Auditors' Responses to Workload Imbalance and the Impact on Audit Quality*

Using detailed data for fieldwork hours and audit hours by rank from audit engagements in Korea, we examine whether audits conducted under workload imbalance, proxied by busy‐season audits, impair audit quality, and how auditors adjust staff assignments for busy‐season audits. We generally find that busy‐season audits are associated with lower audit quality, and that audit firms reduce the involvement of senior auditors during busy‐season audits. In addition, the greater the involvement of senior auditors and junior auditors, the lesser the deterioration in audit quality. Finally, although there is no increase in interim audits in response to workload imbalance during busy seasons, increasing interim audits can mitigate the negative impact of busy‐season audits on audit quality. Our results are relevant to auditors and regulators, who have expressed concerns about the adverse effects of workload imbalance on audit quality.     

海水取水处理工程及应用分析

本文对秦皇岛最具景观效应的一线海景住宅建筑进行海水冲厕的取水工程方案分析,提出了澄清滤池处理方案,对水利工程的工艺流程进行设计。     

The Big Family: Informal Financing of Small‐ and Medium‐Sized Businesses by Guanxi

Guanxi facilitates interaction between companies and people in Confucian societies. Does this type of social construct still play the key role, when the entrepreneurs live in Western societies? The objective of this article is to verify the impact of Guanxi on the capacity of small and medium‐sized businesses accessing financial resources informally. To this end, data collected from small Chinese entrepreneurs active in the principal business center of Brazil were used. From nonparametric tests, the results suggest that: (1) different levels of Guanxi allow small and medium‐sized businesses to access informal financial resources; (2) different types of informal financing are mostly used, or judged to be more significant, depending on the level of Guanxi of the entrepreneur in terms of parental and nonfamily ties; and (3) unlike the Western literature on the financial cycles of start‐ups, this type of informal financing can extend beyond the initial stage of the business. © 2014 Wiley Periodicals, Inc.     

基于银行理财顾客特征的产品模式创新研究

基于“感知利益”与“感知风险”权衡视角构建了银行理财顾客识别模型,将银行理财顾客划分为感知高利益—高风险敏感型顾客群体、感知低利益—高风险消极型顾客群体、感知低利益—低风险冷漠型顾客群体、感知高利益—低风险积极型顾客群体.应针对不同类型顾客群体的感知利益与感知风险对于购买意愿综合影响作用的差异、感知利益与感知风险构成维度重要程度的差异及人口统计特征和购买理财产品特征的差异,采取不同的提升感知利益且降低感知风险的创新产品模式.     

Gender Diversity in the Boardroom and Risk Management: A Case of R&D Investment

Increasing gender diversity in the boardroom has been promoted as a way to enhance corporate governance and risk management. This study empirically examines whether boards with more female directors play a role in reducing R&D risk. We first show that female directors help to reduce the positive relationship between R&D investment and future performance volatility. We then report that firms with more gender-diverse boards exhibit a lower adverse effect of R&D on the cost of debt. These results are robust to endogeneity analysis, alternative measures of gender diversity and risky investment, and other sensitivity tests. Overall, our results suggest that female directors improve board effectiveness in risk management with respect to R&D investment.     

论学校文化与民族学生学业质量

本文运用文化人类学的研究方法,对影响民族学生学业质量的文化因素进行了深入的研究分析,在此基础上,以文化冲突等相关理论为依据,着重从文化的角度分析影响民族学生学业质量的办学理念、教师文化、物质文化、文化活动等学校文化因素,并进行理论解释和探讨.     

产权流动是国有传媒机构改革的根本出路

产权流动是市场经济改革深化的重要形式之一,是按市场规律发展的必然趋势。通过国际视野的对照与案例分析可以看出,中国国有传媒机构的产权流动是一个急迫的现实问题,由于所有制的限制、行政干预过多等原因,国有传媒机构进行产权流动应将决策权、执行权和监督权分开而独立,探索国有传媒机构的产权改革,着力改变"发展惰性",进行有限创新,全面探索多元资本进入机制。     

当前我国金融业反洗钱监管的突出矛盾与政策建议

当前我国金融业反洗钱监管面临众多突出矛盾的挑战:反洗钱监管模式模糊、基础薄弱与反洗钱监管深化要求的矛盾;质量低的海量大额可疑交易报告与反洗钱监测分析能力难以适应的矛盾;金融机构洗钱风险管控能力与特定非金融行业反洗钱制度缺失的矛盾;地区反洗钱监管水平不平衡与反洗钱整体有效推进之间的矛盾。解决上述矛盾需要探索中国特色的反洗钱金融监管模式;组建更具权威的专职反洗钱主管部门;大力完善稳定有效的情报生成渠道;全面推广常规化反洗钱风险评估体系。     

我国体育传播泛娱乐化现象研究 ——以媒介消费主义为视角

AO Tong;LIAN Yang     

Secondary cancer rates following breast cancer diagnosis

Life table analysis and other mortality methods apply well to end points other than mortality. This paper demonstrates the application of mortality experience methodology to the recurrence of breast cancer and/or new primaries in women previously diagnosed with primary breast cancer. Specific recurrence rates are broken out by duration as well as attributes available at the time of primary breast cancer diagnosis: stage, histology, age band, and year of diagnosis. Use of attained age is demonstrated to control for the effect of aging over long durations. Breast cancer recurrence is shown to drop to a relatively low rate compared with the rate of new primary occurrence.