The influence of judges' attitudes on liability assessments related to failed audits exhibiting significant audit team over-time or significant use of off-shore auditors

This study provides evidence on how audit firms' decisions to use offshore (outsourced) auditors or to assign on-site (local) auditors extensive overtime affect judges' evaluation of auditor legal liability I conduct a behavioral experiment in which actual judges responded to a hypothetical audit lawsuit. The results suggest auditors may be penalized during the litigation process depending on the extent of overtime or off-shoring and judges' attitude toward the public accounting profession. Judges with a positive attitude toward public accounting assessed more liability for an audit firm that used offshore (outsourced) auditors than for the use of extensive overtime for on-site auditors or a control condition. However, judges with a negative attitude toward the auditing profession assessed higher liability for auditors except when on-site auditors bore significant overtime in the final weeks of the audit.     

高管连锁、同业监督与公司违规

本文选取2011—2018年度A股上市公司为研究样本,以具有竞争关系的同业公司间的高管连锁作为同业监督的渠道,检验了同业监督对目标公司违规的影响。研究发现:(1)同业监督能有效抑制目标公司违规倾向,且这一影响当且仅当连锁公司是同业公司时存在;(2)同业竞争是同业监督的基础,在行业集中度低和行业增长率低的行业中,同业监督对目标公司违规的抑制作用更强;(3)目标公司的政治关联会瓦解同业监督对公司违规的抑制作用;(4)区分违规行为类型后发现,同业监督对经营违规的抑制作用最强,对信息披露违规次之,对领导人违规几乎没有效果。本研究丰富了公司违规监督机制的内容,也提供了辩证看待高管同业兼任的新视角。     

避免键联接产生装配干涉的公差设计方案

分析了键联接进行装配时产生干涉的具体情况,介绍了保证键联接顺利装配的2种公差设计方案,并对各方案的含义、图样标注和应用特点进行了介绍。     

Political uncertainty and analysts’ forecasts: International evidence

This study examines the influence of political uncertainty proxied by national election on analysts’ forecasts across 28 countries. We find analysts’ forecasts’ accuracy decreases, and the optimism increases in national election years compared to these in non-election years. Further analysis supports information opacity, local political connections, politically sensitives industries and the quality of institutions channels through which political uncertainty affects the analysts’ forecasts.     

Audit Firm Attributes and Auditor Litigation Risk

This study examines the association between auditors' litigation risk and audit firm attributes. Using professional liability insurance premiums as a proxy for auditors' litigation risk, we present evidence that the risk is lower in audit firms having: (1) separate non-audit and audit divisions; (2) a higher proportion of partners; and (3) a higher annual growth in number of CPAs employed. Additionally, we find that the risk is higher in audit firms having: (1) operating losses; and (2) high revenue growth. Our results are consistent with the idea that audit firms' financial condition and organizational structure affect their independence/ expertise, and, in turn, their litigation risk. Our results are broadly supportive of the PCAOB's (2015) and US Department of Treasury's (2008) views that investors, audit committees, management, and other regulators could benefit from having access to financial and organizational information about audit firms.     

新课标下做好初高中数学教学衔接的思考

为了防止在初高中数学教学中知识、方法的脱节,教师应在领悟新课标精神基础上充分把握初高中数学的教学内容,科学分析学生的思维特征,确保数学教学的连贯性,为学生今后的发展打下坚实的基础。     

政治关联影响资源配置效率的实证研究

利用2003—2012年中国A股上市公司的数据,借鉴Wurgler的资源配置效率估计模型,实证检验了政治关联对市场资源配置效率的影响。研究结果显示:政治关联显著降低了行业投资增长率对其资本产出增长率的灵敏程度,使得市场不能更及时、有效地引导资源从低效率行业向高效率行业转移,从而损害了资源配置效率。研究结果为进一步推动市场化进程、减少政府对经济的过度干预提供了证据,也说明了非正式制度在资源配置方面的低效率。     

揭开神秘的面纱：民事诉讼标的识别理论的解放

诉讼标的是民事诉讼法学者必须经过的一座桥,然这一重要概念却长期处于不休的学说论争中,这给民事诉讼理论体系的安定性带来了不小的冲击。因此,诉讼标的理论需要在长期的学说论争中妥协,从而寻获一条相对合理的解释路径。对于诉讼标的的认识应正本清源,从其设定本旨出发去探寻和了解其真意,进而合理择定其识别基准。同时,诉讼标的的识别基准还应辅以虑及一国之民事司法环境。在这样的前提下,旧实体法说是一种相对合理且适切的选择。虽然旧实体法说有其固有缺陷,但可以通过程序法和实体法的互动与协作,以制度联动的方式帮助旧实体法说理论脱困,使其在理论阐释和司法实践中发挥着双重功效与机能。     

浅谈新建郭神铁路方案创新研究

为解决郭家湾井田煤炭外运需求,同时响应国家蓝天保卫战号召,落实公转铁的运输部署,提高运输效率,实现降本增效,对新建郭神铁路从运输组织、接轨方案等进行多方面研究,并提出较优的建议方案。     

对铁路客运专线有第三方向接轨的中间站平面布置图型的分析简

随着路网新线的建设,铁路客运专线中间站有第三方向接轨的情况越来越多。其布置图型与普速铁路有较大差别,直接影响车站接发车能力和线路通过能力。对铁路客运专线中间站有第三方向接轨的产生原因、种类、布置图型以及相关的其他问题进行分析,以优化设计,充分发挥铁路客运专线的运输效率和投资效益。