头脑风暴法在舞弊审计中的运用研究:回顾与启示

头脑风暴法有助于解决舞弊审计这一类非结构化问题,在舞弊审计中运用头脑风暴法成为美国注册会计师审计中的一项必要程序,头脑风暴技术也成为审计理论界和实务界关注的一个重点问题。本文对相关研究文献进行了梳理和回顾,总结文献研究发现:舞弊审计适合使用开放式头脑风暴法、循环头脑风暴法和电子头脑风暴法;头脑风暴法不仅有助于审计人员识别更多的舞弊风险因素和提高识别因素的质量,而且能够使审计人员表现得更加谨慎,调高了客户舞弊风险的预期水平;此外,头脑风暴讨论会还能够使审计人员更愿意修改拟实施的实质性测试程序,采取更为有效的舞弊风险应对程序。这些实践经验和研究成果对我国审计实践和审计理论研究都具有重要的借鉴作用。     

中国审计实证研究:1999-2007

中国审计实证研究自1999以来,已经取得了长足的进展。本文拟对国内主要学术刊物发表的审计实证研究文献进行综述,主要考察审计实证研究所得到的结论以及审计实证研究中所存在的不足,以期能为推动中国审计实务工作与审计实证研究的发展提供依据。     

现代审计活动中的行为研究

审计作为一种独立的经济监督活动,具体表现为审计人员个体与群体组织的一系列有序的行为,而审计行为与其它行为一样,需要进行科学与合理的规划、领导、组织和控制。因此,在现代审计活动中,必须注重对审计行为的研究,把握个体行为、群体行为两者的内在联系和相互作用,充分调动审计人员的工作积极性和主观能动性,增加审计群体的凝聚力,促进审计组织活动的有效进行。     

IT审计:人民银行内审面临的新挑战

人民银行IT审计的目标应定位于：保证计算机系统的安全健康运行，有效控制系统风险。其审计步骤，大体上应分两步走：第一步，以IS审计为主，在此基础上不断探索IT审计途径；第二步，实现以IT审计为主。     

中国注册会计师审计实证研究:理论借鉴、本土特色与国际融合

实证会计研究在我国兴起的二十余年来,经常被讨论的一个问题是理论借鉴有余、本土特色不足.本文围绕注册会计师审计实证研究领域探讨了理论借鉴与本土特色的适配问题,列举了该领域若干较为突出的本土特色.我国新兴的资本市场以及尚处于起步发展阶段的审计职业决定了研究者在借鉴西方市场的理论时,宜充分评估我国制度背景是否与拟借鉴理论的实践基础相匹配.本文还讨论了如何辩证看待本土特色与国际融合的关系.     

审计质量保障的权利配置研究视角

现行审计质量问题是审计委托权配置失范的外部性表现.提高审计质量的有效措施是对现行会计流程控制权配置范式进行变迁,改变目前企业管理当局集会计政策选择权、会计人员聘任权及审计委托权于一身的状况,使会计信息供应脱离管理当局的直接控制而由财务报告委员会及其所属的独立会计机构全程负责,此时高质量审计服务成为信息生产者、信息使用者、企业管理当局及注册会计师的共同需求,审计质量有了保障.     

审计与组织学习:国家审计建设性作用视角的分析

审计最初被赋予查错纠弊的监督职能,审计署成立初期国家审计主要扮演着国有资产保值增值的守护者角色。随着社会经济环境的变化和人们对审计本质认识的深化,国家审计许多潜在的功能逐渐被人们在实践中所发掘和发现。刘家义审计长提出审计是保障国家经济社会健康运行的免疫系统,突出了审计的建设性作用。本文首先回顾社会变革环境下中国国家审计功能及其演进,然后以组织学习理论和契约经济学理论作为审计建设性作用的理论依据,最后在理论分析的基础上提出基于组织学习的审计建设性功能制度创新。     

Accounting and Auditing at the Time of Blockchain Technology: A Research Agenda

Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addressed in this study is: What are the major themes emerging from academic research and professional reports and websites debating blockchain technology in the accounting and auditing context? A literature review of academic literature and professional reports and websites is performed to identify a taxonomy of emerging themes. The study finds that the most discussed themes in scholarly works and professional sources are governance, transparency and trust issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical implications for accountants and auditors on how to approach the blockchain development are provided. Moreover, this study offers suggestions for future research on accounting and auditing in the blockchain era.     

The Role of Auditing in Corporate Governance in Australia and New Zealand: A Research Synthesis

Corporate governance is of growing importance in Australia, New Zealand and all over the world. Corporate governance interacts with auditing and it is useful to understand how corporate governance and auditing affect companies. A related issue is whether better governance is a substitute for auditing or a complement. Previous studies of that issue have had mixed results. This review article provides a synthesis of Australian and New Zealand research about corporate governance and auditing that assesses what has been found and examines issues that can be explored using multiple studies. We conclude that despite extensive research, there is still considerable uncertainty about how corporate governance mechanisms are related to auditing and how auditing is associated with corporate governance. We conclude that recommendations for better governance (beyond a minimum level) are not yet supported by evidence. The results are intended to be helpful in providing advice about policy in Australia and New Zealand, and in determining directions for new research.     

审计职业怀疑研究综述

职业怀疑是注册会计师从事审计工作应有的重要素质,也是影响审计质量的重要因素,尤其是审计职业界日益强调在审计计划和执行工作中应该保持职业怀疑态度的今天,这一问题就显得更为重要。然而,国内外关于这一问题的研究都相对比较薄弱。本文首先对已有的关于审计职业怀疑内涵的不同观点进行了分析,按照时间脉络介绍和分析了在发展过程中逐步形成的四个审计职业怀疑模型,在此基础上从审计职业怀疑与审计人员的个体特征、审计职业怀疑与职业怀疑行为两个方面,梳理和评述了目前国外对审计职业怀疑的研究成果,最后结合上述研究成果和审计实践,指出了这一领域未来可能的研究方向,以期为我国审计职业怀疑的理论研究和实践活动提供借鉴和参考。     

Configural Information Processing in Auditing: Further Evidence

An important issue in audit judgment research has been how auditors combine information in order to make judgments and, in particular, whether auditors ‘judgments involve configural cue usage. Some recent research (Brown and Solomon, 1990; 1991) has found that under certain conditions, many auditors were able to configurally process information. This paper extends this research by examining some conditions that may facilitate the development of auditors’ ability to configurally process available information. The study found that: (a) the proportion of auditors processing the information configurally was greater than chance; (b) for those that processed the information configurally, the form of the interaction was as predicted, that is, ordinal with a compensatory form; (c) increasing depth of processing by requiring subjects to provide explanations for their judgments did not have a significant effect on the number of auditors processing configurally; (d) the level of consensus was higher for auditors who processed configurally than for those who did not; and (e) the analysis of the explanations provided by configurai cue processors indicated that they saw the relevant cues as being substitutable.     

Crowdfunding models: Keep-It-All vs. All-Or-Nothing

Reward-based crowdfunding campaigns are commonly offered in one of two models via fundraising goals set by an entrepreneur: “Keep-It-All” (KIA), where the entrepreneur keeps the entire amount raised regardless of achieving the goal, and “All-Or-Nothing” (AON), where the entrepreneur keeps nothing unless the goal is achieved. We hypothesize that AON forces the entrepreneur to bear greater risk and encourages crowdfunders to pledge more capital enabling entrepreneurs to set larger goals. We further hypothesize that AON is a costly signal of commitment for entrepreneurs yielding a separate equilibrium with higher quality and more innovative projects with greater success rates. Empirical tests support both hypotheses.     

Bond durations: Corporates vs. Treasuries

We compare the durations (the percentage price sensitivity with respect to the default-free short rate) of corporate and Treasury bonds in the reduced-form, intensity-based credit risk modeling framework. In a frequently used intensity-based model for corporate bond valuation we provide an example showing that, given the parameter estimates found in empirical studies, the duration of a corporate coupon bond may very well be larger than the duration of a similar Treasury bond. This finding contrasts with conclusions of previous studies. In a general, intensity-based recovery of market value framework we provide a simple sufficient condition for when the duration of a corporate bond will be smaller than that of a similar Treasury bond. We also provide an upper bound on the duration of the corporate coupon bond.     

Gathering Data for Archival,Field, Survey,and Experimental Accounting Research

In the published proceedings of the first Journal of Accounting Research Conference, Vatter [1966] lamented that “Gathering direct and original facts is a tedious and difficult task, and it is not surprising that such work is avoided.” For the fiftieth JAR Conference, we introduce a framework to help researchers understand the complementary value of seven empirical methods that gather data in different ways: prestructured archives, unstructured (“hand‐collected”) archives, field studies, field experiments, surveys, laboratory studies, and laboratory experiments. The framework spells out five goals of an empirical literature and defines the seven methods according to researchers’ choices with respect to five data gathering tasks. We use the framework and examples of successful research studies in the financial reporting literature to clarify how data gathering choices affect a study's ability to achieve its goals, and conclude by showing how the complementary nature of different methods allows researchers to build a literature more effectively than they could with less diverse approaches to gathering data.     

中美货币供应与经济增长的比较研究

20世纪90年代,中国和美国的经济都实现了持续较快增长.经济增长离不开货币供应的支持,通过对20世纪90年代中国与美国金融发展中货币供应与经济增长的相关关系进行比较研究发现:两国的各层次货币供应量均与GDP高度相关,且都有显著的线性依存关系;但程度却不相同,货币流通速度也有差异.我国应充分有效地利用金融资源服务于经济、金融的发展.     

Auditing in the United States: a historical perspective

This article reports several archival auditing discoveries and episodes, including significant previously unpublished ones, in a context that relates auditing to early corporate enterprises in the United States. While the Baltimore and Ohio Railroad's reliance on its audit committee of directors from its inception in 1827 and the functions of the auditing committee of the Mobile and Ohio Railroad in the 1850s are the principal subjects of the article, other railroad examples are also provided. These uses of auditing in the early corporate United States provide materials which provide a useful perspective for today's accounting researchers and practitioners as to the fundamental control and governance values of the auditing function. The article advances the basis for explaining the origins and development of auditing in the United States.