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51.
PhD Clive Lennox 《Accounting & Business Research》2013,43(3):217-227
Theoretical research suggests that large auditors have more incentive to issue accurate reports compared to small auditors (DeAngelo, 1981; Dye, 1993). Controlling for the client characteristics of large and small auditors, this paper shows that large auditors issue reports that are more accurate and more informative signals of financial distress. These findings are consistent with the theoretical prediction of a positive relationship between auditor size and auditor accuracy. 相似文献
52.
This article examines argumentation factors which affect the truth of an audit opinion. We propose that the auditor's report be revised to replace the words 'true and fair view' with 'acceptable risk of material misstatement'. This would better align the communication of auditors with the characteristics of accounting information upon which they report. Adoption of the wording 'acceptable risk of material misstatement' will facilitate a better appreciation by users of financial statements of the accounting estimates in financial statements. 相似文献
53.
Abstract. The paper surveys the theory of decentralized planning procedures, dealing with price-guided, quantity-guided and mixed procedures. Informational and incentive properties of the various procedures are dealt with, as is the problem of public goods. The practice of planning in the USSR, Hungary and India is also discussed. 相似文献
54.
张振华 《湖南财经高等专科学校学报》2008,24(6):124-126
在经济全球化时代,跨国投资日益成为与跨国贸易相提并重的国际经济支柱之一。对跨国投资的保护也成为当今社会各国间谈判的主要议题。国际投资协定在具体内容上已显现出与传统国际投资协定的很大区别,最惠国待遇条款作为其中的一个核心要素,在具体内容、适用范围以及投资仲裁实践中也出现了一些新的发展,成为国际投资领域经济自由化的一个重要手段,体现了国际投资领域的发展趋势。 相似文献
55.
Stewart Jones 《Accounting, Business & Financial History》1997,7(2):233-242
In a recent article, Jones (1995) notes that witnesses before the nineteenthcentury government committees played a pivotal role in the initiation of company accounting recommendations and, ultimately, in subsequent legislation. However, very little is known about these witnesses, particularly in relation to their professional occupations/affiliations and the degree to which different professions were represented before various parliamentary committees. Research on these questions will improve our knowledge and understanding of nineteenth-century influences on company law reform. This preliminary study indicates that the representation of different professional groups varied between committees. Furthermore, certain professions and interest groups tended to be better represented than others throughout the nineteenth century. Finally, accounting recommendations of witnesses appeared to vary across different professions. 相似文献
56.
建立有效的内部审计模式是提高会计信息质量的根本保证。企业内部审计模式创新,提高内部审计效率成为当前亟须解决的问题。本文揭示了基于利益相关者价值观的内部审计模式的概念与特征,提出了关于内部审计治理途径的多边治理模型,修正了风险管理导向的内部审计方法,明确了该模式下的审计内容,旨在为企业内部审计模式研究提供参考。 相似文献
57.
Bertrand Malsch 《Accounting, Organizations and Society》2011,36(7):456-476
In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective. 相似文献
58.
行政处罚证据是在行政程序中形成的,它的价值取向应该与整个行政程序的价值取向一致,在此基础上,行政处罚不同于其他行政行为的特点,决定了行政处罚证据制度在价值取向上的独特之处。 相似文献
59.
We evaluate and summarize the large body of audit fee research and use meta‐analysis to test the combined effect of the most commonly used independent variables. The perspective provided by the meta‐analysis allows us to reconsider the anomalies, mixed results, and gaps in audit fee research. We find that, although many independent variables have consistent results, several show no clear pattern to the results and others only show significant results in certain periods or particular countries. These variables include a loss by the client and leverage, which have become significant in comparatively recent studies; internal auditing and governance, both of which have mixed results; auditor specialization, regarding which there is still some uncertainty; and the audit opinion, which was a significant variable before 1990 but not in more recent studies. 相似文献
60.
内部审计在防范会计舞弊中的有效性分析 总被引:1,自引:0,他引:1
近年来,会计舞弊案件的大量增加,注册会计师越来越多的被卷入法律诉讼,由此极大地动摇了公众对注册会计师审计的信心;而美国世界通信公司会计舞弊案的发现,引起了世界各国政府对内部审计查错防弊职能的关注。本文通过对我国会计舞弊的特点和动因分析,重新探讨了内部审计对防范会计舞弊的有效性,并在此基础上对内部审计在防范会计舞弊中的对策进行了研究。 相似文献