The Impact of Consulting Services on Audit Quality: An Experimental Approach

We use experimental markets to examine whether providing consulting services to a non‐audit client impacts audit quality. Our paper directly addresses concerns raised by the Public Company Accounting Oversight Board that the largest public accounting firms’ growth in their consulting practices threatens audit quality. We conduct an experiment proposed using a registration‐based editorial process. We compare a baseline where the auditor does not provide consulting services to conditions where auditors provide consulting to audit clients or where auditors only provide consulting services to non‐audit clients. Our unique design provides evidence on whether providing consulting to non‐audit clients strengthens the salience of a client‐cooperative social norm that reduces audit quality. We do not find differences in audit quality by condition in our planned analysis, however we find greater variation in audit quality in the conditions where auditors provide consulting services compared to the baseline. In unplanned analyses, our results suggest providing consulting services increases auditor cooperation with managers, increasing audit quality when managers prefer high audit quality and decreasing audit quality when managers prefer low audit quality.     

基于知识营销的中小民营企业管理咨询市场营销策略探究——以浙江省永康市为例

在问卷调查基础上分析了以永康市为代表的中小民营企业经营者对管理咨询的认知与需求特征,结合知识营销理论提出有针对性营销策略,以期为咨询机构进入该细分市场、提升我国民营企业经营管理水平提供参考。     

探讨工程咨询企业的服务

工程咨询企业是从事工程咨询相关活动,提供智力服务的企业.文章对工程咨询企业的服务流程进行了介绍,并对服务流程中各个阶段的活动进行了论述.     

The development of consulting in goods-based companies

The article focuses on the developments in several B2B companies which traditionally produce goods and based on this experience are trying to enter the business of management consulting. It is the aim of the paper to identify the specific challenges that these companies are facing regarding marketing and selling their management consulting services. Furthermore hypotheses are developed that should give direction how to overcome those challenges successfully. Due to the lack of current research results, an explorative case study approach is chosen referring to two companies from the IT industry having gained relevant experience in this business area. In addition, theoretical frameworks demonstrate the plausibility of the hypotheses developed. If further research supports these hypotheses, it will have significant impact on the market strategy, marketing communication and sales organization of companies going to increase their consulting services.     

建设单位在EPC项目中采用全过程工程咨询模式的管理要点

我国社会主义市场经济以及科学技术的不断进步发展,推动了各建设企业的稳步前进。在当前新发展格局下,各种先进的科学技术被广泛应用于各行各业的建设发展过程中,对于建筑工程的发展来说也不例外。由于传统的管理模式,随着时代发展变化已不适用于企业的管理,因此,企业要重视在EPC项目中采用全过程工程咨询模式的管理方式。     

磁卡与实验室数字档案建立的探索

当前大学实验室在一系列管理过程中存在较多的缺陷,尤其在实验管理及其档案建立中。而磁卡功能及其数字档案的建立使实验室的管理工作迈上一个载新台阶,既轻松又完整。特别是实验档案的建立与查阅,更为档案的使用提供了快速、便捷的途径。这为今后大学实验室建设与管理提供一个可行的模式。     

Collaborative computing for decision support in cardiovascular consulting

Vascular medicine is a newly developing discipline heavily based on geographically distributed consulting, and there is thus a strong need for computerized decision support in doctor‐to‐doctor collaboration for the management of vascular patients. The latest achievements in collaborative and multimedia computing for group decision support are incorporated into cardiovascular consulting. Feasibility analysis of the two basic components is addressed: (a) the communication system of collaborative computing as identified subject to the specifics of data flow and networking in geographically distributed cardiovascular consulting; and (b) the structure and representations for intelligent software agents that enable transfer of individual expert cardiovascular knowledge, support group brainstorming, and maintain the ongoing learning of group experience and analysis of patients cases.     

新制度经济学下开展管理咨询监理的必要性研究

由于我国管理咨询行业相关制度的不完善、管理咨询市场的无序化、第三方监控机构的缺乏，导致目前管理咨询业存在诸多问题。这不仅影响了整个行业的长期发展，也影响了被咨询企业的利益。文章从管理咨询行业的特点及问题入手，以新制度经济学的视角出发来研究在管理咨询活动中引入管理咨询监理的必要性。     

试议工程造价咨询业的现状与发展

工程造价咨询业的兴起为政府和企业的决策提供及时有效的市场信息,合理确定和有效控制工程造价起到重要作用,但是当前发展过程也存在一些问题,本文简要作以分析。     

土木工程专业大学生创业训练启示——防灾减灾评估咨询事务所模拟运营

本文阐述了土木工程专业大学生创业训练实施的意义,提高了学生的创业能力,整合了知识结构,通过训练增加了团队精神,激发了学生的科研兴趣。但在创业训练项目实施的过程中,也暴露出了若干问题,需要解决。