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71.
Mark W. McCartney Ronald E. Marden Lorinda P. Adair 《Accounting Education: An International Journal》2013,22(4):311-329
This study reports the results of research that investigates whether a gap may exist between academic content and practitioner needs in the area of internal auditing within the USA. Questionnaires were sent to internal auditing faculty and practitioners to identify and quantify the perceived importance of 25 different internal auditing topics, as well as the use of case studies and practitioner classroom visits as pedagogical techniques. Groups were in substantial agreement on the relative importance of the topics. However, some specific topic differences were noted, with educators placing more importance on items including engagement planning, preliminary surveys, audit programmes, risk management and fraud. Practitioners placed more importance on the qualities desired in staff internal auditors, Certificate in International Auditing (CIA) examination preparation, and computer auditing. In addition, there was considerable agreement between the two groups on the use of case studies in the classroom, as well as classroom visits from practicing internal auditors. 相似文献
72.
Natenapha Wailerdsak Akira Suehiro 《International Journal of Human Resource Management》2013,24(1):196-218
This paper examines the promotion systems and career development of managers of Siam Cement Public Company Limited, the largest manufacturing conglomerate in Thailand. Since the 1980s, the company has grown into a full-blown conglomerate and is widely considered to be Thailand's most modernized corporation. In the aftermath of the 1997–8 Asian crisis, the meltdown forced the company and other debt-addicted business groups to streamline their debts and organization structures drastically. However, just five years later, the company had bounced back into profitability and first-class corporate governance, and stands firmly in the front rank. Undoubtedly, the company's successful recovery and its current strengths have been driven by the capability and dedication of its managers. This paper focuses on interviews with the company's personnel managers during 1999–2001, and on the personnel profiles of 128 managers (general manager level), in order to examine Siam Cement's human resource management policies and practices, and to draw from this its overall strategies for the development of managerial careers. The main finding was that well-planned recruitment, competitive promotion, concrete performance appraisal and wide-ranging training and development programmes, including job rotation and sending managers to study abroad, are all essential career development strategies. 相似文献
73.
自《萨班斯--奥克斯利法案》颁布以来,美国上市公司内部控制信息披露方式由自愿性披露转变为强制性披露。而在2008年我国五部委联合发布的《企业内部控制基本规范》标志着我国上市公司内部控制信息也开始向强制性披露方式转变。论文试图用经济学的公平与效率理论分析内部控制信息由自愿性披露方式转变为强制性披露方式背后的原因,经过分析发现披露方式的转变是促进资本市场效率向保障资本市场公平的转变。 相似文献
74.
John F Tanner Jr.Author Vitae 《Industrial Marketing Management》2002,31(3):229-239
Recent research indicates that trade shows are a place to find prospects and close sales. Yet, many requisites of success found in prior studies may not be available to companies with limited resources. A study that compares the activities of successful vs. unsuccessful exhibitors from small companies was conducted. Results indicate similar budgets, yet very different results. Factors influencing success include strategic factors such as centering responsibility in one position, as well as tactical decisions such as those regarding pre-show promotion. 相似文献
75.
王蕾 《中央财经大学学报》2001,(2):61-64
新修订的《会计法》已于今年7月1日正式实施了。为配合《会计法》的宣传落实,排解单位负责人的疑虚,试从单位负责人有哪些会计责任、为什么单位负责人是本单位会计责任主体、单位负责人应如何保证本单位会计工作和会计资料真实完整三方面谈谈个人的认识。 相似文献
76.
论企业预算管理的作用及其强化 总被引:1,自引:0,他引:1
韩Yuan 《中央财经大学学报》2001,(8):44-47
预算管理是企业内部控制的手段之一,是经营者履行受托责任的保证,也是建立企业内部激励机制的前提。由于我国预算管理起步较晚,在企业实际应用中还存在着许多问题,为了更好地发挥预算管理的作用,企业应树立以人为本、系统管理等全新的预算管理理念,根据组织结构的不同,合理划分责任中心,建立科学的预算控制体系和完善的预算管理评价体系。 相似文献
77.
经营风险问题一直困扰着商业银行的经营者和管理者。尤其是国有商业银行,经营风险激增给其带来了巨大的经济损失,导致经营陷入困境以及银行信誉受到严重影响。这反映出作为预跨和控制商业银行的内控机制存在着严重的问题或缺陷。为此,本文从商业银行的经营风险与内控机制的关系入手,探讨通过建立和完善内控机制来预防和减少经营风险损失。 相似文献
78.
On theoretical grounds, monitoring of top executives by the (supervisory) board is expected to be value relevant. The empirical evidence is ambiguous and we analyze three non-competing explanations for this ambiguity: (i) The positive effect on firm value of board monitoring is hidden in stock price effects due to the simultaneous occurrence of the positive real effect of monitoring and the opposing information effect. (ii) The combination of board monitoring and monitoring by other parties prevents assessing the value relevance of board monitoring in isolation. (iii) The confounding effect of a simultaneous successor appointment typically generates an upward biased estimate. Based on an analysis of price effects and trading volumes at announcement, we conclude that monitoring by the supervisory board is valued by investors: Forced departures of executive directors, also without a successor appointment, are value relevant in the Netherlands where external control mechanisms and shareholder control were virtually absent in the period studied (1991–2000). 相似文献
79.
We study how shocks to some business segments affect investment in a firm's non-shock segments. We find that subsequent investment in the non-shock segments is significantly lower compared to segments of firms that do not experience shocks. Surprisingly, lower availability of internal funds does not account for the lower investment. We find that segment shocks propagate within the firm by decreasing the value of collateral assets and reducing the availability of external finance. Our results support the operation of an external finance collateral channel ([Kiyotaki, N., Moore, J., 1997. Credit cycles. Journal of Political Economy 105, 211–248.]) previously discussed in the literature. 相似文献
80.
A major task that auditors undertake in formulating their audit opinion is to estimate the dollar error that might exist in accounts in light of their evaluation of internal control strengths and weaknesses. The research that has been undertaken to evaluate the quality of auditor performance on this task, however, has produced mixed results. The current study tries to overcome some theoretical limitations and measurement limitations that have undermined prior studies. Forty practising auditors rated their abilities on fourteen characteristics derived from a model of expertise. They then undertook an experiment where they judged the extent of dollar error that might exist in the inventories of a manufacturing company. They based their judgments on working papers provided to them that contained, among other information, an evaluation of the company's internal control system. An estimate of the 'true' dollar error in the inventories was calculated using a program that simulated the company's internal control and accounting system. This estimate was then used to calculate the accuracy of the auditors' judgments. Their ratings on the expertise characteristics were not related to their judgment accuracy. Their ratings were related, however, to their confidence in their judgment accuracy. Auditors who considered themselves more expert at the task were more confident in their judgment accuracy but they were, in fact, no more accurate than auditors who considered themselves to be less expert at the task. 相似文献