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991.
992.
Jennie Cho Jilnaught Wong Norman Wong 《Journal of Business Finance & Accounting》2006,33(9-10):1650-1667
Abstract: Using confidential data from US manufacturing firms' tax returns and Inland Revenue Service (IRS) audit adjustments, Mills (1998) tests, and finds support for, her hypothesis that IRS audit adjustments increase as the book-tax differences increase. We test Mills' hypothesis using confidential data obtained from the New Zealand Inland Revenue (hereafter Inland Revenue). Confidential data provide the key variable of interest, Inland Revenue's proposed audit adjustment, which is not available from public sources. These data provide the exact audit adjustment amounts, eliminating measurement errors inherent in proxy variables, and enable a temporal alignment of the book-tax differences with the Inland Revenue audit adjustments, thereby enhancing the internal validity of the relation between book-tax differences and Inland Revenue audit adjustments. Because the results of our study using New Zealand data, another time period, a more diverse set of firms, and a different institutional environment are consistent with those of Mills, we argue for the generalizability of Mills' hypothesis that proposed audit adjustments are positively related to the excess of book income over taxable income. 相似文献
993.
本文以行政生态学为理论根据,以我国地级城市为研究样本,通过收集现存统计数据的方法对行政环境与政府门户网站绩效二者关系进行实证检验.研究结果表明,我国地级城市行政环境对政府门户网站绩效有显著影响.本研究从行政生态学角度探索电子政务发展的潜在规则,研究结果为营造有利于我国电子政务可持续发展的生态环境提供指导. 相似文献
994.
Today’s sweatshops violate our notions of justice, yet they continue to flourish. This is so because we have not settled on
criteria that would allow us to condemn and do away with them and because the poor working conditions in certain places are
preferable to the alternative of no job at all. In this paper, we examine these phenomena. We consider the definitional dilemmas
posed by sweatshops by routing a standard definition of sweatshops through the precepts put forward in the literature on justice
and virtue ethics. We conclude that fixing on definitions is pointless and misleading and that we are better off looking at
whether or not a workplace violates the basic human rights of workers and whether or not the working conditions there cohere
with situations on which we have already rendered judgments. In the end, we suggest guidelines for businesses that operate
in the global workplace to help them avoid charges of running sweatshops. These recommendations account for the harsh living
conditions in certain developing and emerging countries as well as the norms of societies in developed countries.
* A summer research grant from the Frank G. Zarb School of Business at Hofstra University contributed toward making this research
possible.
Tara J. Radin is Visiting Assistant Professor in the Legal Studies and Business Ethics Department at the Wharton School and
Assistant Director of The American College Center for Ethics in Financial Services. She earned a J.D. from the University
of Virginia School of Law and an M.B.A. and Ph.D. in Management from the Darden School at the University of Virginia. Her
research encompasses topics such as employment, global labor practices, technology, privacy, corporate governance, and stakeholder
theory, and includes publications in journals such as Business Ethics Quarterly, Journal of Business Ethics, and American
Business Law Journal. She is also co-author of Employment and Employee Rights, published by Blackwell Publishers, Ltd.
Martin Calkins is Assistant Professor in the College of Management at the University of Massachusetts Boston. He earned a
Ph.D. in management from the University of Virginia, M.Div. and Th.M. degrees in theology from the Weston School of Theology,
and an M.I.M. in international management from the American Graduate School of International Management. His academic interests
include moral theory (in particular, casuistry and virtue theory) as well as contemporary international business issues such
as international codes, whistleblowing, sweatshops, and the impact of computer and Internet technologies on societies. 相似文献
995.
新经济下企业的内部控制问题分析 总被引:2,自引:0,他引:2
王棣华 《广西经济管理干部学院学报》2004,16(2):54-60
新经济下企业的基本特征是什么 ,企业内部会计控制、财务控制、审计控制应当注意哪些问题 ,企业应当如何加强内部控制文化建设 ,企业内部控制的规范体系应当如何建立 ,这是文章探讨的主要问题。 相似文献
996.
赵世君 《上海市经济管理干部学院学报》2003,(1)
安然、世通、施乐造假,以及安达信、毕马威出具虚假审计证明案,引起美国资本市场轩然大波,朝野震动。公众对上市公司和审计职业界信任危机,总统下令严惩舞弊欺诈行为,并签发了包括《萨班斯—奥克斯莱法案》在内的一系列法案应对之。社会公众对独立审计揭露公司重大舞弊欺诈行为,进一步提出了强烈要求。在这种背景下,本文从审计目标沿革入手,详细讨论了在新经济条件下独立审计的查错、防弊责任对审计职业界生存和发展的重要意义。 相似文献
997.
This study examines the impact of alternative risk assessment (standard risk checklist versus no checklist) and program development (standard program versus no program) tools on two facets of fraud planning effectiveness: (1) the quality of audit procedures relative to a benchmark validated by a panel of experts, and (2) the propensity to consult fraud experts. A between‐subjects experiment, using an SEC enforcement fraud case, was conducted to examine these relationships. Sixty‐nine auditors made risk assessments and designed an audit program. We found that auditors who used a standard risk checklist, structured by SAS No. 82 risk categories, made lower risk assessments than those without a checklist. This suggests that the use of the checklist was associated with a less effective diagnosis of the fraud. We also found that auditors with a standard audit program designed a relatively less effective fraud program than those without this tool but were not more willing to seek consultation with fraud experts. This suggests that standard programs may impair auditors' ability to respond to fraud risk. Finally, our results show that fraud risk assessment (FRASK) was not associated with the planning of more effective fraud procedures but was directly associated with the desire to consult with fraud specialists. This suggests that one benefit of improved FRASK is its relation with consultation. Overall, the findings call into question the effectiveness of standard audit tools in a fraud setting and highlight the need for a more strategic reasoning approach in an elevated risk situation. 相似文献
998.
本文研究了网络财务报告披露模式问题。文章首先回顾和评价现有的关于网络财务报告披露模式的观点即经济事项模式、数据库报告模式、交换式按需报告模式以及多层面报告模式,在此基础上提出了业务事件驱动报告模式的基本原理。文章最后比较了业务事件驱动模式与经济事项模式的异同。 相似文献
999.
与发达国家相比,我国计算机审计准则缺乏操作层次规范,弱化实际应用性,内容时效滞后,内控制度过 于笼统,审计风险评价乏力。重构我国计算机审计准则系统,应本着系统性、完整性、实用性原则,科学规划一般准则 和具体审计指南。在借鉴国外先进经验,制定计算机审计准则时,应保持中国特色,适应中国国情。 相似文献
1000.