This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of ...This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality展开更多
As cross-border electronic commerce(CBEC)has become a new path to serve the Belt and Road(B&R)Initiative,it is imperative to develop an efficient,convenient and simple online dispute resolution(ODR)mechanism to fa...As cross-border electronic commerce(CBEC)has become a new path to serve the Belt and Road(B&R)Initiative,it is imperative to develop an efficient,convenient and simple online dispute resolution(ODR)mechanism to facilitate the CBEC among the B&R countries.This study examines the legislative practice of the European Union(EU),the United Nations Commission on International Trade Law(UNCITRAL),and the Organization of American States(OAS)in the ODR mechanisms for CBEC.The findings provide reference and inspiration for China’s essential role in developing an ODR mechanism for CBEC among the B&R countries.Legally,ODR for CBEC between the B&R countries is essentially an innovative combination of rule by technology and rule by private law.In light of related principles(e.g.,special consumer protection,procedural fairness,and consumers’personal information and data protection),China should develop an ODR mechanism(involving compromise,mediation,online arbitration,and online court)for CBEC among the B&R countries based on China’s experience in the ODR for CBEC.展开更多
The release of the Opinions on Strengthening Legal Education and Legal Theory Research in the New Era(hereinafter referred to as the“Opinions”)is a milestone in the history of legal education since the founding of t...The release of the Opinions on Strengthening Legal Education and Legal Theory Research in the New Era(hereinafter referred to as the“Opinions”)is a milestone in the history of legal education since the founding of the People’s Republic of China in 1949.Standing at a new historical starting point for exercising law-based governance on all fronts and advancing the rule of law in China,this document outlines new development goals for legal education and legal theory research in the new era from both short-term and long-term perspectives.It adheres to the guidance of XI Jinping Thought on Socialism with Chinese Characteristics for a New Era,and puts forward the principles of upholding and strengthening the overall leadership under the Communist Party of China,adhering to the scientific guidance of XI Jinping Thought on the Rule of Law,accomplishing the core task of economic development and serving the overall interests of the country,fostering virtue through education and cultivating talent with both moral quality and legal literacy,following the objective law,and integrating the underlying tenets of Marxism with China’s realities and the fine traditional Chinese culture,thus establishing the principles for the new development of legal education and legal theory research in the new era.It proposes to strengthen top-level design and strategic arrangements,promote the reform and improvement of the law school system,accelerate the improvement of the legal education system,and innovatively develop the legal theory research system.Therefore,a new development landscape for legal education and legal theory research in the new era has been established.The Opinions clearly stipulates the leadership system,management system,and coordination mechanism for legal education and legal theory research,and creates a new development system for legal education and legal theory research in the new era.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
文摘This paper investigates the determinants of audit quality of three countries especially the United States, France and Germany belonging to three different legal systems. These determinants concern the legal system of country, investment opportunity set and ownership structure which have influence of audit quality.Empirical results show, initially, that specificities of legal system are positively associated with audit quality appreciated by size of audit firm. Then, the results reveal that investment opportunity set influences partially size of audit firm. Finally, ownership structure influences negatively the search for a high audit quality
基金funded by a soft science research project of Sichuan titled“Study of Legal Regulation of ODR for CBEC between the B&R Countries”(2020JDR0304).
文摘As cross-border electronic commerce(CBEC)has become a new path to serve the Belt and Road(B&R)Initiative,it is imperative to develop an efficient,convenient and simple online dispute resolution(ODR)mechanism to facilitate the CBEC among the B&R countries.This study examines the legislative practice of the European Union(EU),the United Nations Commission on International Trade Law(UNCITRAL),and the Organization of American States(OAS)in the ODR mechanisms for CBEC.The findings provide reference and inspiration for China’s essential role in developing an ODR mechanism for CBEC among the B&R countries.Legally,ODR for CBEC between the B&R countries is essentially an innovative combination of rule by technology and rule by private law.In light of related principles(e.g.,special consumer protection,procedural fairness,and consumers’personal information and data protection),China should develop an ODR mechanism(involving compromise,mediation,online arbitration,and online court)for CBEC among the B&R countries based on China’s experience in the ODR for CBEC.
文摘The release of the Opinions on Strengthening Legal Education and Legal Theory Research in the New Era(hereinafter referred to as the“Opinions”)is a milestone in the history of legal education since the founding of the People’s Republic of China in 1949.Standing at a new historical starting point for exercising law-based governance on all fronts and advancing the rule of law in China,this document outlines new development goals for legal education and legal theory research in the new era from both short-term and long-term perspectives.It adheres to the guidance of XI Jinping Thought on Socialism with Chinese Characteristics for a New Era,and puts forward the principles of upholding and strengthening the overall leadership under the Communist Party of China,adhering to the scientific guidance of XI Jinping Thought on the Rule of Law,accomplishing the core task of economic development and serving the overall interests of the country,fostering virtue through education and cultivating talent with both moral quality and legal literacy,following the objective law,and integrating the underlying tenets of Marxism with China’s realities and the fine traditional Chinese culture,thus establishing the principles for the new development of legal education and legal theory research in the new era.It proposes to strengthen top-level design and strategic arrangements,promote the reform and improvement of the law school system,accelerate the improvement of the legal education system,and innovatively develop the legal theory research system.Therefore,a new development landscape for legal education and legal theory research in the new era has been established.The Opinions clearly stipulates the leadership system,management system,and coordination mechanism for legal education and legal theory research,and creates a new development system for legal education and legal theory research in the new era.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
