An international study of internal audit function quality

We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.     

Internal Markets,Management by Targets,and Quasi‐Markets: An Analysis of Health Care Reforms in the English NHS

There have been two major attempts to introduce market mechanisms into England's National Health Service: the ‘internal market’ reform project of the 1990s, and the ‘quasi‐market’ of the 2000s. Despite their similarities, the former attempt was on balance unsuccessful while the latter succeeded. This article examines and compares the outcomes of the two periods, analysing the reasons for their relative successes and failures. It goes on to highlight options for future reforms that would build on those achievements.     

推行精细化管理 提高内部审计效能

全面推行工程项目精细化管理,对于建筑施工企业的发展具有重大的意义,随着精细化管理逐步展开,对内部审计工作也提出了更为严格的要求。     

反腐倡廉环境下创新国有企业领导人员经济责任审计内容探讨

反腐倡廉环境下创新国有企业领导人员经济责任审计内容是一项新的课题。本文对探索创新国有企业领导人员经济责任审计内容的必要性和我国法律规定的国有企业领导人员经济责任审计内容进行了综述，并根据审计实践，提出了“探索开展国有企业绩效审计”等5项审计内容，对创新国有企业领导人员经济责任审计内容进行了探讨，并针对目前创新国有企业领导人员经济责任审计内容面临的困难提出了健全绩效审计法律法规和评价指标、完善企业增资扩股行为的法律法规、加强对基层审计人员的培训学习等3条对策。     

外贸企业会计内控研究

对外贸企业而言,会计内部控制机制是外贸企业财务处理、业务程序等进行规范的一种管理手段,是外贸企业内部管理的基础和内部控制的关键控制点,在整个外贸企业的发展运行中发挥着重要作用。基于此,通过探讨当前外贸企业会计内部控制机制的现状,对其未来发展提出了相关建议。     

工程结算审核的管理和控制

为了确保工程施工进度与质量安全,就必须对整个工程成本进行严格地控制,并在整个工程或者分项工程完成后积极做好工程结算审核工作,从而强化工程结算审核的合理性与可靠性。但是由于工程结算审核需要在大量事实和依据上进行,使得审核过程出现了诸多问题,对预结算的准确有效性造成了严重的影响。本文就工程结算审核的管理和控制进行了分析。     

基于区间数向量投影的主要防御方向选择

一种基于区间数向量投影的主要防御方向选择方法。针对评价指标属性和权重的区间数,构造正理想方案,计算各方案在正理想方案的投影值,根据投影值完成方案的排序优选。实例分析验证了其有效性和适用性。     

Labor Market Effects of Spatial Licensing Requirements: Evidence from CPA Mobility

We exploit the staggered introduction of CPA Mobility provisions in the United States to study the effects of spatial licensing requirements on the labor market for accounting professionals. Specifically, we examine whether the removal of licensing‐induced geographic barriers affects CPA wages and employment levels, as well as the pricing and quality of professional services. We find that, subsequent to the adoption of CPA Mobility provisions, wages of accounting professionals decrease, whereas employment levels are unaffected. The documented wage effect stems from smaller CPA firms, is more pronounced for CPAs holding senior positions, and persists over time. We also find that service prices decline and that this effect is concentrated in local CPA firms. Moreover, we document that the increased wage and price pressure is not associated with deteriorating service quality. Collectively, our results suggest that the removal of occupational licensing barriers has sizable effects on labor supply and service prices. Our findings inform the current regulatory debate on occupational licensing.     

做好医院内部审计工作的几点思考

目前,随着我国社会经济的高速发展,医疗产业发展与经营形式的不断变化,医疗资源紧缺与群众就医需求的矛盾凸显,对医疗机构的内控管理提出了更高的要求。完善内部审计机制,优化内控管理的整体质量,不仅是新时期医院实现自我监督的改革路径,同时也是提升医疗资源配置形式,协调不同工作部门责任关系的关键内容。在此基础上,建立现代化内部审计机制,结合医院新时期发展特征,不断调整内控机制中不适应发展需求的部分,已经成为当前阶段医疗机构满足内部发展需求,创新财务管理模式的首要任务。     

Employee well-being attribution and job change intentions: The moderating effect of task idiosyncratic deals

We developed and tested a research model in which employee well-being human resource (HR) attribution differentially influences the intention to change jobs across organizations (i.e., external job change intention) versus that within the same organization (i.e., internal job change intention). Furthermore, we posited that task idiosyncratic deals (I-deals) moderated the relationships between employee well-being HR attribution and external and internal job change intentions. Results indicated that employee well-being HR attribution was negatively related to external job change intention, but positively related to internal job change intention. Further, task I-deals significantly moderated the relationships between employee well-being HR attribution and external and internal job change intention. Specifically, employee well-being HR attribution played a less important role in reducing external job change intention when task I-deals were high rather than low. On the other hand, high task I-deals significantly strengthened the positive relationship between employee well-being HR attribution and internal job change intention. Our study extends the careers literature by differentiating the impact of employee well-being HR attribution on job change intentions within an organization compared with that across organizations and the important role of supervisors in enhancing or mitigating these effects.