董事会特征与会计师事务所的选择——来自中国证券市场的经验证据

本文利用2002—2004年中国上市公司及其主审会计师事务所作为研究样本，检验董事会特征对公司选择会计师事务所类型的影响。在控制了上市公司的规模、行业、经营业绩和财务杠杆等因素的影响后，研究发现，设立了审计委员会的上市公司更加倾向于选择“国际四大”会计师事务所，同时证明了董事会受大股东控制对于选择“国际四大”所的概率具有显著影响。     

资本市场开放与公司内部控制质量——基于“沪港通”的证据

以中国“沪港通”交易制度的实施为政策背景,采用多时点双重差分模型,考察资本市场开放对标的公司内部控制质量的影响,研究发现,“沪港通”交易制度的实施显著提升了公司的内部控制质量,在控制其他因素并经过安慰剂检验、去除A+H股影响、改变周期范围等稳健性检验后,结论依然成立。机制检验表明,“沪港通”主要通过内部和外部两种机制对公司内部控制质量产生影响,其中,内部机制是对股价波动性风险控制,外部机制是审计师声誉风险与政府部门监管。     

Nature-based recreation associated with connectedness to nature and leisure satisfaction among students in Brazil

ABSTRACT

There is growing evidence that nature-based recreation (NBR) during childhood promotes connectedness to nature, which in turn fuels NBR during adulthood. In addition to providing a number of health benefits, NBR participation may enhance leisure satisfaction, an important predictor of happiness and life satisfaction. In this exploratory study, we tested these hypothesised links using a path model with a cross-sectional sample of 224 Brazilian college students, where NBR participation during childhood increases connectedness to nature and NBR participation during adulthood, which in turn promotes leisure satisfaction. The model fit the data well χ² (2) = 1.924, χ²/df = 0.962 (N = 220, p = .38), CFI = 1.00, AGFI = .978, GFI = .996, and RMSEA = .00, with results showing an indirect positive link between NBR during childhood and leisure satisfaction, and a direct link between NBR during adulthood and leisure satisfaction. The indirect effect of connectedness to nature on leisure satisfaction was also significant: NBR during childhood fostered connectedness to nature, which motivated NBR during adulthood and higher levels of leisure satisfaction. Leisure practitioners can improve people’s leisure satisfaction by promoting engagement in NBR activities across life stages and emphasising connection to nature.     

Are social media bad for your employees? Effects of at-work break activities on recovery experiences

Since social media has become a fundamental part of the daily activities of people, the purpose of this study was to explore social media use by focusing on job demands that may explain why employees perceive social media are vital for them at work. Further, this study seeks to understand how employees use social media at work to experience recovery. Questionnaires were collected from current frontline hospitality non-managerial and managerial employees in the United States. Structural equation modeling was employed to analyze data. Results of the study confirm that at-work break activities including social and non-media break activities can be a channel for employees to experience recovery and deal with job demands. Moreover, the results suggest that at-work break activities are an important mediator between job demands and recovery experiences. Social media break activities also moderated the mediation effect of non-social media break activities between job demands and recovery experiences.     

审计师变更、时机选择与投资者评价

文章从投资者评价的角度对我国证券市场中审计师变更事件的经济后果进行考察。研究发现,在我国证券审计市场中,审计师变更事件具有显著为正的市场反应;市场总体正的累计超额回报主要是由晚变更样本的公告信息引起,晚变更公司在变更公告日附近的累计超额回报为正,并且显著大于早变更的公司;总体来看,审计师变更会显著降低公司的财务盈利可信度,并且在审计师变更以后,晚变更公司盈利可信度的下降程度显著大于早变更的公司。     

示范性实践教学基地先进经验及成果分析

教学实习基地是学生开展实践教学的重要场所,基地建设直接关系到实践教学质量,对培养高素质人才的探索精神、实践能力和创新能力有着十分重要的作用。本文在论述省外实习基地在专业培养中重要作用的基础上,总结海南师范大学体育学院省外基地建设经验及成果,并对省外实习基地建设过程中存在的不利因素进行分析。     

Firms’ performance following the initial resignation of independent directors: evidence from Taiwan

This study investigates the operating performance of firms listed on the Taiwan stock exchange following the initial resignation of independent directors. The results show that the firms’ operating performance following the resignation of these directors has not only deteriorated, but is also significantly below the industry average. In addition, firms with a relatively severe agency problem, including firms that have lower insider or institutional shareholdings, receive audit opinions other than unqualified opinions or change their auditors prior to the resignation of the independent directors, tend to perform more poorly following the resignation.     

Eudaimonic tourist experiences: the case of flamenco

In recent years, participation in flamenco, as a cultural art form, has gained momentum within Spain and internationally. Engagement in flamenco music and dance workshops in Spain has also become an increasingly significant tourism activity. Despite this trend, little research has looked into the nature of leisure experiences of flamenco. This paper seeks to address this knowledge gap by exploring how tourists experience flamenco music and dance courses in the city of Seville. Through a grounded theory research strategy in which in-depth interviews were conducted with 20 participants, the study reveals that four key themes characterise tourists’ experiences of flamenco. These are: the social and physical environment, which refers to physical flamenco spaces in Seville and tourists’ interactions with instructors and peers; secondly, the experience of challenge, characterised by hardship and sacrifice in the pursuit of flamenco; thirdly, activation of the sensual body or a sense of arousal; and lastly, an intrinsic and deep desire for self-discovery. The study demonstrates that the flamenco tourist experience strongly contributes to self-realisation and fulfilment of those who engage in it, or in other words, that the flamenco tourist experience is eudaimonic in character. The interview findings were linked to literature on self-realisation, self-fulfilment, true self, stress-related growth and related eudaimonic themes. Eudaimonia, or a sense of personal expressiveness and self-realisation, has not been previously established in this context. Therefore, the research findings provide a theoretical understanding of what a eudaimonic tourist experience of dance and music may look like.     

Management under Stress and Cultural Differences

With cultural differences in perceptions of stressors and coping skills, how do managers make the job sound appealing to different types of workers？ This subject has been explorative investigated in Western countries, particularly in the United States. Very little work has been carded out in Asia. This Study has shown that there are specific job stressors and job stress effects in each culture. In addition, there is evidence of differences in stress strategy to face job stress attributed to culture. So, this context is the basis to research on the nature and magnitude of job stress experiences by people from different cultural backgrounds, and taking into account all the previous arguments. This study compares stress perception, stressful experiences and stress management strategies in studies of both Chinese and western managers.