第三方国际环境审计下考虑政府监管与公众监督策略选择的演化博弈研究

企业环境行为问题,特别是企业不当的环境行为对环境造成的潜在影响已成为全球迫切需要解决的问题。第三方国际环境审计能够驱动污染企业积极实施绿色环境行为,基于此文章引入第三方国际环境审计,致立于驱动企业环境行为朝着理想的状态演化,基于有限理性假设的条件,构建了政府、污染企业与公众的演化博弈模型,建立三主体的复制动态方程,得到不同情况下政府、企业与公众的演化稳定策略,探索第三方国际环境介入下的三方决策主体的演化路径和规律,进一步揭示第三方国际环境审计的应用价值。最后,通过仿真分析研究影响三主体最终策略选择的因素。研究表明,政府策略选择对企业是否加入第三方国际环境审计、公众是否参与监督企业加入第三方国际环境审计具有引导作用,公众是否监督企业加入第三方国际环境审计影响企业是否加入第三方国际环境审计;政府、企业与公众三主体的最终策略选择不仅与各主体的初始参与比例有关,同时与其余参数的初始值有关。在不同背景下,政府、企业和公众可以通过理性决策和策略选择,使得三方博弈主体的行为选择能够朝着理想方向演化联合有效遏制企业不当的环境行为,为企业绿色环境行为的积极实施提供相应的参考。     

Great Expectations?: The Dubious Financial Legacy of Quality Audits

In recent years there appears to have been a veritable boom in the provision of ‘quality audits’– that is, audits of organizations' production processes and management systems. Despite the rising significance of this international audit movement affecting hundreds of thousands of organizations world‐wide, there has been limited interest in, or critique of, the practice of quality audit by academic auditing researchers. This paper traces the history of quality assurance standards and auditing and finds that quality auditing is not simply an outgrowth of an engineering inspection function. Rather, for several decades, quality auditors have consciously modelled their practice on that of the statutory financial audit, which in turn, exposes them to similar issues with regard to the long standing ‘expectations gap’ debate. Yet, despite what the authors argue are critical links with the financial audit, there has not been any notable involvement on the part of the accounting profession with quality auditing. The growing demand for ‘added‐value’ audits poses considerable questions for the future development and organizational significance of quality auditing. Current developments in both quality and financial audit services suggest that these two influential audit movements are now competing against each other to promote business excellence and contribute to business strategy.     

The ends justify the means: The ethical reasoning of environmental public interest groups and their actions

There has been a documented, growing radicalism in the actions of some environmental public interest groups in recent years. In particular, groups pursuing the rights of animals and groups working for the environment have increased their militancy and action. What strikes these authors as curious is the total lack of debate and scholarly inquiry within the management profession over the ethics and tactics of these groups. The purpose of this analysis is to explore the ethics of public interest group activity, offer reasons for the lack of analysis by management researchers, and propose a modest research agenda for future investigations into the ethics of public interest groups.     

Social Amplification of Risk in the Internet Environment

This article analyzes the dynamic process of risk amplification in the Internet environment with special emphasis on public concern for environmental risks from a high‐speed railway tunnel construction project in South Korea. Environmental organizations and activists serving as social stations collected information about the project and its ecological impact, and communicated this with the general public, social groups, and institutions. The Internet provides social stations and the public with an efficient means for interactive communication and an open space for active information sharing and public participation. For example, while the website of an organization such as an environmental activist group can initially trigger local interest, the Internet allows this information to be disseminated to a much wider audience in a manner unavailable to the traditional media. Interaction among social stations demonstrates an amplifying process of public attention to the risk. Analyses of the volume of readers’ comments to online newspaper articles and public opinions posted on message board of public and nonprofit organizations show the ripple effects of the amplification process as measured along temporal, geographical, and sectoral dimensions. Public attention is also influenced by the symbolic connotations of risk information. Interpretations of risk in religious, political, or legal terms intensify public concern for the environmental risk.     

Contemporary public leadership in China: A research review and consideration

China garners great international attention due to its rapid economic development, unprecedented nationwide political reform, and significant social progress over the last 25 years. Contemporary public leadership in China is arguably a major force for the myriad of recent economic, political, and social transformations in the country. This article reviews the academic literature on that leadership, providing an overview of interest to scholars, teachers, and practitioners whose work deals with cross-cultural studies of leadership development. The review focuses primarily on materials published between January 1999 and June 2004 that explicitly address public leadership in China. The review identifies six areas of research to date: (1) leadership transition, (2) democratization, (3) prominent political figures, (4) local leadership, (5) cultural and historical traditions, and (6) other identified forms of public leadership (military versus Party leadership, women as public leaders, religion and public leadership, and student leadership). The article concludes with discussions of characteristics of the literature and directions for future theoretical and empirical work.     

实际控制人政治身份降低债权人对会计信息的依赖吗——基于自我约束型治理视角的解释和实证检验

文章实证分析了民营上市公司实际控制人政治身份对会计信息债务契约有用性的替代效应,发现实际控制人政治身份降低了会计信息债务契约有用性,而且该效应随政治身份级别提高而加强;本文以上市公司违规概率、债务违约概率、审计意见严格程度以及操控性应计水平作为企业声誉及财务报告质量的替代,发现实际控制人具有政治身份、以及较高级别政治身份的公司,其声誉更好、财务报告质量相对更高;研究还发现,更具有关系资源优势的政府任职及金融机构任职背景没有降低债权人对于会计信息的依赖,具备上述优势的企业其违规、债务违约指标也没有得到改善.实际控制人政治身份对于会计信息债务契约有用性的替代效应,不是由于政治施压直接影响银行贷款决策,而是由于出于维护政治声誉和竞争优势目的的自我约束型治理,降低了债务契约风险.     

Changing Public Service Organizations: Current Perspectives and Future Prospects

As governments and public service organizations across the globe engage in strategies of institutional and organizational change, it is timely to examine current developments and a future research agenda for public governance and management. The paper commences with reflections on the state of the field, based on an analysis of papers published in the British Journal of Management over the last decade. While there was some variation apparent across the set, the ‘typical’ article was found to be influenced by the discipline of organizational behaviour, set within the health‐care sector, using case‐study methods within field‐based studies, and investigating shifts in roles and relationships and the management of change. It has also in the past been UK‐centric, though the journal editorial policy and our own article call for a stronger international and comparative focus in the future. The second section of the article summarizes the articles and themes contained in this collection of papers on public service organizations. The third section explores a possible research agenda for the future, arguing for the significance of public sector research for the understanding of management more generally, and for examining the interface between private and public organizations (an increasingly common phenomenon). We suggest the need to set public services research in policy and political contexts, and suggest this may reveal organizational processes of wide interest. We call for a wider set of disciplines to engage in public management research, and to engage in moving the agenda from the study of efficiency to effectiveness as defined by a variety of stakeholders. We address the issue of how far public management researchers should become directly engaged with the world of policy and suggest that whether researchers engage in Mode 1 or Mode 2 research, their work would benefit from a stronger theoretical base.     

Changing Public Service Organizations: Current Perspectives and Future Prospects

As governments and public service organizations across the globe engage in strategies of institutional and organizational change, it is timely to examine current developments and a future research agenda for public governance and management. The paper commences with reflections on the state of the field, based on an analysis of papers published in the British Journal of Management over the last decade. While there was some variation apparent across the set, the 'typical' article was found to be influenced by the discipline of organizational behaviour, set within the health-care sector, using case-study methods within field-based studies, and investigating shifts in roles and relationships and the management of change. It has also in the past been UK-centric, though the journal editorial policy and our own article call for a stronger international and comparative focus in the future. The second section of the article summarizes the articles and themes contained in this collection of papers on public service organizations. The third section explores a possible research agenda for the future, arguing for the significance of public sector research for the understanding of management more generally, and for examining the interface between private and public organizations (an increasingly common phenomenon). We suggest the need to set public services research in policy and political contexts, and suggest this may reveal organizational processes of wide interest. We call for a wider set of disciplines to engage in public management research, and to engage in moving the agenda from the study of efficiency to effectiveness as defined by a variety of stakeholders. We address the issue of how far public management researchers should become directly engaged with the world of policy and suggest that whether researchers engage in Mode 1 or Mode 2 research, their work would benefit from a stronger theoretical base.     

Toward an Understanding of the Factors Affecting the Quality of the Audit Process*

The accounting profession has faced increasing pressure from external parties to monitor and improve the quality of the audit process. Similar to other service oriented industries, the accounting profession's ability to meet these pressures has been hampered by the lack of an objective means by which to evaluate process quality. In this research, groups of experienced auditors from two international accounting firms were used to develop and validate a set of key factors influencing the quality of the audit process and a corresponding set of measures for evaluating audit quality. The results support the belief that there exists a consensus among experienced auditors on a set of key audit quality factors which have a significant impact on overall audit quality. The results obtained go beyond those in prior audit quality research, in that the factors identified cover a broader scope and recognize the significant effect of the audit environment on process quality. The consistency between groups in the profession provides support for further use of the nominal group techniques in developing quality measures for processes in other service sector areas.     

The Auditor's Going-Concern Disclosure as a Self-Fulfilling Prophecy: A Discrete-Time Survival Analysis*

The question of how an auditor's going-concern disclosure affects a client's future operations has long troubled the auditing profession. In an attempt to provide further understanding of this issue, we introduce Discrete-Time Survival Analysis (DTSA) to examine the aftermath of 231 first-time going-concern disclosures on clients' subsequent continuance. DTSA represents a significant refinement over traditional ordinary least squares (OLS) and logistic (LOGIT) regression in that it provides not only a probability estimate, but also an estimate of the timing of the event occurrence. The addition of this extra dimension (event timing) aids decision makers by providing more complete information about event probabilities. Consistent with the “self-fulfilling prophecy effect,” the risk profiles developed from DTSA indicate that the first year subsequent to the initial going-concern disclosure was the most dangerous in terms of risk of bankruptcy. However, after the first year, the incidence of bankruptcy decreases significantly. Thus, DTSA is able to provide a richer perspective on this perplexing issue than previously considered.     

Can former Soviet Union top managers of large industries become successful leaders of privatized corporations?

Management training as a facilitative process in organizational change is a complicated undertaking even in the most innovative companies in the West. The Russian context adds problems of cultural and management unfamiliarity with the socio-business and the political environment within which Western management trainers operate. In the early 1990s 180 Russian senior managers from four large state corporations participated in a training-needs analysis, which was to estimate the level of knowledge of how market economy concepts work in the West. They were asked to 1) state their organization's training objectives, 2) indicate their understanding of the process, and 3) indicate the level of their personal ownership in carrying out the training objectives. The results showed that Russian top industrial management had no experience of top decisionmaking processes, and individually they felt disorientated by the collapse of the former Soviet Union. Their historical understanding of their professional roles and distrust of the present changes left them demotivated and without any constructive personal aspirations. By 1998, after a period of focusing solely on financial auditing training, large Russian companies began to be interested in management training and development programmes. These findings have some basic cultural implications for Western trainers working with Russian management.     

Governing Diversity: The Impact of Social Heterogeneity on Human Service Delivery

The social environment in which government is embedded has wide implications for public administration. The increasing social heterogeneity in the United States poses various puzzles for the governance structure in public human service programs. Apart from major political and policy changes, contracting out service delivery is considered to be a more appropriate managerial response. Therefore, social heterogeneity in a jurisdiction would be positively associated with the use of contractual networks in service delivery. Using data from a national survey of human service contracting, this study finds that states with higher degrees of social heterogeneity use service contractual networks more often. This further highlights the imperative of capacity building for public administrators when using contractual networks.     

Political Corporate Social Responsibility: Reviewing Theories and Setting New Agendas

There has been rising interest in political corporate social responsibility (political CSR), defined as activities where CSR has an intended or unintended political impact, or where intended or unintended political impacts on CSR exist. Based on a survey and content analysis of 146 peer‐reviewed academic articles from 18 journals over the 14‐year period 2000–2013, this paper systematically reviews the existing applications of general theories (such as legitimacy theory, the resource‐based view and Habermasian political theory) within the political CSR literature. The survey indicates that the political CSR field is dominated by institutional theory and stakeholder theory, but future theory development needs to go beyond these theories in order to address a number of critical gaps. This review specifically points to several avenues for future political CSR research with regard to the individual level of analysis, domain integration and political CSR in multinational enterprises. The paper ends with a call for a new theory‐informed and pluralist research agenda on political CSR to integrate different perspectives and re‐examine the role of the state.     

Strategic planning for international business

Although international business is old, today's problems deserve careful thought: the methods by which international strategic plans are made are capable of improvement in many companies. Further, much of today's international business has to face up to being multi-national, rather than international, which means that it exists in an environment which in many ways is not in step with its aims. The legal, political, social and economic climates bring many problems to the group which is endeavouring to be multi-national, problems which will be discussed later in this paper.     

Building Public HRM Capacity in Latin America and the Caribbean: What Works and What Doesn't

Public HRM in developing countries in Latin America and the Caribbean is different than in the United States because the development of administrative systems in general (and public personnel systems in particular) in less developed countries tend to evolve along a single track toward the model of increased rationality and transparency valued by international lenders as indicators of effective government and economic development. With respect to public HRM systems, this generally involves a sequential transition from statehood to patronage, from patronage to civil service, and from civil service to a range of alternative personnel systems. Development is a complex process affected more by economic, political and social conditions within each country, and their impact on civic culture, government and public administration. Examination of five examples from Latin America and the Caribbean shows that developing public HRM capacity can be done rightly or wrongly, depending on decision-makers' willingness to remember and learn from history and development management experience.     

Terrorism Risk Assessment,Recollection Bias,and Public Support for Counterterrorism Policy and Spending

Recollection bias (RB) refers to the phenomenon whereby after an adverse event people report that their risk assessment about a similar future event is presently no higher than their recollection of their pre‐event risk assessment. While previous research has outlined this theoretical construct and generated important empirical findings, there were some limitations. We design and employ a new national representative survey to address these limitations in this study. We examine the existence and persistence of RB among the general public in the context of a number of domestic and international terrorist attacks. We further examine the socioeconomic and political base of RB and the influences of RB on a wide range of citizens’ counterterrorism policy preferences. Our data analyses reveal strong evidence showing the occurrence of RB and its persistence across various forms of terrorism risk. With regard to the socioeconomic and political base, we find that females, older people, political conservatives, and Republicans are less likely to be subject to RB. For the effects of RB on public counterterrorism policy preferences, our analyses demonstrate that this bias significantly dampens public support for a wide range of preventive policy measures and government anti‐terrorism spending. Overall, our study, based on a national representative sample and an extended survey design, provides robust evidence of RB in terrorism risk assessment, and adds further evidence to support the idea that RB is likely a generalizable phenomenon. Implications and suggestions for future research are discussed in the conclusion.     

Leadership of socio-political vanguards: A review and future directions

With the influential rise of the Alt-Right throughout the West in recent years, there has been a renewed interest in the leadership of these forms of fringe political groups. While some work on the leadership of these types of groups was done in the 1960s, 70s, and 80s, less work has been done since then. Given the important role of these groups in today's political environment, a review and theoretical integration of this past leadership work, along with suggestions for future research directions, is overdue.This paper begins by reviewing what literature exists regarding the leadership of socio-political vanguards, as well as what additional literature exists that may also be relevant to better understanding the phenomenon of vanguard leadership. Vanguard leadership is then placed within the historical context and goals of past vanguard groups. This analysis then leads to further defining some of the components of vanguard leadership along with a review of typically associated leadership traits, skills and behaviours.While few theories directly address the way in which vanguard leadership operates, this paper reviews related leadership theories that might offer meaningful contributions to our understanding of socio-political vanguard leadership. Some theories, such as those related to social movements (particularly burgeoning), minor but influential mainstream political groups, and advocacy/activist collectives are particularly relevant here and are reviewed along with more general leadership theories that might also hold applicability, such as those related to leader and follower (and public) information processing and sensemaking under crises. The paper then concludes with some suggestions for future research directions.     

Replik zu den Erwiderungen zu den Anmerkungen zu den Determinanten der Pr��fungshonorare in Deutschland

I maintain my critique of the studies of Bigus and Zimmermann (2009) and of Köhler et al. (2010) without reservation. In light of the legal basis of the scope of audits of financial statements, of auditing standards, of the practice of auditing of international groups of companies, and of international studies of audit fees, the replies of the authors do not provide solid counter arguments and do not seem to take the practice of auditing into account.     

Understanding Public Sector Debt: Financial Vicious Circle under the Soft Budget Constraint

The article explains why debt of public sector organizations grows beyond the sustainable level by focusing on the principal-agent relationship under the soft budget constraint. Specifically, this article explores the extent to which factors affect the level of public sector debt in the context of quasi-autonomous non-governmental organizations (quangos) in Korea over the past two decades (1993–2012). The findings from the panel data analysis suggest that the level of public sector debt increases as an outcome of the financial vicious circle created by the soft budget constraint: a knock-on effect of the moral hazard of quangos as well as the opportunistic behavior of political principals. Public sector debt is positively associated with agency-specific factors as well as the factors related to the political incentives such as policy preferences and electoral considerations. However, macroeconomic factors made little difference to the general pattern of the evidence.