基于客户要素的企业核心竞争力研究

随着经济的增长,市场的发展,由于产品越来越多的出现同质化现象,企业的核心竞争力由企业内部逐渐转向企业外部。企业所拥有的客户已逐渐成为企业的主要竞争力,其所形成的竞争壁垒相对于大多数技术而言将更难以跨越。因此,如何提升该竞争力并持久的保持下去将是研究探讨的重点。     

Discussion of ‘Strategic pricing by Big 4 audit firms in private client segments’

This article discusses the paper by Dutillieux et al., (2013). The comments are in four main areas, regarding the importance of the research question, the setting in which the study is located, the theoretical development of the study and some thoughts regarding both supply‐ and demand‐side considerations around auditor change.     

基于客户差异化的价值分析方法

通过价值工程的方法来进行产品的价值评估,以客户需求为基准来对产品的各项功能进行评价,同时,主要考虑产品定位的目标消费人群,兼顾所有其他消费者的需求,以期在未来销售中能够迎合更多的消费者,又能够突出产品定位的特色。     

浅谈规范建筑市场业主行为

建筑市场业主行为的不规范,不仅直接损害了承包商的合法权益,而且影响到工程质量和投资效益.特别是在目前建筑市场还存在着一些体制和机制问题的情况下,很有必要对建筑市场业主行为进行规范和管理,并结合实际情况采取对策和措施,建立长效管理机制,以促进建筑市场的健康发展.     

客户资源控制权与审计师轮换的治理效应

审计师轮换是构建注册会计师审计秩序化格局以防范会计欺诈的重要监管手段。我国资本市场以行政权力和关系网络为主导的治理模式影响了会计师事务所的产权结构安排和资源配置模式,出现了客户资源控制权个人化的现象,致使我国监管政策的微观运行基础与欧美国家存在重大差异,同时也阻碍了会计师事务所的内部治理,从而说明我国审计市场存在审计师轮换的客观需求基础。为此,将审计师的私人人力资本转化为会计师事务所的组织资本是提高审计师轮换质量效应的重要路径。     

An Instructional Case Comparing the Accounting Policies and Financial Results of Online Retailers

In the role of financial analyst for a venture capital firm, you are assigned the responsibility of evaluating two online retailers who have applied for financing to build a distribution center in western Canada. Based on your developing knowledge of Canadian accounting standards for private enterprises (ASPE), you evaluate the financial reporting policies and financial results of the two companies to identify the company that is best suited for your firm's support. Through this case, you will refine your understanding of ASPE and you will exercise your reasoning and analytical skills.     

Are audit partners’ compensation and audit quality related to their consulting revenues?

Recent accounting scandals have triggered renewed interest in the debate concerning whether audit firms should be banned from providing consulting services. Compared to the voluminous studies on consulting services to audit clients (i.e., non-audit services, hereafter NAS), little has been done to investigate consulting services to non-audit clients (hereafter CS). This study examines whether audit partners' revenues from CS are associated with: i) partners' compensation, and ii) audit quality (AQ), while controlling for revenues from NAS and auditing. We choose the Norwegian setting because of the unique and proprietary data on CS at the audit partner level. Our results provide initial evidence that partners' compensation is positively associated with their revenues generated from CS. Regarding AQ, our findings indicate no relation between AQ and partners' revenues from CS. This study contributes to the recent debate on multidisciplinary audit firms and should be of interest to regulators, audit firms, and users of audited financial statements.     

中国会计师事务所内部治理:客户组合风险管理决策的实证检验

文章运用1998—2007年上市公司及会计师事务所的数据,首次实证检验了会计师事务所客户组合风险管理的最优策略,结果发现：就整体而言,事务所接受的新客户的风险最大值与诉讼损失显著正相关,2002年、2003年先后实施民事赔偿机制后依然正相关。但对审计阅历较长的审计师和上市年龄较长的客户而言,二者却显著负相关;与国外学者的发现不一致,事务所新客户数量与诉讼损失显著负相关,即事务所对客户取舍的依据是风险最大值而非均值。这说明,我国的民事赔偿机制亟待完善。     

盈余管理、事务所客户资源控制权的归属与审计质量——来自中国证券市场的经验证据

与西方市场仅能观察到事务所变更不同的是,中国资本市场还同时提供了审计师变更的佐证。基于此,本文应用新制度经济学中的资产专有理论,从审计师和事务所两个角度,分析了中国证券市场特有的审计师/事务所变更行为,并结合盈余管理和审计意见进一步分析这种行为的原因和后果。文章通过对比签字审计师离开事务所并带走客户的公司与签字审计师离开事务所没有带走客户的公司后,发现在审计师跳槽之前,公司的盈余管理越强,越会跟随审计师到新的事务所,表明客户资源的控制权归审计师而非事务所所有。并且,我们还发现,这类公司在审计师变更前的审计质量更差。本文的研究丰富了审计理论的研究手段和现有成果,并对于规范审计师行为和提高审计独立性具有积极的理论价值和现实意义。     

对海南置地花园成功开发的思考

随着住宅商品化进程的加快,住宅的开发必须遵循市场的规律,进行市场营销策略的策划。文章主要通过对海南置地花园成功开发的经验阐述,说明在项目开发前期的对市场进行调研和了解客户的需求,以及对项目进行市场定位的重要性。