数字经济背景下审计信息化对审计质量的影响研究

随着数字经济的发展,会计师事务所信息化建设不断加强。基于2017—2019年41家会计师事务所的调研数据,实证检验了数字经济背景下审计信息化对审计质量的影响。研究发现,审计信息化水平越高,审计质量越高。机制检验结果表明,审计信息化通过提高审计效率和审计师行业专长来提高审计质量。异质性分析结果显示,在非“四大”和未变更客户的会计师事务所,以及信息化程度较高、位于智慧城市和高管团队更年轻的企业,审计信息化对审计质量的正向影响效应更显著。进一步研究发现,审计信息化提高审计质量进而促进了企业价值的提升。因此,会计师事务所应充分重视审计信息化建设,加强对审计师信息化知识的培训,提高审计效率和审计师行业专长,充分发挥审计信息化对审计质量的提升作用。     

An Anatomy of International Trade: Evidence From French Firms

We examine the sales of French manufacturing firms in 113 destinations, including France itself. Several regularities stand out: (i) the number of French firms selling to a market, relative to French market share, increases systematically with market size; (ii) sales distributions are similar across markets of very different size and extent of French participation; (iii) average sales in France rise systematically with selling to less popular markets and to more markets. We adopt a model of firm heterogeneity and export participation which we estimate to match moments of the French data using the method of simulated moments. The results imply that over half the variation across firms in market entry can be attributed to a single dimension of underlying firm heterogeneity: efficiency. Conditional on entry, underlying efficiency accounts for much less of the variation in sales in any given market. We use our results to simulate the effects of a 10 percent counterfactual decline in bilateral trade barriers on French firms. While total French sales rise by around $16 billion (U.S.), sales by the top decile of firms rise by nearly $23 billion (U.S.). Every lower decile experiences a drop in sales, due to selling less at home or exiting altogether.     

家族制企业中委托代理关系研究

家族企业中的委托代理关系是当前理论界容易忽视的问题,事实上,家族企业中的与国有企业中的委托代理关系同样复杂。本文简要介绍了委托代理理论,对家族企业进行了界定,分析了家族企业内的三种委托代理关系,并对本文研究的不足和未来研究方向做出展望。     

高管团队中家族成员权力集中度与会计信息质量--基于制造业家族上市公司的实证研究

以制造业中主板上市的家族企业为样本,考察2012年间154家家族上市企业的家族成员参与TMT中形成的权利集中与会计信息质量问题。研究表明,家族成员权利集中度越高,盈余管理程度越大,但这一结论并不能显著成立;但是,当我们考虑纳入外部市场环境对盈余管理的抑制作用,发现上述结论能够显著成立;同时,考察内外部治理机制的综合效应后发现,家族成员权利集中度与盈余管理显著正相关。     

Group Selling,Product Durability,and Consumer Behavior

Firms producing complementary goods often strategically form groups and jointly sell their products to better coordinate their decisions. For consumer durables, decisions about such collaboration might be complicated due to two factors. Because of their durability and presence of used goods markets, such products engender “future” price competition between new and used goods. On the other hand, consumers of such products might be forward‐looking and patient, both of which affect their purchasing behavior. In this study, we study how the above product and consumer characteristics interact to affect the group selling decisions of complementary firms. We do so through a two‐period model consisting of a value chain with two upstream manufacturers and a downstream retailer. When consumers are relatively impatient and reluctant to wait to buy later, group selling by manufacturers will take place only when the end product is relatively perishable, that is, product durability is low. However, if consumers are patient, that is, willing to wait, collaboration happens only when the end product is quite durable; for relatively perishable products the manufacturers sell their products separately. We also comment on how our results are affected by factors like manufacturers directly selling to end consumers or there being multiple opportunities to decide whether or not to use group selling strategy.     

The adoption of family-friendly practices in family-owned firms

Most family business research on managing work and family conflict focuses on the family unit while ignoring non-family employees. This study investigates how family businesses manage the work and family conflicts facing non-family employees by examining the adoption of work–family practices in family-owned firms. Two research questions are addressed. First, to what extent do family-owned firms adopt work–family practices? Second, do family-owned firms offer the same level of work–family practices as non-family-owned firms? Results indicate that when family-owned firms do adopt work–family practices, they favour flexible scheduling arrangements for non-family employees to reduce work–family conflict. In general, however, work–family practices are used less in family-owned firms than non-family-owned firms.     

跨国公司离岸外包成因分析

第三次技术革命促进了经济全球化的发展,国际分工出现重大变化.作为国际生产、国际贸易和国际直接投资主体的跨国公司,为了适应变化的经营环境,对全球生产体系、公司组织结构和经营投资战略加以调整,出现离岸外包现象.主要分析经济全球化下跨国公司离岸外包发生的基础和源泉,指出技术革命、贸易自由化及产品内分工是跨国公司选择离岸外包的根本性原因.     

报业市场的垄断厂商均衡

报业厂商在发行市场与广告市场上经营行为的相互依赖性,使报业市场的垄断厂商均衡明显不同于新古典的垄断厂商均衡。即使具备市场势力的报业厂商在广告市场的边际收益等于其在广告市场的边际成本①,但是,不需要任何条件,报业厂商在发行市场的边际收益小于其在发行市场的边际成本;若具备一定条件,甚至连报业厂商的发行价格也小于其在发行市场的边际成本。     

东莞和苏州台商PC产业群的比较分析

90年代末以来 ,台商投资兴趣从东莞转移到了苏州地区。基于对几个典型台商的访谈 ,本文分析了东莞和苏州个人电脑 (PC)台商产业群的差异。比较两个产业群 ,发现台商网络根植在当地网络中的程度不同。文章指出了东莞在台商采购和人才本地化的薄弱 ,以及政府行为不规范 ,并解释了苏州由于较优的人力资源和政府行为 ,台商采购和人才本地化较强 ,使其能够吸引和形成根植的台商集群。这些经验教训是我国其他外向型区域都需要认真思考的。     

Governing Project-based Firms: Promoting Market-like Processes within Hierarchies

This article takes an empirical point of departure in an in-depth study of an R&D organization that was transformed into a strongly project-based organization. As demonstrated in the analysis, its mode of governance differed radically from traditional bureaucratic and cultural conceptions of governance. Instead the new “rules-of-the-game” introduced amounted to creating an institutional framework, promoting new individual responsibilities and enabling lower level market-like processes of self-organizing discovery. The specific set-up used, included anew organization structure, new responsibilities, etc and the use of “prices”, playing a role both in shaping incentives and guiding knowledge work. The interpretation put forward relies on combining economic theories of governance with more “fine-grained” organization theories, and suggests that there is some discretion for top managers to engage in the design of a market-promoting mode of governance for their project-based firms. This revised version was published online in July 2006 with corrections to the Cover Date.