Auditor conservatism and voluntary disclosure: Evidence from the Year 2000 systems issue

This study further examines the phenomenon of conservative auditor behaviour by considering the level of voluntary disclosure of Year 2000 remediation information in company annual reports. Previous studies have provided evidence of conservative auditor behaviour by examining the link between Big 6 auditor choice and accruals (Francis and Krishnan 1999; Becker et al ., 1998; Defond and Subramanyam 1998). Protecting their reputation capital increases Big 6 auditor incentives to act conservatively to avoid litigation risk. We propose and find that Big 6 auditor clients disclose more Year 2000 remediation information than non–Big 6 auditor clients.     

基于上市公司虚假财务报告治理的独立审计行为优化研究

独立审计人员的行为错位与虚假财务报告的产生存在一定的内在联系。从独立审计行为优化的视角研究虚假财务报告的治理,不仅是提升独立审计执业水平的客观要求,也为虚假财务报告的治理提供了一种全新的思路。通过对上市公司虚假财务报告治理的研究,确立了独立审计在中国上市公司虚假财务报告治理机制中的科学定位,构建了基于上市公司虚假财务报告治理的独立审计行为优化方案设计,提出了优化独立审计行为的对策实施体系。     

资本市场开放与公司内部控制质量——基于“沪港通”的证据

以中国“沪港通”交易制度的实施为政策背景,采用多时点双重差分模型,考察资本市场开放对标的公司内部控制质量的影响,研究发现,“沪港通”交易制度的实施显著提升了公司的内部控制质量,在控制其他因素并经过安慰剂检验、去除A+H股影响、改变周期范围等稳健性检验后,结论依然成立。机制检验表明,“沪港通”主要通过内部和外部两种机制对公司内部控制质量产生影响,其中,内部机制是对股价波动性风险控制,外部机制是审计师声誉风险与政府部门监管。     

大股东资金占用与外部审计的公司治理职能

我国特殊的股权结构决定了我国上市公司的主要代理问题是大股东与中小股东之间的代理冲突。大股东往往通过各种方式如资金占用等来对上市公司进行掠夺。在西方成熟的资本市场上，审计作为一种独立的外部监督机制能够在一定程度上抑制代理冲突。那么在我国新兴的市场中，审计能否起到有效的监督作用从而抑制大股东的“利益输送行为”呢？本文从需求和供给两个方面进行了研究。实证结果发现，从需求方面来说，大股东资金占用越严重的公司越没有动机聘请高质量的审计师；从供给方面来说，审计师在出具审计报告时会考虑大股东的资金占用，大股东资金占用越严重，越有可能被出具非标准的审计意见报告。实证结果表明我国目前还不存在高质量的审计需求，但审计师能对大股乐的资金占用作出反应，从而在一定程度上抑制大股东的行为。     

会计师事务所的进入、退出与审计市场的竞争

本文主要从进入、退出的角度研究审计市场的竞争。本文的分析表明,审计市场的市场占有率变动率更为合理地衡量市场的动态变化,审计市场的进入壁垒主要是准入壁垒(管制壁垒),而结构性壁垒和流动性壁垒主要存在于大客户市场,对于小客户市场的影响作用很小。为了防止进入者的进入,在位者通过各种流动性壁垒的设置以提高进入者的成本。但从总体看,审计市场仍然是高度竞争的。     

试析印度发展风电产业的经验对我国的启示

随着世界经济的快速发展,全球能源和环境问题日益突出,风力发电已成为产业化发展最快的可再生清洁能源技术。印度作为发展中国家,其风电产业发展迅速并取得了显著成就。本文结合印度发展风电产业的主要经验,分析了我国发展风电产业面临的主要问题并提出了相应对策。     

对游客心理承载力的探讨

针对在现阶段应用旅游环境承载力量化模型时，忽略游客的感受，没有以游憩体验管理为出发点的现状，对游客心理承载力的内涵、特征作了一些总结和概括，并在寻找降低游客承载力的原因的基础上，从景点建设、服务方式等6个方面为提高游客旅游体验的质量提出了一些建议。     

Financial crisis,GDP variation and earnings management in Europe

The purpose of this study is to examine the consequences of the financial crisis on the European companies’ in conjunction with earnings management practice. It focuses on financially distressed companies that audited by a big 4 auditor during recession years. The study makes use of discretionary accruals as a proxy for earnings management and studies the influence of big 4 auditor, in order to shed more light on possible causes for shifting earnings. The findings of the study provide evidence that financially distressed companies that audited by a big 4 auditor exhibit lower discretionary accruals. The results reveal that Greek and Spanish companies reduce earnings management manipulation during recession. In contrast, Portuguese, Irish and Italian companies show mixed results. They tend to reduce earnings management practices, but there are reasons that influence managers’ behavior to increase earnings management. The findings of this study can be useful for both investors and standard setting authorities.     

The antecedents of memorable tourism experiences: The development of a scale to measure the destination attributes associated with memorable experiences

Providing visitors with memorable tourism experiences (MTEs) is important for achieving success in the highly competitive tourism marketplace. To support destination managers, this paper developed a scale instrument that conceptualizes the attributes of destinations associated with MTEs. Following a rigorous scale development procedure, this study identified a 10-dimensional construct that affects MTEs. The data support this dimensional structure of the attributes of destinations affecting MTEs and the internal consistency and the validity (i.e., content, construct, convergent, and discriminant) of the scale. The theoretical and managerial implications of the study's results are discussed.     

工程造价专业教学改革的探索

总结比赛经验,充实教学内容,深化教学改革,使培养出的学生成为企业的首选。对于高职院校人才培养,要求工程造价专业的学生通过学习,具备建筑预算行业人才要求,成为造价师的储备人才。