Economic Effects of Accounting Regulation for Public Accountants: Evidence from the Netherlands

This paper provides empirical evidence on the size of the audit market and the number of public accountants supplying services in an attempt to understand the effects of accounting regulation for public accountants. Intuitively, the size of the market for public accounting services would be expected to increase because of accounting regulation and have beneficial effects for public accountants. However, the actual effects of accounting regulation depend on the level of voluntary disclosure before the regulation, the degree of compliance with the regulation by firms and the number of public accountants supplying services. The size effects of two changes in Dutch accounting regulation, one in 1970 and one in 1983, are analysed empirically. The indicators of the size of the market for public accounting services used suggest an increase in the size of the audit market. The results for the supply side suggest that the total number of employed public accountants adjusted to this increase. However, the total number of partners did not adjust to the increased size of the market. Two alternative explanations for the different findings for employed public accountants and partners are provided and discussed.     

张克、殷翔龙、谭宪才三位注册会计师荣获全国杰出会计工作者全国优秀会计工作者称号

12月19日晚,财政部纪念会计法实施20周年暨全国杰出、优秀会计工作者表彰仪式在北京京西宾馆举行。本次活动共表彰了20名全国杰出会计工作者和25名全国优秀会计工作者,其中注册会计师张克、殷翔龙荣获全国杰出会计工作者称号,谭宪才荣获全国优秀会计工作者称号。按照财政部关于评选表彰全国杰出会计工作者的通知,在中注协的组织推动下,各地协会和广大会计师事务所积极响应,广泛参与,踊跃推荐候选人和参加网上投票工作,很多地方协会还组织了本地区优秀注册会计师的评选工作,在行业内掀起了评选、表彰和学习优秀注册会计师的热潮。希望行业广…     

2007年全国注册会计师资格考试《财务成本管理》模拟试题

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会计人员继续教育探索

知识经济时代迫切需要提高会计人员的综合素质,扭转会计队伍的落后状况,就要完善会计人员的继续教育,建立有效的激励机制,提高广大会计人员自觉接受教育的积极性;在培训方面要合理安排,形式多样,加强管理,严格监督,保证培训质量.     

论会计职业判断

本文认为 ,中国企业会计标准已基本实现了与国际会计准则的大同 ,是高质量的会计标准 ;当前我国会计改革和发展的首要任务是如何着力提高会计人员的职业判断。论文在界定会计职业判断内涵、特征的基础上 ,分析了我国会计职业判断的动机及影响因素 ,提出会计职业判断必须以会计法规制度为限制 ,以公允反映为准则 ,以遵守职业道德为前提 ,讲求适用性和成本效益。     

American Accountants in 1880

Although much has been written about the foundation and maturation of the early US public accountancy profession, little is known about the community of American accountants that existed prior to the main foundational events of the 1880s and 1890s. Using data extracted from the 1880 US Census, this study provides a contextualised review of American accountants in that year. Contextual factors include the population and manufacturing economy of the US in 1880, and other accounting service providers such as auditors and bookkeepers. The study reveals a very small community of accountants relative to the US population and manufacturing economy, occupational and economic distinctions between accountants, auditors and bookkeepers, little evidence of public accountancy as a significant occupation, the presence of a small female subset of the accountant community, and a significant proportion of accountants associated with lower socio-economic classifications and immigration. The evidence of the study is consistent with contemporary comments recorded by British public accountants and American bookkeepers.     

漫谈世界会计师大会

世界会计师大会(World Congress of Accountants,WCOA)是由国际会计师联合会(IFAC)每5年举办一次的全球会计师会议.     

会计人员的劳动保护机制——对新《会计法》下如何救济会计人员弱势地位的思考

本文通过将会计人员作为特殊劳动者置于当前社会法制现状中 ,根据我国《劳动法》的基本精神和仲裁程序的特点 ,考虑通过民事立法设定特殊劳动保护程序帮助其改善当前的弱势地位 ,缩小与单位负责人地位力量对比 ,从而承担起新《会计法》所赋予的权利与义务 ,最终实现新《会计法》打击会计信息失真现象的立法初衷。     

注册会计师行业存在的问题及建议

我国注册会计师行业存在的"先天不足"及其公司治理结构等方面的缺陷,致使其不适应市场经济发展的要求。应通过推行有限责任合伙制、加强监管与完善法律制度、建立信用机制、实行新型同业互查等政策措施,促进注册会计师行业规范健康地发展。     

加强对从事证券业务会计师事务所的监管

目前我国从事证券业务会计师事务所的监管部门是财政部门、证监会和中国注册会计师协会,由于证监会尚未形成相对独立的监管体系以及三部门之间缺乏协调监管机制,从事证券业务的会计师事务所问题较多.从短期看应加快与财政部门、注册会计师协会一起创建有效的综合监管体制;从长期看应加强立法、转换监管思路、重视事后监管.     

加强会计职业道德建设的思考

在会计行业中“诚信”这个词越来越受到人们的质疑,迫使会计人员的职业道德面临着严峻的考验,特别是近年来由于社会经济发展迅速,不少人在物质财富中失去方向,贪污舞弊、作假账、滥用职权行为等屡见不鲜。对于当今会计职业道德的严重丧失,我们必须从企业制度和内部控制、法律法规、企业领导人、会计人员自身等多方面加强会计职业道德的建设,尽快的使会计人员的会计职业道德问题走出困境。     

论我国高级会计人才培养体系的构建

高级会计人才的教育培养已经成为一个重要的课题。文章首先分析了我国高级会计人才的现状,认为我国当前缺乏足够的高级会计人才。为了培养高级会计人才,我们需要构建一个合理的高级会计人才培养体系,包括研究制定权威的高级会计人才能力框架,并通过各种渠道按照高级会计人才能力框架来培养高级会计人才。     

Accountants, Ethical Issues and the Corporate Governance Context

This paper aims to identify the types of ethical issues encountered by accountants, the influence of such experience on accountants' ethical perceptions and the effect of situational factors—the field of employment and the accountans position in the organisation—on accountants' perceptions of ethics. Differences were found in perceptions about ethical issues among accountants in different fields of employment. The study also confirms the inverse relationship between hierarchical position and ethical perception among top, middle and junior staff, with higher-ranked accountants perceiving most ethical issues as less important than their subordinates.     

Interpreting the Public Interest: A Survey of Professional Accountants

The accounting profession, like all professions, has a commitment to advance the interests of the general community, as well as those they are contractually bound to serve. Providing services altruistically, at times without compensation, is a salient feature of the public interest ideal. A review of the literature indicates that the profession has abandoned its public interest role so that serving self-interest now appears to have primacy ( Bédard 2001 ; Canning and O'Dwyer 2001 ; Parker 1994 ; Saravanamuthu 2004 ). The aim of this paper is to examine members' interpretation of the public interest ideal and to elicit their perceptions on issues arising from the literature. The results of a survey to members of CPA Australia indicate that members can iterate the formal definition of the public interest, but their application of the public interest in conflict of interest situations is inconsistent with this definition.