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31.
Lan Jyh-shyan 《现代会计与审计》2014,(5):528-536
Previous research on the relationship between audit partner tenure and audit quality assumed that auditors conducted auditing works in a stable external environment where the corporate and management behavior was highly predictable. This study uses the joint tenure between audit partners and management to explain audit quality, because corporate directors would consider an appropriate adjustment in the management to deal with a dramatic change in the external environment. First, we examined whether there is a significant association between audit partner tenure and audit quality after the implementation of mandatory audit partner rotation by using the auditor tenure only. We addressed this issue by using a sample of Taiwanese companies and found no significant association between audit partner tenure and the magnitude of discretionary accruals (DA), a common proxy for audit quality. Second, we tested the relationship between audit partner tenure and audit quality under the consideration of industry structure stability. The result exhibits a negative relation between audit partner tenure and audit quality under the control of industry structural stability which is measured by a proxy variable, the joint tenure between audit partner and management. Third, we investigated whether the association does exist between joint tenure of auditors and management and audit quality. We also addressed this issue by using Taiwanese data and found a significant association between the joint tenure of auditor and management and the magnitude of DA. Our findings provide evidence that the use of a mandatory rotation rule is an ineffective way to improve audit quality. 相似文献
32.
审计行业专门化与审计质量相关性分析——基于内生性视角的实证研究 总被引:1,自引:0,他引:1
研究结果发现:审计行业专门化越高,审计质量也会越高,审计行业专门化变化量和审计质量变化量也显著正相关;进一步考虑审计行业专门化的内生性后,对审计行业专门化与审计质量之间的关系予以检验,结果仍然表明审计行业专门化具有显著地提高审计质量的作用。 相似文献
33.
对2009年1月10日南宁吴圩地面站温度、湿度分钟数据进行审核,结合该时段各种要素进行分析,从而得出该时段温度、湿度分钟数据异常的结论,对审核自动站月报表有一定的指导作用。 相似文献
34.
信息公开条件下高校保密工作研究 总被引:1,自引:0,他引:1
以信息公开为背景,结合高校实际情况,分析了当前保密工作面临的新问题,提出了辨证处理信息公开和保密两者关系是推行信息公开之关键,并对如何在信息公开条件下不断完善高校保密工作作了进一步研究。 相似文献
35.
36.
Radhika Lunawat 《European Accounting Review》2013,22(3):513-532
This article analyses the role of information in building reputation in an investment/trust game. The model allows for information asymmetry in a finitely repeated sender–receiver game and solves for sequential equilibrium to show that if there are some trustworthy managers who always disclose their private information and choose to return a fair proportion of the firm's income as dividend to the investor, then a rational manager will mimic such behaviour in an attempt to earn a reputation for being trustworthy. The rational manager will mimic with probability 1 in the early periods of the game. The investor, too, will invest with probability 1 in these periods. However, in the later periods, the rational manager will mimic with a certain probability strictly less than 1. The probability will be such that it will make the investor indifferent between investing and not investing, and he, in turn, will invest with a probability (strictly less than 1) that will make the rational manager indifferent between mimicking and not mimicking; that is, the game will begin with pure-strategy play but will switch to mixed-strategy play. There is one exception, though: when the investor's ex ante beliefs about the manager's trustworthiness are exceptionally high, the game will continue in a pure strategy, and the switch to mixed-strategy play will never occur. Identical results obtain if the manager's choice of whether to share his private information with the investor is replaced by exogenously imposed information sharing. 相似文献
37.
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
38.
Santosh Birur Krishnaveni Muthiah 《International Journal of Human Resource Management》2013,24(19):3667-3680
In the present global environment, liberalization of international trade and the intense international competition, it has become more important for multinational corporations (MNCs) to internationalize their business. In the course of the internationalization, it is imperative that MNCs need to offer their employees the possibility of working abroad (called expatriation). However, studies have shown that when expatriates return to the home organization, called repatriation, it is related to many problems and these problems are not always taken seriously. Therefore, this article describes several repatriation processes undertaken by Indian Information Technology (IT) MNCs and how effective they are at lowering repatriates' turnover intentions. To fulfill this objective, first, the article reviews the literature on turnover intention among repatriates and then an empirical quantitative study is developed with a sample of 292 repatriates who have recently returned to India. The results indicated that the surveyed repatriates believed that perceived support during international assignment and upon return from assignment are two most important variables to increase the repatriate's retention and lack of it thereof was likely to generate unfavorable attitudes toward the company and higher turnover intention. 相似文献
39.
曾晓虹 《南京审计学院学报》2011,(4):94-97,105
审计教育需要进行相应的改革来适应不断变化的外部环境,应该重点把握和处理审计人才培养的改革动向:关注高等商科国际评价标准修订,实施审计本科课程教育改革;引入IAEP项目管理理念,培养复合型审计人才;根据COSO内控框架、CobiT框架变化,革新审计专业核心课程相关内容;借鉴CBE模式,注重审计人才的技能培养,建立相应课程开发机制。 相似文献
40.
广西的制糖业面临激烈的国内和国际竞争,信息技术是提高制糖企业效益和竞争力的有力手段。但是,目前对企业引入信息技术后的技术扩散过程缺乏对微观扩散机制的研究。文章在UTAUT模型的基础上,对企业引入信息技术后员工的采纳过程进行了探讨。 相似文献