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71.
工程造价司法鉴定在工作程序、技术方法和实际问题的处理上有很多困难,鉴定过程中需选择有丰富技术经验的造价人员参与,能准确地判断鉴定资料的有效性,能合理、正确的选择鉴定方法,实施现场勘察、组织鉴定人员解决鉴定工作中的疑难,最终为法院提供有利的、有效的、准确的参考依据。 相似文献
72.
Jane Broadbent 《The British Accounting Review》2011,43(4):264-277
This paper, which was presented as the Distinguished Academic Plenary Lecture at the British Accounting Association Annual Conference in 2010, considers the role of the manager-academic or hybrid manager in the context of higher education (HE) in England. It pays particular attention to ‘achieving the organisation’ in the context of the need to balance economic and academic demands in times of resource constraint. Accepting the importance of discourse, it argues we also need to accept the importance of structure in understanding organisational change. It uses a model of steering and a middle range approach to argue that the manager-academic has to manage the boundaries of a variety of stakeholders, including steering media with positional power. It also argues for the importance of expertise, in this case that of the academic, in engaging with the management of universities. 相似文献
73.
Zhiming Ma Kirill E. Novoselov Kaitang Zhou Yi Zhou 《Journal of Business Finance & Accounting》2019,46(7-8):843-878
This study examines the effect of managerial academic experience on firms’ financial reporting quality. Using data from China, we find that firms with top managers possessing academic experience exhibit lower levels of both accrual and real earnings management, along with a lower probability of future restatements. This effect is more pronounced for firms with inefficient external monitoring, suggesting that the higher financial reporting quality is mainly explained by the managers’ intrinsic motivation to report truthfully. The results hold when we use firm fixed‐effect regressions, instrumental variable two‐stage regressions, and a propensity score matching (PSM) approach to mitigate the omitted variable and endogeneity concerns. Our study suggests that academic experience can serve as a source of valuable expertise for corporate executives. 相似文献
74.
75.
基于行业专长效应的新视角,以2008—2019年我国A股上市公司为样本,考察了“本土所”与“国际所”的审计质量差异。研究表明:与“国际所”的非行业审计专家相比,“本土所”的行业审计专家能够利用自身行业专长优势,发挥出更强的专业胜任能力与独立性,提供更高质量的审计服务,即存在行业专长效应;进一步地,我国推行会计师事务所特殊普通合伙制改革之后,这一行业专长效应增强,即“本土所”行业审计专家更能保障审计质量。拓展分析发现,“本土所”行业审计专家主要通过增加审计投入来提升审计质量;当两位审计师来自总所或相同分所时,更有助于行业专长效应的发挥。研究结论有助于矫正资本市场参与者针对“‘国际所’必然优于‘本土所’”的惯性误解,也可以为加强我国本土会计师事务所“做大做强”建设发展提供理论参考与政策启示。 相似文献
76.
Vivien Beattie Alan Goodacre Ken Pratt Joanna Stevenson 《Accounting & Business Research》2013,43(4):243-274
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions. First, it develops and estimates, for the first time, a model of audit fee determinants for the charity sector. As in previous private sector company studies, size, organisational complexity and audit firm location are the major determinants. A positive association between audit fees and fees for non-audit services is also observed. Charity sector factors of empirical significance include the nature of the charity (i.e., grant-making or fund-raising), its area of activity and the importance of trading income. Separate models for grant-making and fund-raising charities reflect the relative complexity of the audit of fund-raising charities. Second, the lower auditor concentration in the charity sector market, compared to the private sector market, permits a more powerful test of whether large firms and/or auditor expertise are rewarded with a fee premium. In the more complex audit environment of fund-raising charities, the results show that Big Six audit firms receive higher audit fees (18.5%, on average) than non-Big Six firms. Also, non-Big Six audit firms with charity expertise are rewarded with a fee premium over other non-Big Six firms. Finally, the study demonstrates that the charity audit fee rate is significantly lower than that of private sector companies; in fact it is approximately half. A change in the reporting of charity audit fees is proposed to reflect any element of ‘charitable giving’ by the audit firm. 相似文献
77.
This study investigated the use of two reduced item constructs in marketing research, Involvement Scale and Consumer Expertise and their relationships. Previous findings suggested that both constructs could use reduced items and that they would be useful as marketing segmentation tools. Response rates to consumer questionnaires are declining; therefore, shorter questionnaires in marketing communications are more likely to be completed. This study establishes the current reliability of using these two reduced item constructs in automotive research and tests their validity using triangulation questions. Data collection used a novel approach in which respondents to a motor show used the new Apple iPad to complete an online questionnaire. Results revealed that the reduced item constructs are reliable and valid and would be useful for research involving large ticket items. They would be particularly useful to researchers where they are used as part of, rather than the main focus of, the research. 相似文献
78.
迄今学术界偏重于研究公司品牌形象对消费者产品反应的影响。本研究检验公司品牌形象对经销商关系导向的影响。本文检验了公司品牌的能力和诚信两个因素影响经销商经济满意度和社交满意度,进而影响其关系导向的机制。研究发现,诚信对经销商经济满意度和社交满意度的影响效应大于能力;社交满意度对关系导向的影响效应大于经济满意度。研究显示,处于主导地位的制造商,当务之急是改善诚信形象,这将有助于提升经销商整体满意度,强化经销商的长期关系导向。论文讨论了研究结论对企业营销战略的借鉴意义,指出了局限性及未来研究方向。 相似文献
79.
利用2012—2020年我国A股非金融类上市公司相关数据,通过中国研究数据服务平台手工搜集整理中国上市公司财经新闻数据库(CFND)中的网络媒体负面报道次数,实证检验了媒体负面报道对审计延迟的影响。研究发现,媒体负面报道会增加审计延迟,这一效应在非行业专长子样本(Expert=0)的样本中显著存在。在控制了内生性偏差后,结论依旧不变。进一步研究了媒体负面报道对审计延迟的影响机制,发现媒体负面报道会通过提高审计师的风险感知度对审计延迟产生影响,具体表现为,当企业面临的媒体负面报道次数增加时,审计师为降低审计风险会选择加大审计资源的投入,审计延迟随之增加。 相似文献
80.
Kiridaran Kanagaretnam Gopal V. Krishnan Gerald J. Lobo Robert Mathieu 《Accounting Perspectives》2011,10(3):161-193
The recent banking crisis has led market participants to focus on the adequacy and quality of banks’ balance sheet items such as the allowance for loan losses. Beaver and Engel (1996) document that the capital market prices the nondiscretionary component of loan loss allowance negatively and the discretionary component less negatively. Using data from the pre‐crisis period and three measures of audit quality, auditor type (i.e., Big 5 versus non–Big 5), auditor industry specialization/expertise, and audit and nonaudit fees paid to auditors, we examine the effect of audit quality on the market valuation of the discretionary component of the allowance for loan losses. We find that, relative to the nondiscretionary component, the market valuation of the discretionary component of loan loss allowance is higher for banks audited by Big 5 auditors than for banks audited by non–Big 5 auditors. We also find that the relative market valuation of the discretionary component of loan loss allowance is increasing in auditor expertise. Regarding the impact of fees paid to auditors, we find that banks paying higher audit fees have higher relative market valuation of the discretionary component of the allowance for loan losses, but banks that pay higher nonaudit fees do not. 相似文献