自由现金流量假说检验:审计收费视角

本研究在控制相关变量下,采用非金融上市公司面板数据,应用混合回归和固定效应回归实证检验自由现金流量和审计收费之间的关系,从审计收费角度检验自由现金流量假说。本研究提供的经验数据表明,自由现金流量和审计收费显著正相关,验证了自由现金流量假说。     

关于财务和审计造假的思考

针对近年来美国和我国上市公司接连曝光财务和审计造假丑闻事件 ,本文指出了其危害性 ,分析了其原因 ,并提出了相应的治理对策。     

Outcomes of Law Teaching in Social Work Education: Further Findings from a Cohort Study

This paper reports further findings from research on the outcomes of teaching law to social work students on UK programmes. This paper compares the results for students on undergraduate and postgraduate routes to an initial social work qualification. It also analyses the similarities and differences in outcomes between the seven universities that participated in the study. Statistical analysis of students' self-audits of their legal knowledge, skills for practising social work law, and their perceptions of the relationship between law and practice, is explored further by drawing on observations from students in focus groups and interviews with their tutors. The differences which emerge between undergraduate and postgraduate students highlight the importance of practice learning opportunities in reinforcing acquired legal knowledge and in developing skills for applying that knowledge in practice. Law teaching can clearly be seen to impact on confidence levels but to be constrained by lack of time and sustained focus throughout the overall curriculum. The similarities of outcome between different universities suggest the impact of particular orientations towards, and an acknowledged core curriculum for, teaching law within the academic curriculum.     

“审计风暴”引发部门预算监督的思考

1999年政府审计报告拉开了部门预算改革的序幕,2003年“审计风暴”反映了预算管理方面和当前推进的部门预算改革目标相距甚远。针对审计所暴露的问题,文章分析了当前我国部门预算存在的问题及其原因,并就人大部门预算监督方面,提出了改进的几点建议。     

完善绩效审计,提升我国政府执政能力

政府绩效审计的执行情况对政府有着重要的影响,直接反映政府执政能力的提升,影响和谐目标的实现。只有从多方面完善绩效审计体制,才能有效地发挥其作用,从而提升政府执政能力。     

环境审计的比较研究

本文在对环境审计(EA)进行解释和分类的基础上,对三大环境审计即房地产交易审计(PTA)、清洁生产审计(CPA)和环境管理体系审计(EMSA)进行了比较研究,最后提出了环境审计的核心问题和实施环境审计所需搭建的平台.     

Model-Based Stratification in Inventory Cost Estimation

This article describes a method for developing an efficiently stratified sampling design for a generalized difference estimator, using a superpopulation model. The effectiveness of model-based stratification is compared to several conventional designs, using a data base from a complete audit of an inventory of 8,069 items. In this application, model-based designs reduce the required sample size from 9% to 40%, compared to the conventional designs.     

技术创新审计及其应用

本文对技术创新审计的思想、概念、理论模型,以及审计工具的内容、审计准则、使用方法及应用结果和出现的问题进行概略的介绍;对在我国建立和应用技术创新审计的前景提出了自己的观点.