An Analysis of Materiality and Reasonable Assurance: Professional Mystification and Paternalism in Auditing

Critical analyses of the audit profession have become more common in recent years. Many of these analyses focus on the entire audit profession in developing their criticisms and concerns. In this paper, the scope of analysis is narrowed to examine in depth the auditing profession's use of the concepts of reasonable assurance and materiality in audit performance and audit communications. Reasonable assurance and materiality are the terms that auditors use to describe the scope of their responsibility to the public. Similarly, reasonable assurance and materiality are the key determinants of audit effort. An overview of official guidance, practitioner reports, and academic research reveals that these two key concepts are not well specified nor are they consistently applied in audit practice. These findings are evaluated from two competing perspectives on professions – the traditional, functionalist perspective and the critical theorists' perspective. Evaluation from the latter perspective leads to a conclusion that the profession's use of these key terms to guide practice and communication leaves the profession open to charges of mystification and unjustified paternalism.     

审计监督的政治学思考

审计监督具有鲜明的政治意义，审计监督本身及其所反映出的种种问题的实质就是“围绕公共权力而展开的活动”，应结合政治学来探索审计监督的本质和发展规律，并推进审计工作进一步发展。     

Fostering and regulation of public domain

Advanced and well-regulated public domain is the basis for the operation of modem market economy and the development of social economy. Since the reform and opening up of China, the private domain dominated by the market mechanism has been developing rapidly, and the under-development of the public domain has begun to appear. Under-development and non-standard nature of public domain has begun to restrict the improvement of market economic system and comprehensive and healthy development of social economy. Therefore, we shall vigorously foster and regulate public domain while continuing expanding and deepening private sector dominated by market mechanism.     

法制与文化建设之辩——论如何构建良好的知识产权秩序

作为世界贸易组织的三大支柱之一,知识产权得到世人前所未有的关注。如何在中国这个文化大国建立并维护良好的知识产权秩序,是一个值得探讨的问题。构建良好的知识产权秩序应重在法制建设还是文化建设?笔者认为应是法制建设。     

公立医院引入社会资本的政府角色研究--以山西省为例

政府主导之下,引入社会资本作为公立医院改革的一个重要方向,已经越来越多地成为优化我国医疗服务供给的模式选择。在具体过程中,政府需要通过分析不同级别公立医院现状以及社会资本可能参与的领域,针对性地设计合作模式,选择成熟的社会资本进行合作,加强实施过程的监管。同时公立医院引入社会资本较为复杂,涉及到社会资本方、政府、公立医院和社会公众的利益,政府要协调好公共部门和市场的关系,调动各方参与者的积极性。     

制度如何激发社会合作--基于公共品博弈实验的前沿理论综述

公共品博弈作为刻画人类社会协调与合作这两个问题的基本模型,成为经济学、管理学、政治学、人类学等跨学科的研究热点和难点。通过分析引入激励制度的公共品博弈实验研究,比较奖和罚两种制度如何改变人们的信念并影响公共品合作供给行为。将已有公共品博弈实验研究分为外部激励和内部激励（决定赏罚规则、强度和执行方式的制度）、货币激励和非货币激励（道德劝说、训斥和社会排斥）,考察不同制度对于提升公共品合作供给水平的实际作用,特别是惩罚制度的社会净效率。在此基础上,述评已有研究成果的一般性结论和启示,展望有关个体偏好、社会合作和制度发育的理论和实证研究可能的创新。     

Intrinsic Motivations of Public Sector Employees: Evidence for Germany

We examine differences in altruism and laziness between public sector employees and private sector employees. Our theoretical model predicts that the likelihood of public sector employment increases with a worker's altruism, and increases or decreases with a worker's laziness depending on his altruism. Using questionnaire data from the German Socio‐Economic Panel Study, we find that public sector employees are significantly more altruistic and lazy than observationally equivalent private sector employees. A series of robustness checks show that these patterns are stronger among higher educated workers; that the sorting of altruistic people to the public sector takes place only within the caring industries; and that the difference in altruism is already present at the start of people's career, while the difference in laziness is only present for employees with sufficiently long work experience.