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This paper traces the establishment of the reconstituted Auditing and Assurance Standards Board (AUASB) as a result of the CLERP (Audit Reform and Corporate Disclosure) Act 2004, and its progress in developing auditing standards that are "in the public interest". The paper canvasses the composition of the AUASB, its transparency and due process, its relationship with the International Auditing and Assurance Standards Board and the Financial Reporting Council, and its resourcing and attitude to researching issues of importance in auditing. The paper discusses methods that might be used to provide evidence of the efficacy of the reforms to auditing standard-setting. 相似文献
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Privatisation, outsourcing or restructuring the public-sector audit office in Victoria will have implications - economic, political and even moral. The authors believe that a more competitive system will, if operational independence can be put in place, bring significant benefits to the people of Victoria and will be a model for other jurisdictions. While the implications are enormous, the challenges that will need to be dealt with are just as great. 相似文献
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RABAH AMIR CHRISTINE HALMENSCHLAGER MALGORZATA KNAUFF 《Journal of Public Economic Theory》2017,19(1):81-96
We consider a two‐stage model of R&D/Cournot competition with isoelastic demand satisfying the cost paradox (i.e., that equilibrium profits increase with unit cost). The R&D process has a binary structure, with spillover effects. We provide a negative answer to the question in the title: Under noncooperative R&D, firms will conduct R&D for a broad parameter range, despite the presence of the cost paradox, as a result of being caught in a prisoner's dilemma. A second‐best social planner is shown to have a higher propensity for R&D than the noncooperative scenario. However, if firms engaged in any of the known R&D cooperation scenarios, the answer to the question in the title would become affirmative. It follows that R&D cooperation leads to lower producer and consumer surpluses. This constitutes a major departure from the conclusions of the standard R&D model. Therefore, R&D cooperation in such environments should not receive favorable antitrust treatment. 相似文献
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JOHN A. ELLIOT DONNA R. PHILBRICK CHRISTINE I. WIEDMAN 《Contemporary Accounting Research》1995,11(2):919-938
Abstract. This paper examines the association between analysts' forecast errors at the earnings announcement date and the revisions to those forecasts during the preceding year. The study is an initial effort to use archival data from expert decision makers to test behavioral theories that have support in laboratory environments. Consistent with findings of conservatism in laboratory experiments, we find that analysts systematically underweight new information. This finding is most pronounced when the analysts are consistently revising their estimates downward throughout the year. Résumé. Les auteurs examinent le lien entre les erreurs prévisionnelles des analystes à la date de déclaration des bénéfices et les révisions dont ces prévisions ont fait l'objet au cours de l'exercice précédent. Il s'agit là d'une première tentative d'utilisation des données d'archives des experts en matière décisionnelle dans le but de tester les théories comportementales qui ont été démontrées en laboratoire. Conformément aux observations faites en laboratoire en ce qui a trait à la prudence, les auteurs constatent que les analystes accordent systématiquement trop peu de poids à l'information nouvelle/Cette constatation est très marquée lorsque les analystes révisent continuellement leurs estimations à la baisse au cours de l'année. 相似文献
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CLAIRE MARSTON 《The British Accounting Review》1997,29(4):335-347
Bhushan (1989) proposed a model of analyst following, which he tested for US companies in 1985. The model was successful, in that the eight variables considered likely to influence analyst following were found to be significant in the regression model used, and an adjusted R2of 70% was achieved. The aim of this paper is to adapt his model and test it for UK companies using survey and other data from 1991. Bhushan found that the level of analyst following for a firm was positively associated with level of institutional investment, variability of returns, the correlation between the firm return and the market return and firm size. There was a negative association with the level of insider shareholdings and industrial diversification. The industrial category of the firm also was significant. This study shows similar results using data on analyst following of UK quoted companies, although industrial diversification does not appear to be an important factor in the UK, and the overall explanatory power of the model is lower than in Bhushan's study. An additional variable, the number of overseas listings, was found to add to the explanatory power of the model. 相似文献