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31.
合伙债务清偿制度安排问题研究 总被引:1,自引:0,他引:1
资源有限和理性有限将使审计师无法彻底消除审计风险,合伙人将承担审计失败的最终赔偿责任.如何更好地把无限连带责任落到实处,保证审计质量,保护合伙债权人的权益,是一个重要的理论与现实问题,要求在制度安排上实施合伙债务优先清偿的原则,需要优化有限责任合伙制度安排,并把合伙事务所的收入分配安排与合伙债务的清偿安排联系起来. 相似文献
32.
围绕核心企业,通过对信息流、物流、资金流的控制.从采购原材料开始,将供应商、制造商、分销商、零售商直至最终用户连成一个整体的功能网链结构模式SCM,是传统管理模式的一场革命。本文试图将SCM哲理引入到农业产业链中,在讨论SCM与农业产业链之间内在联系的基础上,构建基于SCM的多链、网状农业产业链框架体系,然后借助于模糊技术综合评判方法,讨论农业产业链上节点联盟伙伴的选择,从而实现农业产业链体系的优化和各联盟企业的利益共享与多赢。 相似文献
33.
Reiner Quick 《Accounting, Business & Financial History》2005,15(3):317-343
This paper examines the emergence of audit firms in Germany through an analysis of contemporary sources. Special attention is paid to the range of services offered, their legal forms and ownership structure. In Germany, the demand for external audits developed because the corporate supervisory boards had been unable to fulfil their monitoring task satisfactorily. As a consequence of the major economic crisis of 1929-1931 and the collapse of large corporations caused by the fraudulent actions of managing directors, statutory audits for stock corporations were introduced in 1931. The first German audit and trust company, the Deutsche Treuhand-Gesellschaft, was established much earlier in 1890. Like other trust companies which emerged from 1905 onwards, it was owned by large banks. After the First World War, large commercial groups on the one hand, and the state on the other hand, started to form their own audit firms. Most of the audit and trust companies used the legal form of a corporation. Originally, the main activities of the trust companies were trustee activities and audits. Subsequently, they also offered tax and business advisory services. These features (a broad range of services offered, the corporation as the dominant legal form, and clients who are also owners) help us to understand key characteristics of modern German audit firms such as their limited liability to third parties. 相似文献
34.
对我国审计收费制度及收费现状的理性思考 总被引:10,自引:1,他引:10
姜虹 《中央财经大学学报》2003,(7):73-76
结合我国特殊的制度背景研究审计收费问题已逐渐成为审计理论研究的热门话题。本在相关课题调研的基础上,对我国审计收费现状进行了分析,并结合中西方审计收费制度的理论和实践。提出了改进我国审计收费制度的建议。 相似文献
35.
基于供应链管理的房地产开发企业合伙模式研究 总被引:5,自引:1,他引:5
基于供应链的思想,传统制造业中的各个企业被看作整个供应链中的某一环节,供应链管理使企业集中优势资源与精力创造特殊价值,提高自身竞争能力并带动相关企业发展。房地产开发企业作为自身行业中的“集成制造商”,应该充分借鉴供应链管理的思想,大力发展与相关合作对象的伙伴关系,基于其独特的供应链的内部集成,建立合适的合伙模式,以达到降低开发成本、提高项目品质、增强企业核心竞争力的目标。 相似文献
36.
In Korea, regulators could assign auditors to firms. We investigate the relationship among audit fees, mandatory auditor assignment, and the joint provision of non-audit and auditor services in Korea. We find that assigned auditors charge significantly higher audit fees than freely selected auditors. We also find that the joint provision of non-audit and audit services does intensify the relation between auditor assignment and audit fees. Combined with the results of other studies that have shown that firms audited by assigned auditors report smaller amounts of discretionary accruals than firms audited by freely selected auditors, our results suggest the possibility that mandatory auditor assignment may improve auditor independence. 相似文献
37.
Masoud Azizkhani Reza Daghani Greg Shailer 《The International Journal of Accounting》2018,53(3):167-182
We examine the relation between audit quality and audit firm tenure in the Iranian audit market, which is constrained by government policies that create intense competition for clients among many small audit firms. We develop arguments that these circumstances create cost pressures that entrench low audit quality and render auditors' plans more predictable to managers wishing to misstate their accounts. Using publicly available data for the audits of listed companies in Iran prior to mandatory audit firm rotation and the incidence of misstated financial reports identified by the Iranian Association of Certified Public Accountants Inspection Office, we find that the likelihood of a misstatement is lowest in the first two years of audit firm tenure. We also find that the likelihood of misstatement is not associated with the year preceding a mandatory audit firm rotation, suggesting outgoing auditor effort is not sensitive to the prospect of subsequent revelations of deficiencies. Although our results from a pre-mandatory rotation period show that frequent rotations appear to improve the financial reporting quality in our sample, we are wary of interpreting these results as support for the mandatory audit firm rotation policy in Iran. Rather, we suggest this is a peculiar consequence of deficiencies in audit quality inherent in the Iranian market. 相似文献
38.
Michael E. Bradbury Adrian Raftery Tom Scott 《Journal of Contemporary Accounting and Economics》2018,14(1):52-64
We argue that services which are complimentary and closer aligned to the annual report audit provide greater insight about risk and are more likely to exhibit the existence of economies of scope (knowledge spillover) through a positive association with audit fees. Specifically, we consider the potential for knowledge spillover from the auditing of triennial Long-Term Plans (LTP) to the annual report audit for a large sample of New Zealand municipals over the period 2005–2013. We find the LTP audit fees are positively related to municipal annual report audit fees and other fees (audit of for-profit subsidiaries, non-audit services) are not. This suggests that knowledge spillovers are dependent on the nature of the additional services. We also find evidence of higher fees for private sector auditors for both the annual report and the LTP audit. The LTP (forecast) audit fee is associated with municipal size, complexity, and political competition. 相似文献
39.
Mark A. Bliss 《Accounting & Finance》2011,51(2):361-380
This study examines whether CEO duality affects the association between board independence and demand for higher quality audits, proxied by audit fee. The findings show that there is a positive association between board independence and audit fees. This result is consistent with findings of Carcello et al. (2002) that more independent boards demand higher audit quality and effort. However, this positive association is only present in firms without CEO duality, thus suggesting that CEO duality constrains board independence. The results support recommendations against CEO duality by showing that dominant CEOs may compromise the independence of their board of directors. Additionally, evidence is provided that board size (the number of directors on the board) is positively associated with audit fee pricing. This is consistent with prior studies that indicate that larger board sizes are associated with inefficiency and negative firm performance. 相似文献
40.
Stergios Leventis Pauline Weetman Constantinos Caramanis 《The British Accounting Review》2011,43(2):112-119
Jensen and Meckling (1976) argue that agency costs are not dependent on product market competition. However, elsewhere in the economics literature, theoretical analysis and empirical research have indicated that product market competition reduces agency costs by reducing the marginal cost of eliciting effort from agents. We investigate the relationship between product market competition and audit fee, as an example of agency cost. Taking advantage of a proprietary data set for Greek audit firms, we find that the audit fee and audit hours are inversely associated with client firm product market competition. We conclude that audit effort, as an agency cost, is reduced where competitive forces reduce the need for shareholders to bear the costs of monitoring agents. 相似文献