规模化视角下我国会计师事务所的内部治理问题研究

近年来，我国会计师事务所规模化进程不断加快，形成了一批本土大型会计师事务所。同时，我国会计师事务所在内部治理上存在的问题也突显出来。本文以立信会计师事务所的发展壮大为例，提出应当从改善组织形式、加强分所管理、增强内部信息披露、改进利润分配制度、强化风险管理等方面加强我国会计师事务所内部治理。     

会计师事务所内部利益分配机制研究

完善会计师事务所内部治理,关键在于解决会计师事务所相关利益主体的利益分配问题,利益分配机制是会计师事务所内部治理最核心的内容。本文在分析我国会计师事务所内部利益分配现状的基础上,借鉴西方会计师事务所的成功经验,构建有中国特色的会计师事务所内部分配机制。     

会计师事务所内部治理优化及评价指标建议

内部治理是会计师事务所发展的基础和根本,是事务所执业质量和品牌声誉的重要影响因素,然而我国会计师事务所的内部治理状况并不乐观.文章针对我国目前会计师事务所内部治理的现实情况及突出问题,提出对其重要方面的优化选择,并给出一系列有益的评价指标建议.     

浅论中小会计师事务所的内部治理机制

经过近三十年的发展,我国中小会计师事务在取得成绩的同时,也暴露出自身内部治理的许多弱点内部治理直接关系着会计师事务所的质量管理和风险控制水平,是事务所健康运转和稳步发展的重要基础.本文通过对中小会计师事务所内部治理机制的重要意义、存在的问题展开论述,进而对中小会计师事务所的内部治理机制优化提出若干建议.     

会计师事务所审计质量传染效应研究

会计师事务所发生一次较为严重的低质量审计,预示着该事务所审计质量系统性偏低,这一现象被称为审计质量传染效应。会计师事务所作为提供审计服务的主体,其内部治理对审计质量具有重要影响。通过深入会计师事务所这一“黑箱”内部,考察会计师事务所员工行为模式和业务质量控制制度对审计质量的影响。研究发现,员工行为模式和业务质量控制制度存在缺陷的会计师事务所,其审计质量系统性低于其他会计师事务所的审计质量。     

本土会计师事务所的项目管理与内部治理调查分析——基于访谈调研的证据

基于我国本土会计师事务所做强做大的战略目标导向，本文通过调研，对比和总结了国际大型会计师事务所与不同类型本土会计师事务所在项目管理及内部治理各方面的现实特征，发现：由于会计师事务所的性质、形成方式、规模、经营理念、战略定位等不同，导致其在审计项目管理和内部治理方面存在不同程度的差异，而我国很多合伙制会计师事务所治理整合不到位的“形式合伙”则是其根源，应从学习先进经验、完善内部治理、强化项目管理等方面加以改进。     

会计师事务所财务管理制度研究

为了加快发展我国注册会计师行业,必须规范会计师事务所财务管理,优化会计师事务所内部治理,尽快实现会计师事务所财务一体化管理,为科学评价会计师事务所管理水平提供支持。     

会计师事务所财务管理制度研究

为了加快发展我国注册会计师行业,必须规范会计师事务所财务管理,优化会计师事务所内部治理,尽快实现会计师事务所财务一体化管理,为科学评价会计师事务所管理水平提供支持。     

会计师事务所内部治理机制研究——基于立信会计师事务所的治理实践

加强会计师事务所内部治理机制建设是提高会计信息质量和注册会计师审计质量的重要保证,是促进资本市场健康稳定发展、维护社会公众利益的重要举措,是实施会计行业国际化发展战略的重要基础工程。本文全面阐述了立信会计师事务所转制为特殊普通合伙后的内部治理实践,以期为完善我国会计师事务所的内部治理机制提供经验借鉴和政策建议。     

会计师事务所内部治理、产权性质与审计质量——基于我国A股上市公司2008-2010年的数据

利用基于问卷调查数据和因子分析方法得出的会计师事务所内部治理水平综合得分,以及我国A股上市公司2008-2010年数据,检验了会计师事务所内部治理水平、企业产权性质和资本市场审计质量之间的相关性。研究发现,会计师事务所内部治理水平越高,其审计的上市公司异常应计项目的绝对值越低,审计质量越高。进一步研究发现,这一效应会因审计客户的国有企业性质而弱化。研究表明,会计师事务所内部治理是资本市场审计质量的重要影响因素,政府主管部门和行业自律组织鼓励和促进会计师事务所完善内部治理的政策能够在一定程度上提高资本市场的审计质量。     

会计师事务所内部治理机制建设探析

新审计准则的颁布实施，实现了我国审计准则与国际趋同。为了适应审计国际化的要求，必须健全和完善会计师事务所内部治理科学机制，走出适合中国国情、顺应国际趋势的内部治理的道路，这对提高质量管理和风险控制水平，做强做大事务所有着积极的意义，本文对此进行了探讨。     

影响审计质量的因素及其未来研究机会——基于会计师事务所视角的文献综述

从会计师事务所的组织形式、规模、行业专长、内部治理、业务拓展、聘用与更换、审计费用等方面综述影响审计质量的各种因素,以从会计师事务所视角寻找研究审计质量的未来研究机会。     

Corporate governance, Sarbanes-Oxley, and small-cap firm performance

The recent debate on the onerous costs of compliance with the Sarbanes-Oxley Act has primarily focused on small firms. I study the effects of SOX compliance on such firms by comparing the performance of Canadian small-cap firms that are subject to SOX provisions with those that are not, while: (a) taking into account firms’ internal and external governance mechanisms, including the market for corporate control, and (b) accounting for the simultaneous interactions between alternative governance mechanisms and firm performance. Firms subject to Sarbanes-Oxley experienced an incremental increase in market valuation ranging between 15.7% and 34% depending on the measure of board independence used in the estimation. Some sub-optimal deployment of the endogenous governance mechanisms is observed, while the market for corporate control serves as a positive disciplining factor.     

客户资源控制权与审计师轮换的治理效应

审计师轮换是构建注册会计师审计秩序化格局以防范会计欺诈的重要监管手段。我国资本市场以行政权力和关系网络为主导的治理模式影响了会计师事务所的产权结构安排和资源配置模式,出现了客户资源控制权个人化的现象,致使我国监管政策的微观运行基础与欧美国家存在重大差异,同时也阻碍了会计师事务所的内部治理,从而说明我国审计市场存在审计师轮换的客观需求基础。为此,将审计师的私人人力资本转化为会计师事务所的组织资本是提高审计师轮换质量效应的重要路径。     

基于公司治理的企业内部会计控制研究

公司治理作为公司利益相关者的制度安排是由一系列的控制制度管理的。良好的内部会计控制是正确处理公司利益相关者关系,完善公司治理的重要保证,同时还有利于内部会计控制系统的健全。本文认为,企业必须根据公司治理的需要,建立健全企业内部会计控制系统,以促进企业持续稳定发展。     

Real and Accrual‐Based Earnings Management in the Pre‐ and Post‐IFRS Periods: Evidence from China

The purpose of this study is to investigate the prevalence of both accrual‐ and activities‐based earnings management for Chinese A‐share firms surrounding the adoption of substantially IFRS‐convergent accounting standards. Since 2007, all listed A‐share firms in China have been required to comply with a new set of accounting standards that have substantially conformed to IFRS. The new reform also produced a set of new auditing standards and internal control reporting requirements. Based on a sample of 4,050 firm‐year observations from 2002 to 2011, we find that Chinese firms in the post‐IFRS period (2007–2011) are less likely to engage in accrual‐based earnings management. The magnitude of discretionary accruals also declines after IFRS adoption. In response, we see firms turning to real activities manipulation as a substitute for upward earnings management. The reduction in accrual‐based earnings management could stem from higher quality accounting standards associated with IFRS adoption and/or concurrent changes in the governance regimes introduced with the IFRS mandate. A further analysis, however, indicates that the benefits of IFRS adoption in curbing upward accrual‐based earnings manipulation are not evenly distributed across firms. Specifically, the benefit diminishes for firms that are controlled by Chinese central or local governments, are located in less developed regions, and that have weak financial performance and therefore subject to delisting status. We also find that the benefit is less pronounced for manufacturing firms than for their non‐manufacturing counterparts.     

基于公司治理与审计质量视角的会计信息思考

文章在系统分析会计信息与审计质量、公司治理之间相互联动关系的历史演进与现行态势的基础上,研究认为公司治理的实质性变化将有利于会计和审计质量的改进,而强制的会计师事务所轮换制将有利于注册会计师独立性的提高.     

The analysis of corporate governance policy and corporate financial performance

The main purpose of this study is to investigate the relationship between the quality of corporate governance policy and the firm financial performance and. Data were collected from Corporate Library. A sample of 3,068 firms from the database of 2010 Corporate Library was analyzed. Logistic regression models were employed and SPSS statistical package was utilized to perform the analysis. Our results show that when firms have better corporate governance policies, they are more likely to perform better. Specifically, when firms have a better board rating, compensation policy, takeover defense strategy, accounting practice, and a formal governance policy, they are more likely to perform better than their counterparts without such quality corporate governance policies.     

Corporate Governance,Investment, and Firm Valuation in Asian Emerging Markets

We investigate the effects of corporate governance and family ownership on firm valuation through investment efficiency in Asian emerging markets. Using 3 years of time series data from the Credit Lyonnais Securities Asia corporate governance score for 10 Asian emerging markets, we find that good corporate governance leads to better or more efficient investment decisions and eventually to higher firm value. We also find that investors reward firms for improvement in corporate governance. The findings do not hold for Asian firms with a family or concentrated ownership structure. The results are not driven by changes in accounting standards in these markets.