一制度对于行政诉讼的后果产生决定性的作用。完善我国的行政诉讼举证责任制度 ,对于促进我国行政诉讼证据制度理论研究的发展 ,从而保障行政诉讼的公平、公正 ,具有十分重要的意义     

“万村千乡”推广悖论及其解决方案

在农村消费市场存在差异的条件下，全国范围的以行政补贴和市场推广相结合的“万村千乡”推广方式将面临“推广悖论”，即工程的普遍服务职能与企业追求利润的目标之间的冲突，进而可能会造成财政补贴资金的浪费。应在不同区域采用不同的推广策略：发达地区农村，应以企业自主经营为主；具有一定消费市场潜力但企业开拓成本还比较高的地区，应行政补贴和市场推广相结合；尚不具备经营条件的农村地区，应加强基础设施建设，并提高农民收入水平，待时机成熟后再逐步推进。     

The Dangers of Misclassifying “Employees”: Microsoft Litigation Emphasizes Distinctions Between Employees and Nontraditional Workers

In the past decade, businesses, for reasons such as greater flexibility and lower total costs, have increased their use of nontraditional workers such as independent contractors and temporary agency employees. The Internal Revenue Service's crackdown on misclassifying employees slowed this growth. Additionally, recent lawsuits by nontraditional workers against employers such as Microsoft Corporation have resulted in some client employers being forced to pay more benefits to nontraditional employees because of employment misclassification and coemployment rulings. Such rulings might reduce or even eliminate the use of some types of nontraditional employees. This paper analyzes the vast array of types of workers that have evolved into the nontraditional work force and the difficulty of defining employee with respect to entitlement to employer benefits. Possible recommendations for employers include auditing present use of nontraditional workers, accurately classifying employees, and taking proper actions to minimize problems in the future.     

公司治理结构的内部机制与绩效的关系

公司治理的内部机制与绩效关系的研究主要集中在三个方面,即探讨资本结构的选择与公司绩效的关 系、研究股权结构与公司绩效的关系和研究经营者激励的方式与公司绩效的关系。     

我国自然资源行政许可之缺陷及其原因分析——一种法经济学视角

通过行政许可手段保护自然资源是目前各国通行的做法,它为自然资源开发利用负外部性过程中出现的市场失灵问题提供了重要的解决办法.但是,由于当前我国行政许可法律制度不完善,行政机关通过设定、实施自然资源行政许可创造寻租机会,与被许可人博弈、恶意串通等方式实现政府自身利益最大化,导致了政府配置自然资源的失灵.