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11.
This study examines whether auditors adjust their effort and pricing decisions for political visibility. We argue, from the behavioural literature, that political visibility will create the need for more justification by auditors. Using data on actual audit fees, hours and billing rates for a sample of New Zealand public sector companies, we find that total audit fees are positively related to the number of press mentions (our proxy for political visibility). Consistent with our expectations we find that audit fees are monotonically related to audit fees. We also find that auditors increase the hours spent on the audit but not billing rates, which further suggests defensive bolstering by auditors. 相似文献
12.
Radhika Lunawat 《European Accounting Review》2013,22(3):513-532
This article analyses the role of information in building reputation in an investment/trust game. The model allows for information asymmetry in a finitely repeated sender–receiver game and solves for sequential equilibrium to show that if there are some trustworthy managers who always disclose their private information and choose to return a fair proportion of the firm's income as dividend to the investor, then a rational manager will mimic such behaviour in an attempt to earn a reputation for being trustworthy. The rational manager will mimic with probability 1 in the early periods of the game. The investor, too, will invest with probability 1 in these periods. However, in the later periods, the rational manager will mimic with a certain probability strictly less than 1. The probability will be such that it will make the investor indifferent between investing and not investing, and he, in turn, will invest with a probability (strictly less than 1) that will make the rational manager indifferent between mimicking and not mimicking; that is, the game will begin with pure-strategy play but will switch to mixed-strategy play. There is one exception, though: when the investor's ex ante beliefs about the manager's trustworthiness are exceptionally high, the game will continue in a pure strategy, and the switch to mixed-strategy play will never occur. Identical results obtain if the manager's choice of whether to share his private information with the investor is replaced by exogenously imposed information sharing. 相似文献
13.
高科技企业的价值链与其所处的产业行业链共同构成价值链体系,因此整个体系的各个链条和链节之间存在各种影响力,形成了强化机制、限制机制和时滞机制。文章对以上3种机制的属性进行了分析,并根据强化机制原理指出高科技企业的管理重点。 相似文献
14.
审计报告质量是审计质量的综合体现,直接影响到审计信息使用者的决策、审计机构及人员审计风险的扩展与释放,法律责任的承担等。本文通过研究,试图构建我国的审计报告质量特征体系,以期对审计报告质量进行评判,进一步提升审计质量,增强审计信息相关性,弥合审计期望差距,使审计与其信息使用者实现良性互动。 相似文献
15.
继浑水发布做空报告后,LK公司于2020年4月自曝2019年年度审计期间发现相关业务数据巨额造假,引起社会广泛关注.企业战略,尤其是商业模式,已经成为管理层产生财务报表层次重大错报风险的重要诱因.文章以GONE理论作为工具来识别和预判财务舞弊的倾向和风险,解释了企业管理层进行财务舞弊的动因.做空机构基于企业战略层面的潜... 相似文献
16.
Building the Knowledge Stock: Lags,Depreciation, and Uncertainty in R&D Investment and Link with Productivity Growth 总被引:1,自引:0,他引:1
The search for an appropriate methodology to investigate the relation between R&D investment, knowledge stock and productivity growth is the main purpose of the paper. In analogy with physical assets, we present a model of knowledge capital formation which allows the calculation of the relevant user cost, as well. The proposed model accumulates R&D investment based on a stochastic gestation lag and a geometric depreciation of the stock. The basic parameters underlying the lag structure differ according to the types of research expenditure. The approach is applied to public R&D investment in Italian agriculture; the results provide interesting information about the economic structure of public research effort in Italian agriculture and plausible estimates of its internal rate of return. 相似文献
17.
国内石油行业三巨头,积极履行社会责任,努力从体制和机制上提供保障,并且按照国资委和国际通用的规范编写和发布报告,提升公司的形象。本文对比分析了三大石油公司编写的报告和履行社会责任内容,对其履责中利益相关者的评价指标选取进行了分析,进而对三大石油公司如何践行社会责任,建立起较强的社会责任工作意识,完善社会责任管理系统,建立企业社会责任评价体系,加强企业社会责任行动管理等方面进行了思考和阐述。 相似文献
18.
经理人员对上市公司的内部控制已不能完全解释上市公司的财务报告舞弊问题,大股东控制了上市公司,通过对上市公司的利益侵占获取私人收益,财务报告舞弊是隐瞒大股东行为的手段。本文以截至到2005年受到证监会处罚的上市公司为样本,分析了股权结构与财务报告舞弊的相关性,从股权制衡与培育大股东诚信义务方面提出了治理大股东行为的建议。 相似文献
19.
采用案例研究法,以绿大地的存货减值准备计提为出发点,试图找出绿大地利用资产减值准备进行盈余管理的证据,进而挖掘出其盈余管理的手段与动机。研究结果表明:绿大地通过资产减值准备"经常性损益"项目与"非经常性损益"之间"分类转移"的方式实施盈余管理,主要动机在于为第二年扭亏为盈做准备,避免被ST,以满足资本市场的监管要求。 相似文献
20.
Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new variables, audit size and audit committee, besides the other factors that cause auditor issue a going concern audit report. This research uses a regression logistic analysis to determine the relationship of each variable (liquidity, solvability, profitability, cash flow, audit firm size and audit committee) to going concern audit report. Different from previous researches, the results of this research show that liquidity, profitability, cash flow, and audit committee are not significant to influence the issuance of audit opinion. Audit size has a more significant relationship to audit opinion, while solvability is the most significant factor. 相似文献