浅谈审计失败的原因与对策

审计是一项独立的经济监督活动，成功有效的审计是实现经济健康发展强有力的保障。然而，在现实经济生活中，由于各种原因，常常导致审计失效或失败。使注册会计师行业进入了前所未有的“困顿时期”。本文在对审计失败的原因进行深入分析的基础上，提出避免审计失败的对策。     

Data preprocessing and data parsimony in corporate failure forecast models: evidence from Australian materials industry

The present study, based on data for delisted and active corporations in the Australian materials industry, is an attempt to develop a systematic way of selecting corporate failure‐related features. We empirically tested the proposed procedure using three datasets. The first dataset contains 82 financial economic factors from the corporation's financial statement. The second dataset comprises 73 relevant financial ratios, which either directly or indirectly measure a corporation's propensity to fail, and are conciliated from the first dataset. The third dataset is a parsimonious dataset obtained from the application of combining a filter and a wrapper to preprocess the first dataset. The robustness of this preprocessed dataset is tested by comparing its performance with the first and second datasets in two statistical (logistic regression and naïve‐Bayes) and two machine learning (decision tree, neural network) classes of prediction models. Tests for prediction accuracies and reliabilities, using the computational (ROC curve, AUC) and the statistical (Cochran's Q statistic) criteria show that the third dataset outperforms the other two datasets in all four predicting models, achieving various accuracies ranges from 81 per cent to 84 per cent.     

市场失灵—政府对高新技术产业规制的缘起

高新技术产业的竞争已成为当今世界国际竞争的焦点,如何规范高新技术产业,确保其健康有序地运行,成为亟待解决的问题。本文从论述政府规制的经济学理由即市场失灵入手,进一步指出了高新技术产业领域存在市场失灵现象,论证了对高新技术产业进行规制的必要性,并针对高新技术产业     

法医DNA检验技术应用得失探讨

目前，法医DNA检验技术主要是应用刑事案件（命案、强奸、恶性械斗、群死群伤、盗窃等）现场上出现几率较大的生物物证来进行认定或排除，为诉讼提供客观、真实的证据。本文通过作者实际办案经历，来探讨工作实践中如何正确有效应用法医DNA检验技术，更好地服务于公安业务工作。     

TH视角下产业螺旋失灵的进化博弈分析

作为创新活动中重要一方的产业螺旋,由于各种原因会表现出"失灵"的现象.本文运用进化博弈论分析工具,分析了产业螺旋失灵产生的原因,并给出了相关的政策建议.     

Microfoundations of institutional change: Contrasting institutional sabotage to entrepreneurship

This paper addresses little understood microfoundations of institutionally driven organizational change and utilizes an institutional‐conflict‐based approach to examine innovation in organizational forms. Using a two‐case comparative analysis, we longitudinally examine the antecedents, mechanisms, and success/failure of attempts at change by institutional entrepreneurs. We analyze and develop theoretical insights on the interplay between internal political processes and external competitive actions in the creation of innovation in organizational forms and the subsequent legitimacy struggles through which an organizational field evolves in a sports (cricket) business context. We draw implications for institutional actors by observing patterns in organizational and institutional evolution in such contexts. We contribute to institutional entrepreneurship literature by developing a nuanced process model of success and failure in institutional entrepreneurship. Copyright © 2015 ASAC. Published by John Wiley & Sons, Ltd.     

Customer e-complaining behaviours using social media

This paper develops a conceptual framework about customer complaining behaviours (CCB), using social media. Specifically, this research expands the current understanding of CCB by examining the differential impact of unfairness, firm response, retaliation, locus attribution, stability attribution, and personal identity on public complaining and private complaining using social media, and their subsequent impact on post-complaining satisfaction (PCS) and loyalty. Public complaining refers to customer complaints directed to a service provider, while private complaining refers to service failure complaints directed towards other customers. A structural equation model shows that high levels of unfairness, firm response, locus, and personal identity have a strong influence on public complaining, while desire for retaliation is a significant factor influencing private complaining. The findings contribute to practice by providing useful and pertinent information for developing suitable web care interventions to effectively deal with public complaining and private complaining through social media platforms.     

国家治理的理论逻辑、价值取向与中国经验

国家治理一般性规律、中国传统治理思想和中国特色社会主义基本国情是推进国家治理现代化不可忽视的约束条件和治理资源。中国国家治理具有理论体系上的复合性、价值取向上的多维性、主体结构上的层次性特征,正确回应现代国家治理的一般观念和历史惯性下现实中国的特殊国情,将社会和市场有机地纳入政党领导与政府主导的治理框架,构建符合中国实际情况的“政党—政府—市场—社会”激励相容的国家治理体系,是中国国家治理的成功经验。     

The perilous leap between exploration and exploitation

Research summary : R&D‐based exploration and exploitation are necessary in order for firms to have sustainable competitive advantage. Yet, transitioning between these orthogonal types of R&D is considered profound organizational change. Building on recent research showing that compact, significant changes in R&D expenditure is an antecedent to the transition between explorative and exploitative R&D, I show that this leap between exploration and exploitation is quite hazardous. The magnitude of changes in R&D expenditure, whether increases or decreases, is positively associated with organizational failure. Firms maintaining higher levels of absorptive capacity are more capable of surviving the leap from R&D‐based exploitation to exploration, and firms that do not use reductions in R&D expenditure to manipulate short‐term earnings performance are more likely to survive the leap from exploration to exploitation. Managerial summary : In order to survive and thrive, innovative companies must be able to exploit their existing competencies, and to explore for new ones once those current competencies decline in value. However, transiting from one form of innovation to the other is difficult because the skills required to explore are fundamentally opposed to those required to exploit. In this article, I describe how difficult this leap between exploration and exploitation can be. I show that the move between R&D‐based exploration and exploitation is related to organizational failure. In addition, firms that are superior learners are more likely to survive the leap from exploitation to exploration, and firms that are not cutting R&D expenditure to manipulate earnings are more likely to survive the leap from exploration to exploitation. Copyright © 2015 John Wiley & Sons, Ltd.     

新创企业失败学习模式对企业成长的影响——失败学习内容的中介作用

利用287名有失败经历的新创企业创业者和创业团队成员的调研数据,借助统计分析工具,实证研究了新创企业的两类失败学习模式(探索模式和利用模式)对企业成长的影响,以及失败学习内容在其中的中介作用。研究结果表明:失败学习模式中的探索模式和利用模式都对新创企业成长产生正向影响;探索模式对失败学习内容及其各维度均有正向影响,而利用模式只对失败学习内容中的自我学习、商业学习和企业管理学习3个维度有正向影响;失败学习内容在利用模式与企业成长间起完全中介作用,在探索模式与企业成长关系间起部分中介作用。