Game theory model of exit selection in pedestrian evacuation considering visual range and choice firmness

Exit choice is one of the most important pedestrian behaviors during evacuation.Distance to the exit is a generally recognized factor influencing expected moving time to the exit.Visual range determines how much information a pedestrian can perceive,thus the number of pedestrians within the visual field can be used to estimate waiting time at the exit.Besides,the choice firmness that reflects the degree to which a pedestrian would persist in his/her previous choice of exit is proposed.By integrating game theory into a cellular automata simulation framework,the pedestrian exit choice mechanism is investigated and explicitly modeled in this paper.A systematic analysis of the key factors influencing pedestrian evacuation is conducted,including visual radius and choice firmness of a pedestrian,initial crowd distribution of the room,exit layout as well as exit width.It is found that low choice firmness level can lead to unnatural pedestrian behavior such as wandering,which is adverse to evacuation.The longer the pedestrian's visual radius,the earlier the pedestrian can determine his/her final selection of the exit.Compared with the scenario where the pedestrians are randomly distributed,pedestrians clustered together in a corner of the room lead to high crowd density and imbalanced use of exits.Furthermore,the exit layout and exit width also have a certain influence on pedestrian evacuation process.The results of this paper may be of benefit to the formulation of behavioral rules in other pedestrian simulation models.

The discussion on audit risk and prevention of accounting firm

This paper analyses audit quality control, brain gain, time pressure of CPA, follow-up education of auditors by firms. The reasons of audit risk rising of CPA are discussed. Based on the foregoing analysis, the author puts forward some measures about self-construction, processes and others of firms and CPA to reduce audit risk of CPA.

The impact of European firms＇ economic conditions and financial performance on accounting quality

In this study the authors analyse the possible effect of firms＇ economic conditions and financial performance on accounting quality. Bradshaw, et al. （2004）, Gelos ＆ WEI （2005） stated that financial reporting quality is fundamental for investors and it affects international capital movements. Following Schipper ＆ Vicent （2003）, the authors estimated accounting quality by abnormal accruals and earnings persistence. The authors＇ contribution consists of investigating a huge number of firms from 17 European countries using unbalanced panel data. The authors found evidence that economic conditions affect accounting quality： big firms and those with high current earnings exhibit better financial information. These results are robust because they do not depend on the accounting quality proxy, even when the authors estimated regression with economical and financial factors alone or together. Financial performance does not seem to affect accounting quality. However, this relation is not linear because in high leveraged firms, the capital structure becomes determinant.

An Investigation into the Reorganization of the Big Four and the Consolidation of the Accounting Industry

The Big Four is the name given to the top four professional consultancy firms of the world namely Pw C(Price Waterhouse Coopers), KPMG, Ernst and Young and Deloitte. These firms provide audit, accounting, taxation, financial and other professional consultancy to the clients(being businesses and companies). The paper discusses the reasons for the formation of the Big Four and the future aspects of the big four. It was found that the current market structure and the existing status of the Big Four will not change in the near future and there is near to impossible chances of new entrants in the auditing and accounting markets because of barriers to entry established by the Big Four in the existing market.

A Study of Accounting English from the Perspective of Function Plus Loyalty Theory

In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English.

The ＂Production＂ of Accounting Information Between Regulatory and Free Market Approach： An （Eternally） Open Issue

Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.

The Relationship between the Firm Size and the Quantity of Accountants Employed by the Firm： An Analysis of the 436 Listed Firms in the Chinese Shenzhen Stock Exchange

There are 9.56 million accountants in China, who are working in different size firms and nonprofit organizations. The objective of this article is to examine the quantitative relationship between the firm size and the quantity of accountants working for the firm. In this paper, the employees, sales revenues, and total assets in a firm are employed to measure firm size. The authors collect and analyze the data of 436 listed firms from the Chinese Shenzhen Stock Exchange. The result of this study indicates there is a positive relationship between the firm size and the quantity of accountants employed by the firm. The study also establishes the multiple regression equation, which can be used to predict the quantity of accountants of listed firms. And it provides a way to predict the quantity of accountants of legal organizations.

Unlocking the Network Traffic Password of the Sudden Popularity of Oriental Selection:Consumer Behavior Decision-Making Mechanism Based on Mental Accounting Theory

This paper explores the decision-making mechanism of the consuming behavior hidden behind the sudden popularity of the Oriental Selection Company in terms of the mental accounting theory.Firstly,according to the“Non-alternative”characteristics of mental accounting,this paper expounds how the strategy of the bilingual live-streaming of Oriental Selection promoters stimulates consumers’desire to buy the advertised products and services whilst using the utility theory of mental accounting to analyze how Oriental Selection promoters improve consumers’acquisition utility and total utility.Secondly,we sum up the successful experiences of Oriental Selection:The live-streaming industry should apply the theory of mental accounting in effectively overcoming the shortcomings of the live-streamed marketing by stimulating consumers’desire and influencing their decision-making behavior through the streaming of content that triggers them to make purchases.This is achievable by abandoning the traditional ways of loudly urging consumers to buy goods.Finally,this paper puts forward some suggestions on how to use the mental accounting theory in promoting sustainable consumption and points out the prospects for Oriental Selection.

The “productivity paradox” of Chinese export firms: Review and assessment

This paper represents an attempt to test the relationship between the exports and productivity of Chinese firms using the data set of nearly 3 million industrial firms in 20 industrial sectors over the period 1998-2007. Our test finds that non-export firms were more productive than export firms, and exports were negatively related to productivity-namely that the lower the productivity of a firm, the higher its exports. This finding is in contradiction with the hypothesis of new-new trade theory. The contradiction is referred to as the "productivity paradox" in this paper. Further tests find that firm size is a key factor affecting firm exports, but the impact of exports on firm productivity is insignif icant. This paper reckons that the "productivity paradox" of Chinese export firms may be attributed to the disproportionate share of processing trade in export trade.

Stages, Content, and Theory of Strategic Human Resource Management （SHRM）： An Exploratory Study

This study discusses ＂theory of strategic human resource management （HRM） has an impact on research topic of this study is to discuss SHRM resource management （SHRM）＂. Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study.

Implementing Sustainability Reporting （SR）： （Neo-） Institutional Theory Insights in the Analysis of the SGR Group, Italy and CityGas, Bulgaria

The aim of this paper is to investigate how the corporate characteristics and contextual factors influence the choice of managers in initiating the sustainability report/reporting （SR） and to understand the role of organisational dynamics. The research design develops through a deductive and inductive approach. The deductive approach is based on an analysis of the Social and Environmental Accounting Research （SEAR） strands which use the theoretical framework of （neo-） institutional theory to inquire the adoption and diffusion of SR. The inductive method is based on a research case that focuses on the SGR Group. ＂How can the rico-institutional theory help explain the process of SGR＇s SR implementation in Italian and Bulgarian companies＂？ The study identifies both the internal and contextual factors associated with the SR development and the regulative, normative, and cognitive dimensions/factors that affect the implementation and institutionalisation of SR in Italy and Bulgaria, in accordance with the different institutional environments in which the social and sustainability accounting projects are developed.

The Factors Affecting Financial Reporting Reliability： An Empirical Research of Public Listed Companies in Thailand

The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.

Accounting Research： A Synthetic View of Epistemological Differences

In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.

Environmental Accounting Audit Decision and Firm Performance： An Empirical Investigation

The objective of the study is to examine the relationship between environmental accounting audit decision and firm＇s profitability in Nigeria. Specifically, the authors hypothesize that profitability is a determinant of company＇s decision to disclose quantitative environmental information for external audits. The population of this research is made up of both quoted and non-quoted companies. The sample size for this study was selected using the simple random sampling technique. The selected companies included companies from the following sectors： agriculture, automobile and tyre, breweries, building materials, chemical and paints, conglomerates companies, food/beverages and tobacco, construction, healthcare, industrial/domestic products, packaging, printing and publishing, textiles, petroleum marketing companies, banking, insurance, and others. A sample of 160 companies with audited final accounts for 2009 financial year was eventually selected. The binary logit regression technique was utilized as the data analysis method. The finding reveals that profitability is a positive and significant determinant in evaluating the probability that a firm includes environmental information for external audits. The study concludes that finn-specific factors may provide incentives for corporate environmentalism in Nigeria.

Fostering firm innovativeness:Understanding the sequential relationships between human resource practices,psychological empowerment,innovative work behavior,and firm innovative capability

This study investigated the relationships between human resource(HR)practices,employee psychological empowerment,employee innovative work behavior,and firm innovation capability in the context of the Information and Communication Technology(ICT)sector in Jordan.Employing the Social Exchange Theory(SET)as a guiding framework,this study explored how employee psychological empowerment and innovative work behavior mediated the influence of HR practices on a firm’s innovative capabilities.Drawing on extensive data collected from ICT organizations in Jordan,our analysis had several key findings.A significant positive correlation between HR practices and psychological empowerment was observed.Job design emerged as the most influential factor affecting psychological empowerment,whereas compensation had a weaker impact.Furthermore,we established that psychological empowerment significantly enhanced innovative work behavior,underscoring its role as a catalyst for innovative work behavior within the sector.Finally,our study supported the theory that psychological empowerment influenced a firms’innovation capabilities,emphasizing the pivotal role of employee empowerment in driving firm-level innovation in the Jordanian ICT sector.These findings provide insights for academic and practical audiences,clarifying how HR practices,employee psychological empowerment,and innovative work behavior collectively influenced firm innovation capability within the unique context of the Jordanian ICT sector.

A Comparative Analysis of the Effect Factors of Audit Pricing in a Share ＂Three Boards＂ Market

China＇s share market can be classified into main board, small-and medium-sized board, and growth enterprise market （GEM） board market. This paper, based on the effect factors of audit pricing, empirically analyzes the audit pricings of 2009＇s annual report of listed companies in ＂Three Boards＂ market with the result that the audit pricing of companies in main board market is significantly affected by size of the auditee, corporate governance, operating risk, and features of auditor etc.. The same result is showed among the companies in the small-and medium-sized board market which is exclusive of operating risk factor, while in GEM board market, the audit pricing is only affected by numbers of auditees＇ subsidiaries and ratio of independent directors etc..

Do Company Directors Underestimate the Adoption of Corporate Governance Provisions？ A Survey Approach

This paper examines whether company directors underestimate the adoption of corporate governance provisions within Ghanaian listed firms. Using a survey approach, the respondents, who were company executives and non-executive directors with knowledge of the Ghanaian Code and its provisions, regard the code as a benchmark for good corporate governance practices within Ghanaian listed firms. They also report some improvement in the standard of corporate governance in their companies since the introduction of the Code. Many of the company directors indicated their preparedness to comply with further corporate governance requirements, such as the adoption of a formal nomination committee something not been currently included in the Ghanaian Code. However, the directors noted that they receive inadequate support from the regulatory and institutional bodies for the implementation of the Ghanaian Code provisions. Many of the directors also supported the review of the Ghanaian Code by an independent committee. With regard to the adoption of the Ghanaian Code and its influence on firm performance, the respondents indicated that the adoption of the specific governance provisions in the area of chief executive officer （CEO）/chairman roles separation, having a balance of executive and non-executive directors on the board, the establishment of audit and remuneration committees, and the full adoption of the Ghanaian Code provisions were all influential in determining firm performance. They, however, did not support the adoption of the board size provision as influential to firm performance. This raises questions about the usefulness of the range of board size as recommended by the Ghanaian Code.

The Impact of Auditor Quality on Audit Quality--Evidence from China Based on Data from 2014-2016

This paper studies the impact of auditors'own quality on audit quality.Through the test of relevant models,it is necessary to find out whether the conclusions of predecessors have practical significance in improving the quality of auditing as time goes by and other relevant influencing factors of the market.The paper collects relevant data from multiple dimensions such as the age level of the auditors,the accumulation of audit experience,and the level of education by collecting the relevant data of the 2016 A-share listed companies and the top 100 CPA firms in 2014-2016.An empirical test was conducted.According to the results of the empirical test,the discussion and research will be carried out,and further opinions and suggestions on how to improve the quality of the auditor should be put forward.The innovation of the research is that the level of earnings management is used as a measure of audit quality,and non-recurring gains and losses are used as explanatory variables.On the basis of previous studies,time and environmental institutional variables were further introduced for further verification.

Accounting Scandals:Beyond Corporate Governance

Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.