This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors...This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors monitor and improve the quality of financial report on the basis of 1 170 firms in China by means of OLS regression. The evidence is consistent with the hypothesis.展开更多
In the past few years, the notion of task complexity has been receiving substantial attention in the field of second language acquisition. This paper explores task complexity from the cognitive perspective by analyzin...In the past few years, the notion of task complexity has been receiving substantial attention in the field of second language acquisition. This paper explores task complexity from the cognitive perspective by analyzing two studies with Skehan＇s limited capacity hypothesis and Robinson＇s cognition hypothesis. The two studies, namely You-Jin Kim＇s （2012） and Mirdamadi and Jong （2015）, explore on how linguistic complexity affects language performance. Two hypotheses, Skehan＇s limited capacity hypothesis and Robinson＇s cognition hypothesis, explain the two studies from the cognitive perspective by predicting either that increasing task complexity reduces a pool of attentional capacity during task performance or that increasing complex tasks promotes greater accuracy and complexity of speech and writing. It is suggested that language teaching, syllabus designing in particular, should be based on the basis of task complexity.展开更多
文摘This paper develops a hypothesis of the four factors from the cause of fraudulent financial reporting in terms of thoughts, culture, motive, opportunity and economic trade-off. Then tests whether independent directors monitor and improve the quality of financial report on the basis of 1 170 firms in China by means of OLS regression. The evidence is consistent with the hypothesis.
文摘In the past few years, the notion of task complexity has been receiving substantial attention in the field of second language acquisition. This paper explores task complexity from the cognitive perspective by analyzing two studies with Skehan＇s limited capacity hypothesis and Robinson＇s cognition hypothesis. The two studies, namely You-Jin Kim＇s （2012） and Mirdamadi and Jong （2015）, explore on how linguistic complexity affects language performance. Two hypotheses, Skehan＇s limited capacity hypothesis and Robinson＇s cognition hypothesis, explain the two studies from the cognitive perspective by predicting either that increasing task complexity reduces a pool of attentional capacity during task performance or that increasing complex tasks promotes greater accuracy and complexity of speech and writing. It is suggested that language teaching, syllabus designing in particular, should be based on the basis of task complexity.
