CPA职业道德博弈分析

本文运用博弈分析方法对CPA职业道德进行了分析,发现CPA职业道德状况是CPA审计市场诸因素的复合函数,分别运用不完全信息动态博弈和静态博弈方法,对CPA审计机制和CPA行业内部的诸因素对CPA职业道德的影响进行了分析,并提出了相应的治理对策。     

协调CPA职业界与法律界对CPA审计法律责任的判定

如何判定CPA的审计法律责任,CPA职业界与法律界一直存在着不同的认识。主要分歧有:CPA过失及其程度的判断标准,“相对保证”与“绝对保证”之争。本文在分析CPA职业界与法律界分歧的基础上,对CPA审计法律责任的判定提出了看法,认为应综合考虑审计过程和审计结果判定CPA的法律责任。     

我国CPA考试制度的思考及完善对策探析

CPA考试是选拔合格CPA的重要途径,我国的CPA考试为我国的CPA事业作出了巨大贡献。本文通过对我国现有CPA考试制度从报考资格、考试内容、考试方式等方面进行分析,并就如何进一步完善考试制度提出自己的观点和看法。     

对CPA审计失信问题的研究——基于经济学角度

近年来,注册会计师（CPA）行业造假事件层出不穷,CPA的公信度开始下降,诚信缺失已是当前CPA行业急需解决的问题：本文从经济学角度分析CPA失信的原因,并提出了相关解决措施。     

注册会计师审计信誉缺失的经济学分析

随着一些上市公司财务造假被曝光,CPA审计造假问题被揭开,这严重动摇了CPA审计的权威性。本文从经济学角度深入分析了CPA审计机构和人员甘冒道德风险,做出逆向选择,出具假审计报告,自毁信誉的原因。针对原因,文中从四个方面提出了针对性的措施,对于重树国内CPA审计的社会信誉,改善CPA审计的市场环境,规范CPA审计执业有一定的借鉴意义。     

CPA行业信息化技术标准体系构建

本文构建了CPA行业信息化技术标准体系,总结了CPA行业信息化建设目标与任务,提出了"三条主线,四个层次"的CPA行业信息化总体规划思路以及CPA行业信息化总体业务和技术框架。     

提高我国CPA审计质量的对策研究

近几年我国审计项目违规行为多有被查处和披露，CPA审计质量水平低下，对CPA行业发展很不利。本文通过分析我国CPA审计现状，深究CPA审计质量低下原因，并研究相关对策以提高我国CPA审计质量。     

从会计信息化角度探讨CPA考试改革

本文通过分析会计信息化对CPA审计的影响,阐述了会计信息化对CPA素质的要求。针对目前我国CPA考试内容的缺陷,借鉴国外CPA考试的内容,提出了我国CAP考试内容改革的建议。     

会计市场全面开放条件下CPA培养问题探讨

随着改革开放的不断深入,我国将在更大范围内和更深层次上提高会计市场的开放程度。本文在探讨改革开放给我国会计师事务所和CPA行业带来的影响的基础上,重点分析了当前CPA的培养状况以及CPA的执业质量,并提出了新的CPA培养模式。     

关于CPA职业界独立审计法律责任规避问题的研究

<正>CPA的职业性质决定它是一个容易遭受法律诉讼的行业,那些蒙受损失的受害人总想通过起诉CPA尽可能使损失得以补偿。CPA制度在我国恢复与重建已有近30年的历史,近几年来,我国CPA行业发生了一系列震惊整个行业乃至全社会的案件,涉及CPA的中小型诉讼案更有日益上升的趋势。如何避免法律诉讼,已成为我国CPA非常关注的问题。     

Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe

This paper studies variables that have an effect on the choice of whether or not reports on corporate social responsibility are assured and who is selected to provide assurance. Such assurance reports increase the credibility of environmental and social reporting. In a European sample we observe some differences from previous research. Overall, industry effects seem small, but size and media visibility have a significant impact on assuring CSR reports. It seems that companies differentiate less between auditors and consultants. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment     

博弈论视角的大学生诚信缺失分析与诚信教育探索

当前大学生诚信缺失问题是高校教育工作者亟需解决的重要问题。从博弈论的视角,对大学生诚信与失信的行为进行了一次性的简单博弈分析和重复博弈分析。基于分析的结果,从增加博弈双方信息对称性,将简单博弈转化为重复博弈分析、建立大学生诚信档案,畅通大学生诚信信息获取的渠道、加大对诚信缺失行为的处罚力度,增加对失信行为处罚的可信性等方面进行了重复博弈的诚信教育探索。     

自愿性信息披露诚信机制的博弈分析

传统自愿性信息披露理论认为,自愿性披露的信息是真实可靠的,可通过市场机制自动实现诚信披露。但市场保障机制的条件往往并不成熟,此时可考虑引入法律等第三方干预机制来对自愿披露诚信进行管制。     

正态模糊需求下(T,S)存储策略的安全库存研究

基于可信性理论,研究了市场需求以正态模糊数表示的情况下,安全库存的确定问题。并通过计算示例,分析了服务水平和需求的不确定性对安全库存的影响。     

Sustainability Development and the Quality of Assurance Reports: Empirical Evidence

There is a rising trend among companies to publish their sustainability or corporate social responsibility (CSR) reports. Assurance of these reports is a valuable voluntary tool to provide them with higher credibility. Nonetheless, the quality of assurance reports differs in practice and the objective of this paper is to provide evidence in this new area of research. Indeed, we are pioneers in developing an index to measure the quality of assurance reports. We choose the Spanish setting because it is the worldwide leading country as regards CSR reporting (KPMG, 2011; Sierra et al., 2012). We have found evidence on the determinants for CSR reporting posited by existing literature that have an impact on (a) the decision of companies to publish their CSR reports, (b) the decision to assure the CSR report or not and (c) the decision to hire the assurance services from an auditor or a consultant and the subsequent quality of the assurance report. Last but not least, our results from a sample of 161 CSR assurance reports evidence that assurance reports are of fairly acceptable quality, according to the index proposed. Furthermore, the value of the quality index is significantly higher if the assurance services are provided by an auditor (as opposed to a consultant) and if the CSR reporting company is larger. Copyright © 2012 John Wiley & Sons, Ltd and ERP Environment.     

图书馆信誉与读者信誉

图书馆信誉的建立与读者信誉的评价是图书管理事业发展中提出的两大关键问题。如何强化图书馆的信誉意识、实施信誉战略,建立读者信誉度评价体系,维系读者对图书馆的信誉度和忠诚度,是图书馆管理建设工作的重点,也是图书馆转型期需要解决的重要问题。     

Understanding social influence in Facebook fundraising: Relationship strength,immediacy of needs,and number of donations

Crowdfunding through social media has presented challenges and opportunities for nonprofit and voluntary sector organizations. To better understand how organizations can harness the power of social media in fundraising, the current research examined the effects of different types of Facebook fundraising posts on donor engagement. Based on Social Impact Theory, three factors of social influence were investigated, including relationship strength with the fundraiser creator, immediacy or urgency of the fundraising need, and number of donations. An online experiment was conducted using samples recruited through Amazon Mechanical Turk. A repeated measures test was performed to explore the effects of three social influence factors on perceived source credibility, feeling of social presence, attitude toward the post, and intention to click, share, and donate. Strongest main effects were found for immediacy of needs. Facebook fundraising posts for an urgent need generated much more positive responses than posts for a nonurgent need. Interaction effects were also found among three variables in perceived credibility and intention to click. Personal relevance and perceived risk moderated the effects of number of donations on intention to donate. Implications for nonprofit and voluntary sector organizations were discussed.     

Establishing HR Professionals’ Influence and Credibility: Lessons from the Capital Markets and Investment Banking Sector

Through two separate studies involving 47 interviews inside 22 institutions in the capital markets and investment banking sector, we explore the levels of influence and sources of credibility for senior HR professionals, and examine the challenges they face in establishing credibility. We compare these findings against previous research, which has identified several determinants of HR’s influence and credibility. Our findings confirm that HR’s modest influence is contingent on the predispositions and convictions of key stakeholders, notably the CEO, but also depends on the decision being taken. We find that the basis for senior HR professionals’ credibility is more individual than institutional, and that HR professionals and senior business managers differ in the priorities they assign to credibility determinants. Finally, the studies illuminate an enduring inherent tension for HR in establishing credibility, between servicing their internal clients’ needs and retaining a level of independence. We reflect upon the transient nature of HR credibility in this sector and others. © 2014 Wiley Periodicals, Inc.     

考试信度的探讨

本文阐述了信度定义测试信度的方法以及影响考试信度的因素,最后列举一些提高考试信度的措施。     

Monetary policy credibility: A Phillips curve view

The paper investigates the presence of monetary policy credibility in eight countries by filtering the residuals from an “augmented” Phillips curve. Two of the eight countries (US and New Zealand) exhibit robust credibility effects across samples. Two countries (South Africa and the UK) exhibit credibility effects in the sample involving the 1990s, but these effects disappear in the sample beginning in 2000. The rest of the countries do not exhibit monetary policy credibility. Given that seven of the eight countries have adopted an explicit inflation-targeting framework, we conclude that there is very weak evidence that this framework enhances monetary policy credibility. These results are however sensitive to how inflation and the output gap are measured.