一个典型的张五常式循环论证——评张五常《经济解释》的“温度理论”及其它

在《经济解释》一书中,张五常示范了一个温度理论,然而分析表明:张五常所谓的实证只不过是一个循环论证而已;而且他反复利用无关因素来挽救其理论,也违反了最基本的穆勒五法。     

Briefwisseling tussen S. Vissering en N. G. Pierson

Summary The correspondence between Vissering (1818–1888), professor of economics at Leiden University, and the better known Pierson (1839–1909) which, in so far as it is available, is published here for the first time, contains many interesting comments on practical and scientific economic problems, current events, their own publications and those of others. One example is their endorsement of the government proposal to continue the Netherlands Bank's monopoly of the note issue when its charter expired in 1863 against the strong attacks of other economists who favoured free banking. A quarter of a century later they wrote about the renewal of the charter as insiders, Pierson then being President and Vissering one of the directors of the Bank.

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Briefwisseling tussen S. Vissering en N. G. Pierson

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Oud-ambassadeur.     

U.S. Auditors' Perceptions of the PCAOB Inspection Process: A Behavioral Examination

This study examines U.S. auditors' observations of the PCAOB inspection process, and its impact on their work, in order to understand the current U.S. regulatory audit climate. Using 20 interviews with experienced auditors, we consider behavioral factors (e.g., perceived power of and trust in the PCAOB) that can impact the level and form of auditor compliance according to theory from the slippery slope framework on audit regulation (Kirchler et al. 2008; Dowling et al. 2018). Our participants described an audit climate with a powerful regulator. They reported that their desire to receive “clean” inspection reports has had a substantial impact on audit procedures and quality control. However, our participants do not appear to have high trust in the PCAOB, as they questioned aspects of the inspection process and its expectations. Accordingly, we conclude that U.S. public company auditors operate in an antagonistic environment in which auditors perceive the PCAOB has high coercive power. In other words, they comply due to fear of enforcement rather than agreement with the PCAOB's views on audit quality. Some auditors also indicated that they consider both the costs and benefits of compliance. Theoretical intuition implies that any future increases to perceived costs relative to perceived benefits of compliance could ultimately decrease the PCAOB's coercive power and reduce U.S. auditor compliance. Our findings have implications for regulators and researchers interested in understanding behavioral factors that may influence regulatory compliance.     

美利坚之魂

华盛顿故居位于弗吉尼亚州的波多马可河岸边。临近故居还有几公里时,路两边的树木就看出一种异乎寻常的茂盛。树都很粗,树叶乌黑黑的,树林很密,看不到边际。故居在一个小山包的山顶上,叫弗农山庄。弗农山庄是华盛顿同父异母的哥哥劳伦斯在其父亲所盖的一处房子基础上改建的,起名叫弗农山庄是为纪念哥哥心目中的一位偶像、一位英国海军上将。     

美国首都银行落户重庆

3月31日,美国首都银行股份有限公司重庆代表处挂牌成立,这是美国首都银行继厦门代表处后成立的又一个在华办事处。美国首都银行股份有限公司是家华资银行,于1987年在美国的德克萨斯顿市成立,1998年在纳斯达克股票市场成功上市,2007年被列为德克萨斯州10家最大的上市银行之一。银行公司董事长王敦正介绍说:"     

从石油安全视角考察中美石油竞争关系

美国是全球最大的石油消费国和进口国,中国是紧随其后的第二大石油消费国,并且也是消费量增长最快的石油进口国,如何解决双边能源安全问题,已成为中美双边对话的重要议题。本文从梳理国内外的研究成果入手,简要分析了现实主义和自由主义能源安全观的主要观点及不足。在确立石油安全分析框架以及对比考察中美两国能源安全形势的基础上,文章提出高油价以及安全错位是导致两国能源关系紧张的根源所在。