异地审计与审计定价——基于静态与动态视角的检验

地域特征是影响中国上市公司审计定价的重要因素。利用2004~2009年339家非金融行业上市公司组成的平衡面板样本,从静态和动态两个视角考察上市公司所在地与会计师事务所所在地的异同对审计定价的影响。研究发现,异地审计与审计定价显著负相关,中国证券市场确实存在\"低价揽客\"的现状。同时还发现,调整成本也是影响审计定价的重要因素。     

Health and Income Variation – A Panel Data Study on the Developed and Less Developed Economies

In this paper, human capital in the form of ‘health status’ is introduced into a neoclassical economic growth model as one of the main factors differentiating rich and poor countries. Various panel data models are used to examine how health and other growth factors affect average income in different countries. Our main empirical finding indicates that a one-year increase in life expectancy (the health status measure) raises GDP per capita by 0.5–0.9%. Based on this result, a baseline health status can be established to help poor countries achieve a targeted economic growth rate.     

Modeling the unethical intention of software piracy: a qualitative integration of network externalities and information cascades

Information cascades and network externalities have been increasingly influential in explaining the many market outcomes of information technology (IT), but their application to ethical issues of IT has been limited. This study proposes a conceptual model of unethical intention of software piracy by integrating information cascades and network externalities in terms of a theoretical perspective from the literature of economics. In the conceptual model, unethical intention of software piracy is proposed to be influenced by the network benefits of using pirated software, while the network benefits are proposed to be affected by the overall adopter base of pirated software directly and indirectly through the availability of pirated complementary software. Accordingly, whereas the perception of others’ piracy is proposed to be influenced by the overall adopter base of pirated software, the unethical intention of software piracy is proposed to be influenced indirectly by the perception of others’ piracy through the perceived signal that piracy seems a good idea. Finally, this study also provides the conclusion and limitation.     

Technology transfer and innovation performance: Evidence from Chinese firms

This paper explores the relationship between technology transfer activities and innovation performance with special reference to Chinese industrial firms. It is based on a recent nationwide survey covering 2334 Chinese industrial firms. The impact of technology transfer on their innovative performance was analyzed for all the responded firms and similar analyses also addressed the issue from perspectives of general industrial firms versus high-tech firms, and large firms versus small and medium firms. Several critical types of technology transfer activities were identified and both positive and negative impacts were discussed along with the Pearson correlation analysis and stepwise regression analysis. The study revealed that the innovation activities in Chinese manufacturing firms could not be boosted substantially merely through the acquisition of key equipment and apparatus from abroad. The findings also suggested that Chinese firms should develop their technological absorptive capacity and transformative capacity, and foster technology transfer and communications among trading partners. Moreover, it would be crucial for Chinese firms to stress the nurturing of indigenous innovation capabilities so as to sustain their performance improvement.