英文文摘

A General Equilibrium Theory of Accounting Information Property Rights
Liu Changsheng （Accounting School, Zhongnan University of Economics and Law, Wuhan,Hubei 430074 ）     

英文摘要

Overview on Accounting Ethics Thoery from Abroad and at Home
Li Miao （Accounting School, Zhongnan University of Economics and Law, Wuhan, Hubei 430073 ）
Abstract： The foreign research related to accounting ethics from abroad has accumulated the abundant reseach results, and its research contents involve accounting professional ethical education, professional ethical code constuction and accounting ethical basic theory and so on.     

英文摘要

The Market Action of the Reversal of the Long-lived Assets Write-down --Empirical Evidence from A Share Listed Manufacturing Companies
Hong Jinming Hu Wei （Brief introduction of Research Institute for Fiscal Science,Ministry of Finance,Beijing 100036; Accounting School, Shanghai University of Finance and Economics,Shanghai 200433 ）     

英文摘要

Monetary Policy, Accounting Conservatism and Debt Financing
Wang Shengnian Qin Xiaoli （ The College of Economics and Business Administration, Shihezi University, Shihezi, Xinjiang 832000 ）
Abstract： The artiele takes the A-share quoted companies in China （ from 2003 to 2011 ）as the research objeet,and empirically studies the influence on Accounting Conservatism （AC） to Debt Financing.     

名刊要览

《管理学会评论》2005年度以及前二十年最佳论文介绍《管理学会评论》(Academy of Management Review,以下简称AMR)编委会在2006年第4期(10月)上公布了2005年度以及前二十年的十年度“最佳论文奖”评选情况。获得2005年度最佳论文奖的是由Fabrizio Ferraro教授(IESE Business School)、Jeffrey Pfeffer教授(Stanford University)和Robert Sutton教授(Stanford University)共同撰写的题为“经济学语言和假设:理论是如何成为自我满足的”(Economics Language and Assumptions: How Theories Can Become Self-Fulfilling)的文章。     

会计信息披露的分析性研究——罗伯特·E·维里克查尔《信息披露文献综述》评析

罗伯特·E·维里克查尔（Robert E．Verrecchia）是著名会计学家，美国宾夕法尼亚大学沃顿商学院教授。维里克查尔于1970年毕业于布朗大学（Brown University），并取得学士学位，1972年和1976年分别在北卡罗莱纳大学教堂山分校和斯坦福大学获得理学硕士学位和博士学位。维里克查尔在《会计与经济学杂志》（Journal of Accounting and Economics，JAE）、     

英文摘要

The Empirical Research on Factors of Accounting Fraud hased on Fraud Triangle
Xie Xiaoying Sun Yandong （GuangDong University Business Studies,GuangZhou,Guangdong 510320）
Abstract： With the empirieal study of 157 accounting fraud Chinese listed companies and matched samples in the period of 3009-2011,the reaults reveals that the firm with low assets growth.cash flow ration and return on total assets are prone to violation.     

英文摘要

The Effect of R＆D Accounting Methods on Enterprise Performance
Wu Yunduan （ Zhaoqing University, Zhaoqing, Guangdong 526061 ）
Abstract： This paper analyzed the effect of condilional capilalization, expenditure and capitalization on enterprise performance using data of puhlic company with high lechnique of 2007-2012. The results are： these three accounting methods all have negative correlation with enterprise performance on the first period, and this negative correlation of capilalization accounting method with enterprise performance change to positive correlation on the second period, and the negative correlation of expenditure accounting method with enterprise performance change to positive correlation on the three period.     

Several Theoretical Problems Concerning PhD Candidate＇s Education in the Area of Modern Management Accounting

This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （knowledge） basis, and the IT developing rapidly, the management accountants＇ services that continue to remain at original level would become no useful very soon. Part two： ＂PhD Candidates＇ Education Would Be Essential to Develop Their Disciplines＇ Scholarship＂ explores the main peculiarities of PhD candidates＇ education, and why the development of PhD Candidates＇ Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines＇ scholarship. Part three： ＂The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting＂ explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants＇ self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four： ＂The Key Points of the Doctoral Program in Modem Management Accounting＂ explores how to implement a doctoral program successfully in order to develop PhD Candidates＇ Creative Thinking, carrying forward academic democracy emphasized. Part Five： ＂Conclusion＂ points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy.     

英文摘要

Competition in Product Market and Accounting Conservatism
Liu Chang Lai Dengling （College of Economy and Managment, Shihezi University, Shihezi, Xinjiang 832003）
Abstract： This study examines the relation between the competition in the market product and accounting conservatism using the 2007-2011 year-end data from A-share listed companies in China;The empirical results show： the accounting information have conservatism characteristics after the implementation of new accounting standards ;the product market competition is negatively related to the level of conservatism,in other words,there exist alternate relationship between The product market competition and the accounting conservatism.
Keywords： Accounting conservatism Product market competition     

Research on the area which accounting calculated

Currently, accounting practices is restrained by the concept that financial accounting is based on the transaction. It excludes some important resources, like internal generated goodwill, from the accounting calculation system. So it fails to fully reflect the enterprise resource and their operating effects. Based on the analysis on recent demand and supply of accounting information, this paper proposes the view that financial accounting should be based on the value. In the authors＇ opinion, both the internal generated goodwill and the purchased goodwill have the same essence. They should be brought into the accounting system. Accounting should put the enterprise resource as its object, and the area of calculation should include enterprise resource＇s origin and composition of valuation, such as liabilities, equity and the remained of the rights, profit and comprehensive income and so on. Accounting should provide the information about the value and comprehensive income of the enterprise.     

管理会计系统理论与实践创新——评罗伯特·S·卡普兰《管理会计的竞争优势》

2006年美国会计学会管理会计学部(Management Accounting Section of The American Accounting Association)授予哈佛大学的罗伯特·卡普兰(Robert S.Kaplan)教授2006年度管理会计终身贡献奖     

Evaluation of the Impact of International Accounting Standards Board （IASB） Framework Concepts on the Public Accounting Profession

Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.     

Call for Papers

This is Journal of Modern Accounting and Auditing, a professional journal sponsored by American Sino-US Association of Entrepreneurs, and published across the United States by David Publishing Company, Chicago, IL, USA. In China, this journal is regularly issued by China National Publication Import ＆ Export Corporation on commission.     

英文摘要

Study on the Change of Influence on Accounting Information Value of Comprehensive Income Reporting Mode
Comprehensive income reporting mode changes will affect the use of fair value. The comprehensive income reporting system based on the mode change, introduced the concept of comprehensive income and its presentation of the impact on the financial report, the financial report on the quality of the status of accounting information. Aiming at the lack of reporting effect on valuation of comprehensive income information and empirieal research, this paper reported from the analysis of comprehensive income to improve investor perception, improve investor valuations and strengthen financial supervision of the constructed model, value and benefits related to model validation policy change effect. Results show that the increase in the income statement, profit and loss information will enhance the value of accounling information, can significantly improve the transparency of financial reports and significantly reduce investors valuation cost, provides the reference for the formulation of accounting standards and improve the quality of accounting information.     

Abstract

An Empirical Research on the Relationship between Market Competition and Accounting Conservatism
Abstract： Market competition environment plays an important role in accounting conservatism of corporate finance. This paper uses the data of 673 companies listed in Shanghai and Shenzhen Stock Exchange from 2001 to 2010. Based on hthe model of Basu （1997）, we examines the relation between product market competition and accounting conservatism and use quantile regression method to test the robustness of the results. We find that： First, intense product market competition improves accounting conservatism. Second, the effect of market competition on accounting conservatism decays with the increase of net income.     

Call for Papers

This is Journal of Modern Accounting and Auditing, a professional journal sponsored by American Sino-US Association of Entrepreneurs, and published across the United States by David Publishing Company, Chicago, IL, USA. In China, this journal is regularly issued by China National Publication Import ＆ Export Corporation on commission.