我国注册会计师法律责任的根源与对策探讨

历年来,有关注册会计师法律责任的问题都是当前各国会计与审计界研究的热点,注册会计师法律责任问题事关整个经济社会的正常运转,同样也是影响注册会计师这一行业本身的生存与发展的重要因素。因此,探究我国注册会计师法律责任存在的根源,并在此基础上提出完善的措施,对我国注册会计师行业的发展具有积极意义。本文在以探析注册会计师法律责任存在的根源为基础的同时,提出了整改我国注册会计师法律责任问题的政策建议及措施,目的是对我国注册会计师法律责任体系进行进一步的完善,从而确保我国注册会计师行业能够取得健康的发展。     

中国注册会计师行业发展史研究初步论纲

我国注册会计师行业在从无到有、从恢复重建到国际化发展的历程中取得了显著的成就,并在适应我国社会经济环境变迁过程中对我国社会经济发展起到了重要促进作用.回顾历史,探寻发展规律,既是建立我国注册会计师行业发展史的需要,也是明确和指导我国注册会计师行业未来发展的需要.针对目前关于我国注册会计师行业发展研究系统性不够、全面性不够和时期跨度不够三个方面的不足,可按历史分期和研究主题纵横交错的研究思路,来建构我国注册行业发展史研究的基本框架.     

注册会计师行业监管模式探讨

近年来,我国会计信息造假事件几乎都与注册会计师有关,注册会计师行业的监管问题已经成为了公众关心的焦点.本文从我国现行注册会计师行业监管模式为研究基础,结合我国注册会计师行业监管的历史和现状,对我国注册会计师行业的监管问题进行了深入、系统的研究,提出了一套以自律监管为主,以政府监管为辅,适合我国国情的注册会计师行业监管之路.     

唤醒、增强主体意识加快行业发展

正如我国社会主义市场经济体制改革是由上而下推动一样,作为市场经济基石之一的注册会计师行业的加快发展,也由财政部组织并推动,中注协具体实施.正如我国三十年经济体制改革由于解放思想、唤醒了广大劳动者的主体意识,解放了生产力而获得了巨大成功,使得经济迅猛发展一样,注册会计师行业的加快发展,除了由财政部、中注协有序推进之外,还需要唤醒、增强会计师事务所和注册会计师的主体意识,充分发挥注册会计师和会计师事务所的首创精神.     

我国注册会计师行业发展的相关问题分析及建议

结合我国十二五规划,可以看出国家对会计审计服务的重视.在改革开放之后,我国注册会计师行业获得了快速的发展,但是在新的发展背景之下,该行业也出现了许多的问题.因此,本文立足于我国注册会计师行业发展的实际情况,进行进一步的分析以及研究.     

注册会计师行业监管:现状、原因与建议

我国会计师事务所及其注册会计师受中国证券业监督管理委员会(以下简称证监会)的行政监管和中国注册会计师协会(以下简称中注协)的行业监管。证监会和中注协一方面通过制定政策来促进会计师事务所做强做大、提升注册会计师的业务水平,另一方面也通过法律手段来规范其执业行为。然而,从证监会和中注协对会计师事务所及其注册会计师的行政处罚和行业惩戒可以看出,目前我国的注册会计师行业监管存在着一定的问题。     

CGA《道德原则和行为准则》解析及对我国的启示

2009年10月,财政部出台了《关于加快发展我国注册会计师行业的若干意见》(简称“意见”),意见中提出了加快发展我国注册会计师行业的指导思想、基本原则和主要目标,其中强调了注册会计师行业要以职业道德建设为核心,坚守独立、客观、公正的职业立场,全面提升行业的诚信度和公信力,使注册会计师行业成为受社会尊重和信赖的专业服务行业.职业道德建设事关整个注册会计师行业的发展,也是资本市场和社会经济发展的保障.     

更好发挥行业代表委员参政议政作用促进学习实践活动深入开展——中国注册会计师行业党委、中国注册会计师协会召开行业人大代表、政协委员座谈会

2009年12月19日,中国注册会计师行业党委、中国注册会计师协会召开注册会计师行业人大代表、政协委员座谈会,通报会计师事务所学习实践活动和国务院转发财政部<关于加快发展我国注册会计师行业的若干意见>(国办发[2009]56号)的贯彻落实情况,研究新时期如何进一步发挥好行业人大代表、政协委员的参政议政作用,形成促进行业科学发展的长效机制.     

中国注册会计师行业市场结构和集中度的分析与改进

我国注册会计师行业经过多年的发展取得了一定的成绩,但仍存在诸多不利于进一步发展的障碍。注册会计师行业市场结构的合理布局是目前面临的最为关键的问题。文章主要对我国注册会计师行业市场结构和集中度的现状进行了概述,探究了导致这些问题的原因,并在此基础上,借鉴国外发达国家注册会计师行业市场结构安排的经验,结合中国社会经济的实际情况,提出了针对我国注册会计师行业市场布局改进的一些建议,以期为监管部门明确行业发展方向、制定相关政策提供参考。     

做大做强中国注册会计师行业服务中央企业又好又快发展——国资委副秘书长郭建新在第四届注册会计师论坛上的讲话

2009年10月,国务院办公厅转发了财政部<关于加快发展我国注册会计师行业的若干意见>,这是中国注册会计师行业发展进程中的一件大事,也是会计师事务所加快资源整合、提升执业水平、增强国际竞争力的重要举措,标志着我国注册会计师行业全面启动做大做强战略,步入强化内部管理、规范运作、快速发展的新阶段.做大做强我国注册会计师行业,对于促进国有企业,特别是中央企业加快发展速度、提高发展质量也具有十分重要的意义.     

中注协印发《关于支持会计师事务所进一步做强做大的若干政策措施》“六鼓励,24项措施”支持事务所做强做大

为深入实施会计师事务所(以下简称事务所)做强做大战略,鼓励和扶持事务所加快实现规模化、国际化、品牌化、网络化发展,进一步提升服务国家建设的能力,2012年6月8日,中注协发布《关于支持会计师事务所进一步做强做大的若干政策措施》(以下简称《支持措施》),明确提出鼓励和支持事务所做强做大的六大重点方向,并针对性地提出了包括专项资助、资金奖励、人才培养、技术援助、协调服务等在内的具体扶持措施,进一步引导和支持鼓励事务所做强做大的行动.     

注册会计师发展非审计业务探讨

本文在对比考察国内外注册会计师发展非审计业务的实践和遇到的问题后得出以下结论:会计师事务所超出审计范围从事会计服务和管理咨询服务等非审计业务,属于注册会计师职能的拓展;注册会计师有能力和优势从事非审计业务服务;非审计业务是一把双刃剑,它需要在政府的监管下规范发展。这些研究有利于进一步规范非审计业务的发展,促进注册会计师深度服务于中国经济发展。     

论注册会计师全国统一考试英语测试的改革

一、考试现状 注册会计师考试如今已成为国内声誉最高的执业资格考试之一.为更好、更快、更广泛地选拔、培养能够在英语环境中从事注册会计师业务的国际化人才,为使中国注册会计师考试制度与国际普遍认可的注册会计师考试制度相趋同,将中国注册会计师考试打造成中国注册会计师走向国际的"通行证",注册会计师全国统一考试英语测试(以下简称"注会英语测试")于2006年开始实施.     

Including audit regulation in the accounting curriculum

Audits and auditors are regulated to uphold audit quality, thus regulation is important to the public interest and clearly impacts firms and CPAs. Moreover, the reach of audit regulation has expanded greatly in the last decade with the establishment of the Public Company Accounting Oversight Board (PCAOB). Recent research and calls from the profession point to enhancing the coverage of audit regulation in the accounting curriculum so that students understand the consequences of failing to adhere to professional standards. In this paper, we propose regulatory content for inclusion in the curriculum, we survey and catalog existing auditing textbooks and other educational materials for regulatory content, and we suggest flexible alternatives for incorporating this topic into the curriculum. It is our hope that, with these resources, faculty can more effectively include audit regulation in the classroom and achieve a high level of student comprehension and learning on the topic.     

Accounting: The Structure of a Growing Profession

Complete membership records of the Institute of Certified Public Accountants in Israel are analysed to determine the level of concentration and growth of the accounting profession. This study differs from previous studies in that it concentrates on the supply side of the market. Previously, because of the unique characteristics of auditing services, they were assumed to have no substitute. An analysis of firm switching by CPAs in Israel indicates the existence of substitutes in production. Low levels of overall concentration were found, although large clients are generally audited by large public accounting firms. The profession appears to be competitive as entry is quite easy and switching between firms by CPAs is common.     

全国先进会计工作者(注册会计师系列)表彰大会在京举行

2012年6月27日,财政部召开全国先进会计工作者(注册会计师系列)表彰大会。财政部党组副书记、副部长、中国注册会计师行业党委书记王军出席大会并讲话。他指出,经过改革开放30多年的努力,注册会计师行业历经改革创新、不懈进取,正步入榜样辈出、楷模涌现的新时代、     

Perceptions of master of accountancy graduates concerning their job search and employment experiences with public accounting firms

The public accounting profession has been calling for a 150-hour education requirement for new entrants to the profession for over two decades. The rationale for increasing the entry-level education requirement is that since the business world is more dynamic and complex than ever before, new professionals need broader knowledge and skills to be able to cope. Graduates of master of accountancy (MSA) programs would appear to be the type of students that public accounting firms are seeking since they often have intellectual breadth gained through undergraduate degrees in areas other than accountancy, current technical competence in accountancy, and frequently have work experience. This paper reports the results of a study undertaken to determine the perceptions of MSA graduates concerning: (1) how recruiters from public accounting firms viewed their non-accounting academic backgrounds and work experience; (2) how well prepared they were for their first jobs in public accounting as compared to traditional undergraduate accounting majors; and (3) any bias they experienced during the hiring process. The results of this study indicate that although a majority of the respondents who desired careers in public accounting were able to secure jobs in the field, they believed it was harder for them to get jobs in public accounting than their peers with just undergraduate degrees. The majority did not feel that public accounting firms viewed their non-accounting academic backgrounds and work experience favorably. Although more than half believed that they were paid more than their peers who held only undergraduate degrees, less than half felt that they were given more responsibility. The results also indicate that older MSA graduates believed that they were subject to age bias during the interview process.     

The impact of IFRS on accounting quality: Evidence from Greece

This paper examines the impact of IFRS adoption on the quality of accounting information within the Greek accounting setting. Using a sample of 101 firms listed in the Athens Stock Exchange (ASE) for a period of eight years (2001–2008) we find convincing evidence that the implementation of IFRS contributed to less earnings management, more timely loss recognition and greater value relevance of accounting figures, compared to the local accounting standards. Also, our findings document that audit quality further complements the beneficial impact of IFRS since those companies that are audited by Big-5 audit firms exhibit higher levels of accounting quality. Our findings are robust in regard to different model specifications and after controlling for firm-specific effects like size, risk, profitability and growth opportunities.     

The Unintended Consequences of the Frequency of PCAOB Inspection

After more than 50 years of self‐regulation of the US auditing profession, the Sarbanes‐Oxley Act of 2002 (SOX) created the Public Company Accounting Oversight Board (PCAOB) as a quasi‐governmental entity with statutory authority to inspect accounting firms that audit public clients. The frequency of this inspection is annual or triennial, based upon the number of public clients the firm audits. We examine the effects of these two levels of inspection frequency on financial reporting quality and audit fees for clients of small and midsize public accounting firms. Our findings provide evidence of significantly higher audit quality and audit fees for clients of annually inspected firms relative to clients of triennially inspected firms. These findings are robust to auditor‐client alignment analyses, propensity score matching, time‐series analyses, examination of firms that have changed from triennial to annual inspection, and particular examination of firms with inspection deficiencies. Overall, our study suggests that the two‐tier frequency system of PCAOB inspection may have also resulted in two‐tier audit quality and audit fee systems for small and midsize public accounting firms, with more frequent inspection leading to more rigorous and informed auditor decisions. We discuss the implications of our results for the Board and the profession at large.     

Student career aspirations and perceptions: The case of Israeli accounting students

The study investigates changes in Israeli accounting students' career aspirations during their course of studies, and the relationship between these and their perceptions of professional accountancy firms. We employed a cross-sectional analysis of students across consecutive educational levels from the first year to the end of their formal education. We assumed that revealed differences between the accounting student cohorts, in terms of their perceptions of professional accountancy firms and their career aspirations, could be interpreted as reflecting changes over time in students' attitudes. Results from the sample show that accounting student' aspirations to pursue a career with a professional accountancy firm decline significantly between the first and postgraduate years, while their desire to work in the business sector increases. The results show the same trend with regard to the student's positive perceptions of the above firms as future workplaces. Non-parametric tests demonstrate significant relationships between students' career aspirations and their perceptions of professional accountancy firms. We suggest that the change in students' perceptions and aspirations is a symptom of something similar to a ‘reality shock’, and that it results from the students' exposure to the accounting profession. Professional accountancy firms need to implement innovative policies to meet the challenge.