共享审计师合作关系网络与会计信息可比性

以2010—2020年A股上市公司为研究样本,分析并检验样本公司与同行其他公司共享审计师合作关系网络对会计信息可比性的影响。研究发现,选择与同行共享审计师合作关系网络的公司会计信息可比性更高。当审计师合作关系网络具有行业专长、审计师处于网络核心位置、网络内同行审计师之间距离更近时,共享审计师合作关系网络对公司会计信息可比性的提升作用更强;此外,这一效应还受到事务所规模以及事务所转制等因素的影响。检验还发现,与同行公司共享审计师合作关系网络能够促进审计效率的提升,且不会造成客户信息的泄露。上述研究结论证实了与同行公司共享审计师合作关系网络会对会计信息可比性产生积极影响,拓展了审计团队领域以及事务所治理的相关研究文献,对保障和提升审计师的执业质量具有一定的启示意义。     

论特殊的普通合伙企业的有限责任

我国2006年修订的<合伙企业法>建立了特殊的普通合伙制度,在普通合伙企业中适用有限责任,是对传统合伙人责任的重大突破,是有限责任制度的重大发展,突破了有限责任只适用于法人的传统适用条件,其正当性基础来源于公平价值对效率价值的衡平.但特殊的普通合伙中的有限责任削弱了债权人保护,需要替代赔偿机制的配合.我国特殊的普通合伙中有限责任的替代赔偿机制在种类、覆盖范围、具体制度设计等方面还需要进一步完善.     

A Shift in Community Engagement Models: A Case Study of Indiana University–Purdue University Indianapolis and the Indianapolis Business Community

The Indianapolis sports movement and dedication to bringing more regional, domestic, and international sporting events to the city in the late 1960s and early 1970s has brought about tremendous community partnership and experiential learning opportunities for faculty and students at Indiana University–Purdue University Indianapolis. The article describes how the community engagement model aligns with the city's direction and how Indiana University–Purdue University Indianapolis is positioning itself to become a premier institution in “real-world” learning for students interested in sports management, tourism, and event management. The proposed partnership model used for community engagement can be replicated by other universities seeking new ways of academic content delivery and destinations pursuing future economic and sustainable growth.     

Garner ν. Murray–A Re-appraisal

The decision in Garner v. Murray was a departure from what had been accepted partnership practice. In the elementary accounting texts the decision in the case is widely quoted although, surprisingly, the legal merits of the case have not been examined in the literature. It is to this question that this paper is directed. The analysis shows that the main points in the case were incorrectly decided and would have provided grounds for an appeal. The final part of the paper examines the implications of the analysis for the problems identified by Houghton (1981).     

制造商与供应商建立战略合作伙伴关系的分析

制造商与供应商传统的对立关系已成为企业长期发展的障碍。只有建立起长期的战略合作伙伴关系 ,才能创造双赢的局面 ,实现帕累托最优     

Supply Chain Strategies in the UK Fashion Industry—The Rhetoric of Partnership and Realities of Power

This paper focuses on the fashion industry, one characterised by issues such as dramatic shifts in the scale and power of major retail buyers in the market, the advent of retailer own brands, and the nature of sourcing and supply chain decisions, issues that are increasingly global in nature. The aim of this research is to explore the nature of relationships between UK high street multiple fashion retailers and their contracted suppliers, many of whom are entrepreneurial firms by most definitions of the term. Four core themes emerge from the literature and provide a framework for the research, namely, power, process, partnership, and people. The research approach was qualitative, and conducted over a period of twelve months. The paper ends with an agenda for future research.     

军事虚拟物流组织合作伙伴关系的弹性管理研究

文章根据军事虚拟物流组织合作伙伴选择的特点，给出了弹性管理的基本定义，论证了合作网存在的可能性，并以关系理论的五个维度为指导，提出了弹性管理的五条调整规则。     

供应链战略合作伙伴关系的博弈分析

在介绍我国制造商与供应商竞争关系现状的基础上,从合作博弈的角度分析论证了双方建立战略合作伙伴关系的必要性和可能性,并提出了巩固这种战略合作伙伴双方需要引起重视的问题。     

合作伙伴关系与合作伙伴监督

本文针对企业界对供应链伙伴关系认识上的误区。对合作伙伴关系的内涵进行了详细阐述．并通过两个案例比较。分析了合作伙伴关系相对于传统企业间交易关系的优势。为了保障伙伴关系的顺畅运行．本文创建了过滤层宏观控制机构理论对合作伙伴进行有效监督和评价，以确保达到伙伴关系双赢的理想境地。