政府随机审计的动态博弈模型及政策启示

本文在一个三阶段动态博弈框架下,对政府随机审计过程中的政府审计机关与政府审计对象以及国家与政府审计对象之间的动态博弈特征进行了分析。分析结果显示：政府审计机关与政府审计对象之间存在一个纯策略纳什均衡,而国家和政府审计对象之间存在一个混合策略纳什均衡。政府审计对象接受国家实质性审计的概率是政府审计对象被政府机关审计发现违规或不作为后的惩罚倍数的单调递减函数,而政府审计对象的违规或不作为的概率分别是政府审计对象被政府机关审计发现违规或不作为后的惩罚倍数和政府审计对象的应尽义务或责任的单调递减函数,却是政府审计机关审计行为成本的单调递增函数。同时,结合研究结论和中国政府审计全覆盖的现实,给出了一些政策建议。     

网络媒体关注、审计质量与风险抑制——基于深圳主板A股上市公司的经验数据

以我国深圳证券交易所主板2011—2016年A股上市公司为样本,通过计算可操纵性应计利润衡量审计质量,使用上市公司违规数据衡量经营和交易违规风险与虚假披露风险,考察网络媒体关注的风险抑制作用。研究发现：网络媒体关注度与审计质量具有风险抑制效应,且网络媒体关注对风险的抑制作用更显著;进一步地,网络媒体关注可通过提高审计质量来抑制企业违规风险,审计质量在网络媒体关注与风险抑制之间发挥部分中介作用。     

Hotel school alumni’s intentions to use communication channels – a cross-generational comparison study

ABSTRACT

Alumni communication is vital in sustaining the relationship between alumni and their alma maters. This research investigated four cohorts of alumni, and their intentions to use a range of traditional and digital communication channels, including social media. An online questionnaire was sent to 8060 alumni and resulted in 595 usable responses, yielding a 7% response rate. The research results showed that alumni have the highest intentions to use the alumni e-newsletter and the alumni Website and the lowest intentions to use social media, e.g., Twitter, Instagram, and YouTube. Among alumni cohorts, significant statistical differences in their intentions to use these communication channels were identified. Given our findings, alumni communication staff are encouraged to leverage different communication channels targeting alumni in different age groups.     

Flexibility in the gig economy: managing time on three online piecework platforms

Gig economy platforms seem to provide extreme temporal flexibility to workers, giving them full control over how to spend each hour and minute of the day. What constraints do workers face when attempting to exercise this flexibility? We use 30 worker interviews and other data to compare three online piecework platforms with different histories and worker demographics: Mechanical Turk, MobileWorks, and CloudFactory. We find that structural constraints (availability of work and degree of worker dependence on the work) as well as cultural‐cognitive constraints (procrastination and presenteeism) limit worker control over scheduling in practice. The severity of these constraints varies significantly between platforms, the formally freest platform presenting the greatest structural and cultural‐cognitive constraints. We also find that workers have developed informal practices, tools, and communities to address these constraints. We conclude that focusing on outcomes rather than on worker control is a more fruitful way to assess flexible working arrangements.     

How Media Coverage of Corporate Social Irresponsibility Increases Financial Risk

Research summary: This article explores the relationship between corporate social irresponsibility (CSI) and financial risk. We posit that media coverage of CSI generates risk by providing conditions that increase the potential for stakeholder sanctions. Through analyzing an international panel of 539 firms during 2008–2013, we find that firms receiving higher CSI coverage face higher financial risk. We show that the reach of the reporting media outlet is a critical condition for this relationship. Once the outlet has a high reach, the severity of CSI coverage is a boundary condition that further reinforces the effect. Our findings complement existing theory about the risk‐mitigating effect of corporate social responsibility by illuminating the risk‐generating effect of CSI coverage. For executives, these insights suggest complementary strategies for corporate risk management. Managerial summary: This article examines the effect of negative news on financial risk. It shows that negative media articles regarding environmental, social, and governance (ESG) issues increase a firm's credit risk. It also provides a detailed analysis of the impact of an article's reach and severity, i.e., how many readers are exposed to the article and how harshly it criticizes the firm. The results allow to quantitatively assess the risk that emanates from negative ESG news. For executives, three strategies are derived for limiting a firm's exposure to this risk: balancing corporate social responsibility programs with operational safety programs, reporting suboptimal environmental and social performance transparently and proactively, and avoiding acquisition targets and markets with a legacy of negative news. Copyright © 2017 John Wiley & Sons, Ltd.     

Using social networking websites as a selection tool: The role of selection process fairness and job pursuit intentions

A growing trend in the hospitality industry is openly encouraging applicants to join their social networking sites as part of their recruitment process (0080 and 0185). However, there is a dearth of studies examining how applicants perceive and react to the use of social networking websites in the recruitment and selection process. Therefore, the purpose of the current study was to examine how applicants react to the use of social networking websites as a selection tool. Using experimental methods, participants attending a career fair for hospitality jobs completed a questionnaire after reading about a hospitality company that does or does not use social networking sites in the selection process. The results showed that perceived fairness and job pursuit intentions of applicants were lower for an organization that used social networking websites as a selection tool than an organization that did not use social networking websites as a selection tool.     

新传媒盛行与公共领域重构

传媒手段的普及使得“公众”成为知晓的主人。大众传媒的批判功能因此在“盲目批判-知晓共识-理性批判”这一过程中得以加强被变得更有针对性。在知晓共识基础上的批判才是科学的批判。传媒手段的普及使得“公众”成为知晓的主人,他们在共同知晓的基础上已经有能力发出他们自己的声音。公共领域作为一种历史范畴,就该随历史的发展而变化。所以,新传媒的盛行使公共领域的重构成为一种可能。     

上市传媒公司经营绩效及资本运营实证分析

在激烈的传媒竞争环境下,资本运营受到传媒企业的重视。根据对部分中国传媒上市公司经营绩效实证考察,提出中国传媒企业资本运营应在以下三方面深化认识:市场机制的充分遵循、规模扩张与融合、提高资本效益与产业结构调整。     

北京CBD文化传媒产业发展战略研究

具有高创新性、高融合性特点的文化传媒产业已成为我国的战略性产业。该文以北京CBD区域为例，通过分析文化传媒产业的发展现状与产业集群效应，构建SWOT模型来探析其发展战略。文化传媒产业的发展战略应包含产业的精准定位、合理规划产业空间布局、依托龙头企业完善产业链、加强北京CBD的基础设施建设、优化北京CBD的发展软环境五个方面。     

Helping workers understand and follow social media policies

While social media can have significant benefits for organizations, the social media presences and postings of employees can be problematic for organizations. This is especially true when employees have connections to co-workers and managers. Workers posting content deemed inappropriate or detrimental to the organization has led to a significant number of workers being fired for their social media behavior. To avoid such situations, organizations should create social media policies to guide employee content. Organizational implementation of social media policy is on the rise, but serious questions remain as to how to make it effective. One crucial question is how well employees know and understand their employer's policy. In this article, we discuss how to communicate social media policies to workers and help their understanding. To inform our recommendations, we draw on exploratory data from a sample of young adult workers regarding their knowledge of their own company's social media policies.