"四大"在中国A股证券审计市场的行为研究

"四大"在全球资本市场中扮演着重要的角色,很多学者直接将"四大"作为高质量审计的代名词。本文对"四大"于2003至2006年期间在中国A股证券审计市场的行为进行了研究,研究发现:"四大"的市场占有率逐年提高,同时各成员所之间也存在着激烈的竞争,较之"非四大",其选择的客户的规模大、财务质量高、ST(或*ST)客户比例低,另外,"四大"的独立性强,在相关行业已培育了显著的行业专长,能够提供高质量的审计服务,同时收取较低比率的审计费用。     

Tax haven networks and the role of the Big 4 accountancy firms

This paper investigates the association between the Big 4 accountancy firms and the extent to which multinational enterprises build, manage and maintain their networks of tax haven subsidiaries. We extend internalisation theory and derive a number of hypotheses that are tested using count models on firm-level data. Our key findings demonstrate that there is a strong correlation and causal link between the size of an MNE’s tax haven network and their use of the Big 4. We therefore argue that public policy related to the role of auditors can have a significant impact on the tax avoidance behaviour of MNEs.     

The Concept and Application of Managerial Competence in Developed and Developing Economies: A Two Country Analysis

Abstract

This paper reviews the concept of managerial competence as applied in transportation management in developing and developed economies, using Boyatzis' (1982) model of effective job performance. Boyatzis postulated that effective performance of a job is the attainment of specific results or outcomes required by the job through specific actions while maintaining or being consistent with policies, procedures, and conditions of the organizational environment. Literature search and interviews with managers with extensive experience in Nigeria and the United Kingdom reveal that Boyatzis' constructs are valid within the developed economies. However, within the developing economies, it is found that modifications are required to accommodate cultural and socio-political realities and to match the skills of individuals with their current and future roles in an organization. The study also found that there are similarities in competency requirements between the two countries. It is concluded with a recommendation that management methods be adapted rather than adopted, via such strategies as the community concept approach which emphasizes, for example, on the job training with formal theoretical reinforcement at later stages, and that practical universality of management strategies may be a myth.     

The Managerial Law Firm and the Globalization of Legal Ethics

The processes of economic integration induced by globalization have brought about a certain type of legal practice that challenges the core values of legal ethics. Law firms seeking to represent the interests of internationally active corporate clients must embrace and systematically apply concepts of strategic management and planning and install corporate business structures to sustain competition for lucrative clients. These measures bear a high conflict potential with the core values of legal ethics. However, we observe in parallel a global consolidation of these core values through an enhanced cooperation of national professional bodies, the use of international codes, and comparative legal ethics teaching and research. Furthermore, state regulation of the legal profession is concerned with preserving the core values of legal ethics to conserve the lawyer’s role in upholding the rule of law. This article defends that legal ethics is adapting to the pressures exerted by “managerial” approaches to legal practice without this altering core values that underlie legal ethics.