不确定性与会计职业判断

市场经济是一个动态的、复杂的、开放的经济系统,在其运行过程中,存在着大量的不确定性因素.作为以价值形式对经济运行进行数量反映和质量分析的会计,必然存在着对会计职业进行判断的问题.本文从经济活动不确定性的成因与会计职业判断的项目要求的因果关系分析入手,强调提高会计人员的职业判断能力,减少经济活动的风险的必要性.     

科学、价值与判断在环境影响评估架构中之整合

公共政策研拟，尤其是环境影响评估，不仅牵涉技术性科学层面，同时涵盖社会性价值评估与政策性决策判断。旨在探讨如何将科学、价值与判断等因素合理融合于环境影响评估作业过程中，并据此研拟一环境影响评估架构，作为中国台湾地区环保部门开发案审核依据之参考。本文所研拟之环境影响评估架构的理论基础包括社会选择理论、社会判断理论及多属性评估方法。通过社会选择理论分析环境政策制定的机制；通过社会判断理论解释科学与价值如何整合于政策制定及其可行性中；而通过多属性评估方法建立开发案评选的集体决策技术。以山坡地开发为例说明此架构在实践中的应用。     

商业判断规则对中国公司法的启示

商业判断规则是美国法院对董事注意义务审查的一项重要准则，其内容是任何人要质疑董事的决策需推翻这样一个假定：董事在知悉的基础上，基于善意并相信是为公司的最大利益而做出的决策，否则法官会尊重董事的决策。商业判断规则的产生为公司的董事和他们的行为提供了在商业决策中回避风险的安全港。与之相比，我国公司法中关于董事勤勉义务的规定过于抽象，操作性不强，可以借鉴商业判断规则对其进行完善。     

Disentangling satisfaction of tenants on science parks: A multiple case study in Belgium

While science parks represent one of the most important policy initiatives to stimulate firm development and growth, their contributions are still highly debated. This paper takes a novel customer-oriented approach to disentangle the contributions science parks provide to their tenants. Particularly, we qualitatively explore when and how science park tenants reach customer satisfaction and how tenants cope with low levels of satisfaction. Our study finds that reaching customer satisfaction is contingent on tenants’ expectations, perceived service quality, and pre-entry achievements. We further disentangle coping strategies used by tenants when they are confronted with low levels of satisfaction. Our study provides important theoretical contributions to the organizational sponsorship literature by adding new insights from social psychology and holds valuable practical and policy implications.     

The Context of Entrepreneurial Judgment: Organizations,Markets, and Institutions

The economics and management literatures pay increasing attention to the technological, competitive, and institutional environment for entrepreneurship. However, less is known about how context influences the judgment of entrepreneurs. Focusing on the emerging judgment‐based approach to entrepreneurship, we argue that economics can say much about how the organizational, market, and institutional context shapes entrepreneurial judgment. We describe entrepreneurs as individuals who deploy scarce, heterogeneous resources to service customer preferences at a profit. Because of uncertainty, this process is essentially experimental, and context influences the experimental process. Thus, entrepreneurs will seek to design the internal organization of the firm so that it facilitates internal experimentation. Moreover, the market or task environment determines the need for experimentation (e.g., how fast do consumer preferences change, how does technology evolve, which assets are available at which terms, etc.). Finally, the institutional environment influences, for example, the transaction costs of acquiring and divesting assets as firms adjust their boundaries through ongoing commercial experimentation.     

If all their products seem the same,all the parts within a product seem the same too: How brand homogeneity polarizes product experiences

Many different factors affect brand homogeneity, including the different products associated with a brand, how they are made, and how they are branded. How does the perceived homogeneity of a brand’s offered products, in turn, affect consumers’ experiences with those products? Nine experiments reveal that consumers have more polarized judgments of product experiences when the sampled products are perceived to belong to more homogeneous brands. When a consumption experience is positive, the consumer has an even more positive experience when they think the sampled product came from a homogeneous brand; however, when a consumption experience is negative, the consumer has an even more negative experience when they think the sampled product came from a homogeneous brand. This polarization occurs because the individual product inherits the brand-level quality of perceived internal consistency—when a brand seems homogeneous (i.e., consisting of homogeneous products), consumers also perceive any individual product from the brand as similarly consisting of homogeneous ingredients or parts. We suggest that brand homogeneity leads to selective processing of individual product experiences, which makes products seem more coherent, products rated faster, and ratings of different product ingredients or features more highly correlated. The perception that all of the parts within the individual sampled product are homogeneous in quality polarizes judgments of the product experience.     

Impacts of the timing of the discovery of a subsequent event on the auditors’ approach to subsequent events

This study investigates the underlying causes affecting auditors’ approaches to subsequent events. As auditors are required to perform the majority of subsequent events procedures near the due date of the audit report, I examine whether auditors are less likely to make adjustments or disclosures regarding subsequent events that occur after the audit completion, but before issuing the audit report. Results indicate that auditors were less likely to adjust Type I events that occurred after audit completion when the risk was low, but not when the risk was high. This was not the case for Type II events, which only require disclosure.     

时间压力下的注册会计师行为——来自一个全国性事务所的调查证据

审计判断是一个复杂的认知活动,对周围的环境非常敏感。在中国,时间压力作为影响审计绩效的环境因素,其重要性日益上升。目前有关时间压力的有限研究主要是针对外国审计市场背景进行的。通过对我国一个全国性事务所的调查,我们发现,近年来我国注册会计师面临的时间压力越来越大。时间压力阻碍了审计程序的实施,低报审计时间,降低了审计质量。     

保险条款的效力评价——新《保险法》第十九条的理解与适用

新《保险法》第19条的法理基础源于格式条款的内容控制原则,内容上对我国《合同法》和台湾地区保险法有关规定有所借鉴。其立法意旨是依据诚实信用和公平正义原则,对不利于被保险人的不公平条款进行规制。保险条款效力认定,包括合法性判断和合理性判断。合法性判断要着重分析保险条款免除的义务或排除的权利所指向之法律规定为任意性规范的情形;合理性判断重在具体情形下的利益平衡。鉴于现阶段保险条款存在较多公平性问题,第19条的规范意义非常重大;为避免矫枉过正,其适用应当科学审慎,尤其要尊重保险合同特性,合理运用司法裁量。     

The impact of cultural environment on entry-level auditors’ abilities to perform analytical procedures

We focus on the impact of three of Hofstede’s cultural dimensions, power distance, uncertainty avoidance, and individualism, on the results of analytical procedures conducted by entry-level auditors in Mexico and the U.S. Analytical procedures are ideal for this research as they require auditors to use professional judgment and appropriate levels of professional skepticism, abilities related to all three cultural characteristics. We find no other study investigating the impact of culture on the application of auditing procedures similar across the studied cultures.We find cultural characteristics do not affect the participants’ abilities to predict income statement balances, but they may influence the ability to predict changes in balance sheet accounts. We also find culture is associated with differences in risk assessments. Our results indicate that participants rarely differentiate accounts that change according to expectation from those that change contrary to expectation, but rather alter their risk assessments to match the direction of balances that increase or decrease.