区域性会计师事务所行为研究——来自中国市场的经验证据

利用2007～2009年沪深两市上市公司样本,以国内"十大"为比较对象,对区域性事务所的行为进行研究。结果发现,相对于国内"十大",区域性事务所提供了更高质量的审计服务。经验证据表明,在脱钩改制以后,随着审计环境的变化,区域事务所重塑了自身的独立性,并且利用自身的地域优势,形成了地域专门化竞争能力。     

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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Assessing the Assessments

They said of the July 1997 Asian regional financial crisis that ‘…it could never happen again’. They were right. There has not been another regional crisis—just an international one! This paper owes its origins to the Asian financial crisis. The crisis sparked the development of an assessment model for the evaluation of insolvency laws. The paper reviews the considerable developments in this area, commencing with the pioneering work of the Asian Development Bank in the aftermath of the Asian financial crisis in 1997 and culminating in the, now, quite established triennial practice of the European Bank for Reconstruction and Development (EBRD) in its assessment of the insolvency laws of its ‘countries of operation’. Along the way, mention is also made of the development and application of the World Bank ‘Principles’ and the United Nations Commission on International Trade Law Legislative Guide for Insolvency Law. All of these diagnostic tools have been variously employed in an endeavour to provide a fair and acceptable basis for evaluating an insolvency law. The paper draws comparisons from these tools and concludes that there is a considerable degree of correlation between them, such that approaches taken in 1998 have remained much the same to this time. The EBRD assessment programme is singled out for fuller analysis. It was developed with the benefit of the earlier assessment models and is consistently used as a means of tracking the development of insolvency laws. Accordingly, the paper presents the survey questionnaire on which the EBRD assessment is based, explains the methodology behind it and presents the results of the last of such assessments (2009). It invites an examination of the bases on which the EBRD assessments are undertaken and whether the approach is sufficiently broad, objective and fair and its use in possibly creating aspirations for reform. One purpose of the paper is to capture and record the historical origins and development of the assessment models before it all becomes lost in the passage of time. The paper also advances the use of the EBRD assessment model as a teaching tool in courses in comparative and international insolvency law. Copyright © 2014 INSOL International and John Wiley & Sons, Ltd     

Diversification of External Accountants Serving Small and Medium‐sized Enterprises: Evidence from Belgium

The purpose of this study is: (1) to discover which services are offered by external accountants serving small and medium‐sized enterprises (SMEs); (2) to study the factors that are associated with the degree of diversification of the services offered by these accountants; and (3) to investigate if there are differences between self‐employed accountants and accounting firms on the previous two points. This study has some interesting conclusions: (1) the heterogeneity of internal staff is not significantly associated with the degree of diversification; (2) a homogeneous internal staff with an accounting background is particularly important for accounting firms that diversify their services in the accounting and tax area; (3) collaboration with other service providers is an important factor associated with more diversification of the services; (4) marketing is only important for self‐employed accountants; (5) accounting firms offer fewer non‐accounting‐related services if they serve more micro clients (fewer than 10 employees), whereas self‐employed accountants offer more accounting and tax services if they serve more micro clients (fewer than 10 employees); and (6) accounting firms that diversify in accounting and tax services mainly serve more micro clients (fewer than 10 employees), whereas accounting firms that diversify in non‐accounting areas serve more larger clients (more than 10 employees).     

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。     

The Impact of Social Influence Pressure on the Ethical Decision Making of Professional Accountants: Australian and New Zealand Evidence

This paper reports the results of an online survey examining whether inappropriate social influence pressure, in the form of obedience and conformity pressure generated by superiors and colleagues, influences the ethical decision making of members of four professional accounting institutes in two countries, namely Australia and New Zealand. We also evaluate the effects of organisational and professional commitment and what role, if any, such commitment plays in mitigating inappropriate social influence pressure. The results indicate that despite the members of the professional bodies displaying a high level of ethical judgement, obedience and conformity pressure do influence their ethical decision making. Furthermore, high levels of organisational and/or professional commitment were found to mitigate inappropriate social influence pressure, in that respondents who exhibit high levels of organisational and/or professional commitment are less likely to succumb to inappropriate social influence pressure. Our findings contribute to an understanding of the influences on ethical decision making by professional accountants, which could make workplace environments more conducive for ethical decision making by focusing on reducing inappropriate social influence pressure by taking steps to increase organisational and/or professional commitment.     

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.     

Accountants in organisational networks

Using four case studies carried out in the UK clothing and textiles industry, this paper explores how accounting might be differentially implicated in the co-ordination of activity as organisations face higher or lower degrees of uncertainty. It is argued that one of the difficulties faced by many of the contingency studies that have addressed this problem is their conceptualisation of accounting. The present study suggests that accounting, as a tool for organisational control, exists not as a collection of techniques, but as on-going processes. As such, the individuals involved with such processes might be expected to play a substantial role in shaping them. Social network analysis forms the basis of an attempt to understand these issues.     

会计师的来历和演进

随着中、美、港相继暴露的会计丑闻,一些严重违反会计师职业道德的会计师被检控,人们纷纷关注会计师的职业道德和如何对其监管。去年底在香港举行的第十六届世界会计师大会原来的主题“知识经济与会计师”也把话题一转,着重讨论会计师的职业道德和监管问题。朱基总理在开幕礼上也一再大声疾呼:“不做假账!”引起了大会内外的强烈的共鸣。会计师的出现,特别是担任审计工作的执业会计师,注册会计师和公认会计师,其实,从诞生的第一天开始,就担负起维护投资者、股东以及市场贸易的公证人的角色。社会给了他崇高的、公正严明、不偏不倚的职责。这…     

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。     

International Professional Labour Markets and the Narratives of Accountants

This paper analyses the emergence of an international labour market in accountancy and the role it plays in the careers of Big Six Irish accountants. It suggests that within Irish accountancy an international hierarchy has arisen which places sites such as London above areas like Bermuda. The justifications for this hierarchy are often technical, i.e. one learns new accounting techniques in London but not in Bermuda. However, although technical justifications play a role in this hierarchy, the paper argues that its emergence has more to do with narrative than with technical factors. That is, it is argued that Irish accountants perceive core sites as being more &ldquo;progressive&rdquo; than peripheral areas and in order to display their ambition and adherence to &ldquo;progressive&rdquo; accounting values they migrate to the core and not the periphery. This narrative coincides with a wider narrative in Ireland, which claims professional migration is a good thing because it means Irish professionals learn new skills in the core and bring these back thus enabling the state, and the firms they work for, become competitive in an increasingly global economy. This narrative rejects the concept that professional migration is a reflection of Ireland&apos;s economic dependence in favour of viewing it as a sign of progress.