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.     

会计人员职业道德建设的诚信讨论

文章论述了在市场经济体制下。会计从业人员在职业道德建设方面存在的问题。强调了树立财经法律意识。以诚信务实的工作态度来获得社会的尊重与信赖。     

Interpreting IS alignment: A multiple case study in professional organizations

This paper centers on the interpretation attributed by organizational members to the information systems (IS) alignment concept. Its objective is to study IS alignment in professional organizations. Specifically, it reports on an interpretive study conducted in five Chilean organizations; four professional and one entrepreneurial, of which two are private and three are public. The theoretical background of our study is derived from three IS strategic alignment conceptualizations: managerial, emergent and critical. These concepts formed our theoretical framework that guided data collection and analysis. The study centers on the meanings organizational members assigned to IS strategic alignment, as well as their views on the barriers that hinder achieving this level of organizational integration. The analysis results are summarized in seven hermeneutic themes that point out the different connotations the organizations assigned to IS alignment. The significance of the findings are summarized in four insights that formulate theoretical and practical implications. These insights refer to: (1) the difficulties of achieving alignment for professional organizations, particularly public ones, (2) the limitations these organizations have in being agile, (3) the rationale for acquiring technology and determining IT skills, and (4) the imperative meaning that CIOs attribute to IS alignment. The paper concludes with a reflection on the limitations and relevance of the research.     

谈谈编辑的职业道德

市场经济条件下，人们的思想、观念发生了深刻的变化，以权谋私，权钱交易，渗透到各行各业，如何进行行业自律，如何规范自己的道德行为，近在眉睫。做为从事新闻出版宣传工作的编辑在职业道德建设方面更应率先垂范，不仅要做传播化的使，更应做奠定职业道德的模范。     

CPA职业道德博弈分析

本文运用博弈分析方法对CPA职业道德进行了分析,发现CPA职业道德状况是CPA审计市场诸因素的复合函数,分别运用不完全信息动态博弈和静态博弈方法,对CPA审计机制和CPA行业内部的诸因素对CPA职业道德的影响进行了分析,并提出了相应的治理对策。     

注册会计师审计职业道德建设的理性思考

独立的审计人员已成为治理会计信息舞弊的一种不可或缺的外部监控机制,其审计质量的高低直接关系到会计信息舞弊治理的成效。要胜任这一角色,审计的独立性无疑是保证质量的根本所在,而职业能力的水平也是导致审计职业的信誉和社会地位的重要要件。本文通过调查问卷方式,对我国审计专业判断能力在职业中的认识进行了调查和分析,以此作为提高审计职业道德的重要途径的建议。     

关于大学会计职业道德教育问题的探讨——基于教育基本功能的分析

本文从教育的基本功能入手阐述职业道德教育是高等会计教育的重要组成部分,分析在会计诚信缺失的环境下会计职业道德教育受到的关注,在此基础上提出大学开展会计职业道德教育的目标、模式和方法。     

Burnout among university accounting educators in Australia and New Zealand: determinants and implications

Increased teaching workloads combined with pressures to publish in limited outlets has intensified the burnout potential among accounting educators in Australia and New Zealand. However, amongst the few studies on tertiary accounting education, the focus has so far been only on burnout arising from student contact intensity. We broaden this literature by examining how other worklife characteristics contribute to burnout. Based on 158 responses from Australian and New Zealand accounting academics, we find evidence for emotional exhaustion due to high workload. However, professional efficacy continues to remain high. Qualitative responses offer deeper insights on how various burnout factors are interrelated.     

基于教师专业发展的教师团队关键绩效指标体系研究

大学教师的专业发展影响学校的核心竞争力，也影响着培养学生的整体素质。目前比较有效的专业发展是大学教师的专业团队建设。如果能把团队建设和教师专业发展有效结合，不但会促进青年教师的快速成长，也会对学校的未来规划发展起到至关重要的作用。随着团队建设如火如荼的开展，对建设的成果考核是不容忽视的课题，需要考虑在考核时纳入专业发展的绩效考核体系。文章以关键绩效指标为依据，考虑从未来教师专业发展视角来分析团队建设的优势和不足，为后续政策制定、建设规划提供支持。研究结果设计了能够促进教师专业发展的对团队评估的关键绩效考核指标。     

基于职业活动导向的项目化课程情境构建——以《饭店前厅服务与管理》为例

职业教育要以职业活动为导向,才能使教学内容尽可能贴近真实工作,培养符合企业需要的高素质技能人才,而情境作为教学的重要载体,直接影响教学效果和教学目标的实现。在构建项目化课程情境时,情境的选取与设计应根据工作的职业特性,体现典型性、全面性,还要结合教育规律,以学生为主体,具备趣味性特征,同时要根据行业企业的变化,及时更新和完善。