审计定价管制与交易剩余——2010年审计定价管制失效的自然实验

在经济下行压力加大、资本市场进一步开放的新形势下,厘清审计市场交易——监管机制,完善审计服务市场尤为必要。借由2010 年审计定价管制政策失效的自然实验,本文通过嵌入双边随机边界模型,得到审计双方的定价交易剩余指标,运用双重差分模型解析价格管制与交易定价的作用机制。研究发现,定价管制失效的原因不在于规制俘获,而在于价格管制与当前的市场效率不匹配。下限管制尽管能够提高审计师剩余,但同时会放大交易定价风险,增加剩余的错配,扰乱交易秩序。上限管制则进一步固化市场的低价竞争。进一步研究发现审计师剩余与盈余质量显著相关,2014年的放开定价管制政策提高了审计师剩余。研究厘清了审计市场交易机制,有利于未来研究审计交易机制的微观影响及与盈余质量的关联,为在新时代把握审计市场交易——监管规律、培育自发良性交易的审计市场提供有益借鉴。     

自杀和生命的意义——来自脑科学研究的解读

生命本身是一个随机事件，并不具有高尚的意义。进化的结果使人类可通过工作、家庭和人际关系等给予自己的生命以意义感。当我们的生活方式使脑内奖赏系统获得刺激，就会带来生命具有意义的感受，这种感受给人带来更好的生存机会。生存的欲望是一切生物体最具特征的属性，一些精神疾病患者缺乏这种欲望。自杀主要发生于精神疾病患者，它并非是基于自由意志的行为。抗精神病治疗和适当的社会交往可以预防自杀。由于不同个体有着不同的大脑，人们的生活方式就应该去适应各自大脑的特征。只要人们的生活方式不对他人造成过多的伤害，政府就应该允许和保护人们自由地按照各自的方式生活。     

Changing Frameworks in Attitudes Toward Abortion

For more than two decades, legal abortion has been the subject of heated political debate and adversarial social movement activity; however, national polls have shown little change in aggregate levels of support for abortion. This analysis examines how the determinants of abortion attitudes have changed between 1977 and 1996, using data from the General Social Surveys. While in early time periods, whites were more approving of abortion than blacks, that pattern had reversed by the late 1980s. After controlling for other factors, older people are more accepting of abortion throughout the two decades, while gender is generally unrelated to abortion views. Catholic religion weakens slightly as a predictor of abortion attitudes, while religious fundamentalism and political liberalism increase in explanatory power. The associations between attitudinal correlates and abortion approval also change over this time period. Religiosity becomes a less powerful predictor of abortion attitudes, while respondents' attitude toward sexual freedom and belief in the sanctity of human life increase in their predictive power. Support for gender inequality remains a weak but stable predictor of abortion attitudes. This pattern of results suggests that the public is influenced more by the pro-life framework of viewing abortion than by the pro-choice perspective.     

Hidden Resources and Barriers in Career Learning Assessment With Adolescents Vulnerable to Discrimination

The authors maintain that the social learning theory of career development and counseling has not been applied to diverse populations. To address this gap in the literature, the authors conducted a qualitative analysis of interviews with 21 middle school students in a low‐income, culturally diverse, inner‐city public school. Four themes emerged, reflecting the influence of discrimination on participants' career learning: contextual barriers and resources for learning, and psychological barriers and resources for learning. The authors provide a conceptual framework for assessing resources and barriers and a rationale for why these aspects often remain hidden or unexamined in career assessment with clients who are vulnerable to discrimination.