Discussion of ‘Is the objectivity of internal audit compromised when the internal audit function is a management training ground?’

This article provides a critique of the Rose, Rose, and Norman (2013) article. It focuses on four issues: (i) whether institutional details have been appropriately captured; (ii) whether experiments are an appropriate method to answer the authors' research question; (iii) whether the authors' hypotheses should predict an interaction; and (iv) whether the authors have relied on the appropriate theory.     

Measuring measures: introducing performance measurement in the Dutch health care sector

The Dutch government has sought to increase transparency in the performance of medical institutions. For hospitals this has presented three challenges for performance measures, each related to gaining authority and support from all those (public and private) bodies already involved in quality assurance. The experience raises issues about the speed of implementation, scope, burden and impact on hospital image of performance measurement regimes. It also suggests a tension between market-based and other mechanisms used to ensure quality.     

上海零售业商务租赁市场的研究

文章用计量模型对上海零售地产的空间价值进行了估计,用MORAN的统计方法检测空间自相关问题,并进行了均方根误差(均方根)测试,以找出最佳模型.得出结论:重要的内生变量是地产的租用年限、零售空间的面积、到达商务中心的距离、零售的种类以及不动产的区域.在本文中将会有一个新的零售研究背景的区域分类方法.本研究有助于零售物业的投资者和零售租户加深他们对于上海零售市场的理解,同时使用了空间经济计量技术,以求达到更精确计量效果.     

论我国政府绩效评价主体体系的构建——基于政府公共受托责任视角的分析

政府内外部的公共受托责任关系是确定政府绩效评价主体的基本依据.具体而言,政府公共受托责任关系链中不同层次的委托人及其代表均应构成政府绩效评价的主体.在西方,许多国家已经构建起合理的多元化政府绩效评价主体体系,但我国政府绩效评价主体仍然较为单一.为此,我国应当根据政府公共受托责任的具体要求,并参考西方发达国家的成功经验,构建一个多元化的政府绩效评价主体体系,从而促使政府更好地履行公共受托责任.     

Does an Agency‐Type of Audit Model Fit a Stewardship Context? Evidence from Performance Auditing in Dutch Municipalities

The degree of auditor independence is an important issue in the performance auditing literature. However, little attention has been paid to the influence of the context in which an audit body operates. This paper investigates how an audit model with a high degree of auditor independence, which is consistent with agency theory's rather formal view of relationships in organizations, functions in a context with more informal relationships, as implied by stewardship theory. Based on two case studies and a survey, the paper concludes that Dutch councilors are more satisfied with audit reports if in their municipality there is a fit between context and audit model.     

Is executive compensation a substitute governance mechanism to debt financing and leasing?

This study examines whether and how CEO equity incentives relate to financing choices (i.e., debt and leases). Using manually collected CEO compensation and lease data for a sample of large UK firms, we found evidence of a negative relationship between CEO equity incentives and firm leverage. We also found that CEO equity incentives and leases are negatively related. The results are consistent with the theory introduced in this study on the substitutability of executive compensation and firm’s debt/lease financing. Our findings represent fresh empirical evidence and renewed interpretation regarding the relationship between executive equity-based incentives and firm’s financing choices. The substitutability theory we introduced here suggests that firms with greater use of debt and/or leases will implement less equity-based compensation in mitigating the agency cost of equity.     

探析固定资产投资审计新视点

在分析我国固定资产投资审计现状的基础上,从固定资产投资审计重点转移、审计方式改进、审计资源整合、审计技术创新以及审计规范化建设等方面,多方位探索固定资产投资审计新思维。     

新形势下中央银行内审监督体制的创新与发展

人民银行为我国中央银行,新形势下创新和发展央行内审监督管理体制显得尤为重要,是全面落实党的十七大精神,强化宏观调控的需要。为此,要科学地分析当前央行内审监督体制面临的新情况及新问题,努力探索创新和发展央行内审监督体制的途径,这对于制定和执行货币政策,保持金融稳定提供金融服务有着重要意义。     

售后服务收入偷税问题分析

厂家在向消费者提供售后服务的博弈过程中存在偷,逃税问题,这一问题存在的深层原因包括税收征管的问题、审计工作的失误、物价管理的缺陷、消费者权益保护法的空洞等.因此要通过以下措施弥补:税收征管部门提高意识,加强管理;建立专门的税务审计;进行与税务管理配套的物价监督机制改革和金融制度改革;强化消费者权益保护法的实施力度.     

政府环境审计能够促进企业绿色创新吗

手工整理国家审计署层面的政府环境审计数据,以 2007—2019 年沪深 A 股上市公司为研究对象,使用多期双重差分法探讨了政府环境审计对企业绿色创新的影响。研究发现,政府环境审计能够显著促进企业绿色创新,且这一促进作用在媒体监督较强时更显著。分析影响机制发现,政府环境审计主要通过环境规制机制和环保补贴机制来促进企业绿色创新,其中环境规制机制表现为环境处罚力度提高和环境税收水平提升,环保补贴机制表现为环保补贴力度提高。检验经济后果发现,政府环境审计视角下的企业绿色创新不仅能够提高其环境绩效,表现出环境有效性,更能够提高其经济绩效和经济效率,表现出经济有效性。研究结论丰富了政府环境审计的有效性研究和企业绿色创新的制度因素研究,为审计部门完善政府环境审计制度以推进绿色创新经济发展提供了决策参考。