Impact of an official accountability audit on industrial structure adjustment:a case study of environmental regulation in China

As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.

Quality of Accounting Information and Internal Audit Characteristics in Nigeria

The basic goal of accounting is to provide quality accounting information that will aid reliable decision-making. The quality level of this accounting information comes from the company＇s governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards internal audit function as an important factor in the structure of corporate governance. This paper therefore examined the extent of the relationship between internal audit function and the quality of accounting information of companies. The study adopted the survey research design. The research instrument employed was questionnaire which was administered to internal auditors of the ＂Big Four＂. Linear regression analysis was employed in the analysis of the data collected with the use of Statistical Packages for Social Sciences （SPSS）. The results revealed that there is a significant relationship between the internal audit characteristics and the quality of accounting information. It was recommended that in order to provide credibility to the financial statement, there should be a law in place mandating attachment of internal auditors report to the financial statement.

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.

The Benefit of State Audit and Significance to Enhancing the Validity of Vietnamese State Budget Accounting

For achievement of common goals, state accounting is used and applied by the government for adjusting the activities of public organizations that are in compliance with the social-economic policies in the country. Indeed, public sector has been playing a pivotal role in supporting the government＇s aspirations in the development in any countries. To conduct these responsibilities, public entities have to provide valuable financial information for making the decisions. These figures will be extracted from accounting documents and reports, because accounting is a financial resources measurement of any firms. As a result, public sector accounting, also known as budget accounting, is an important tool for reflecting the governmental transactions to general statements. However, there are some limitations or errors in the public sector accounting reports. Therefore, state audit is established for checking, monitoring, and inspecting figures made from pubic accounting. Moreover, from the past to the present, very little research has been conducted to define the usefulness of public auditing to general accounting. With causes necessary for examining economic activities of any organizations, the main purpose of this paper is to identify the theory of state budget accounting, the activities, characteristics, and tasks of state audit for improving the value of accounting data in the Vietnamese public sector. This article has given five points of view as well as five solutions for enhancing the state audit.

Game analysis on the regulation of listed companies＇ accounting information-gaming between Internal Audit Department and Audit Office

Through the establishment of game model, this article formulates the intuitive and experiential understanding of regulation on listed companies＇ accounting information by using game analysis method, and from an economic point of view, it analyzes how various parameters affect Internal Audit Department＇s nonfeasance probability and Auditing Office＇s supervision probability. Hope that this article can provide a reference for regulation on accounting information.

Linking Accounting/Auditing Environment and the Remittances of Africans in Diaspora

This paper investigates empirically the link between the inflow of Diasporas remittances and the environment of accounting/auditing in 10 African countries. The result using Spearman＇s rank correlation indicates the existence of a positive relationship （correlation coefficient rs is 0.36）, but the strength of the relationship is weak （significant level of 0.05）. The quality of accounting and auditing as represented by their environment is a stimulus that could enhance the inflow of Diasporas remittances. The study therefore recommends that African countries should strategically and proactively refocus attention on developing accounting/auditing environment in order to attract reasonable volume of remittances.

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.

Analysis of the Impact of the New Financial Accounting System on the Internal Audit of Colleges and Universities

The new financial accounting system is the reorganization and refinement of the contents of the old financial accounting system, which not only maintains the basic contents of the original system, but also has its new characteristics. As far as the applications of the new accounting system are concerned, its practicability is very strong, and especially the application of the accounting in colleges and universities is very convenient. Moreover, the levels of the financial management under the new financial and accounting system are gradually improving. The purpose of this article is to explore the impact of the new financial accounting system on the internal auditing work in colleges and universities, hoping that this research will be helpful to the related auditing work in colleges and universities in the future.

公立医院财务会计与内部审计协调监督机制研究

公立医院财务会计与内部审计协调监督在体制机制、目标职能、人才培养、执行规范、技术应用、结果整改等方面存在一些问题,应重塑协调监督组织架构、构建协调监督沟通机制,增强内部监督合力、提升整体监督意识,注重监督人才培养,完善基础设施建设,并加强监督结果利用,从而有效提升公立医院监督效能。

事务所规模与年报会计政策“类准则”披露——基于文本分析的经验证据

通过计算上市公司年报会计政策披露的“类准则”程度,讨论会计师事务所规模是否为影响上市公司会计政策披露行为的重要因素。研究发现:(1)由规模较大的会计师事务所审计的上市公司,年报会计政策披露的“类准则”程度较低,会提供更多公司会计政策的个性化信息。(2)在上市公司风险增强和会计准则重大变化的两大类场景中,事务所规模与年报会计政策披露“类准则”程度之间的关系都得到增强,说明事务所的风险压力和事务所能力是重要的机制路径。(3)由同一事务所审计的上市公司会计政策披露的“类准则”程度更一致,具有同所效应。(4)基于会计师事务所变更的检验发现,若变更后的事务所规模更大,则会计政策披露的“类准则”程度会降低;若变更后的事务所规模更小,则会计政策披露的“类准则”程度会提高。

组织内部的资源配置行为识别研究——来自会计师事务所的经验证据

探究在资源约束条件下如何合理配置资源以实现组织目标是打开组织内部治理与经营黑箱的关键环节之一。以会计师事务所这一知识密集型组织为切入,实证研究发现:首先,会计师事务所的审计投入与会计师事务所客户组合中的大客户显著负相关、与小客户显著正相关,说明会计师事务所会根据客户在其客户组合内的相对重要性而差异化地配置审计资源。其次,区分会计师事务所规模、客户组合大小发现,在非“四大”、客户组合规模大的会计师事务所中效应更强。最后,区分客户的产权性质、公司治理水平发现,在国有控股、公司治理弱的客户中效应更弱。

领导干部自然资源资产离任审计、环境规制与经济高质量发展

经过在生态环境治理等领域试点,领导干部自然资源资产离任审计已进入常态化阶段。本文以2014-2021年我国284个城市为样本,将资源型城市作为实验组,非资源型城市作为对照组,采用双重机器学习模型考察自2018年领导干部自然资源资产离任审计全面开展对资源型城市经济高质量发展的影响。研究发现,领导干部自然资源资产离任审计不但能促进资源型城市经济高质量发展,而且还能提高经济高质量发展各个子系统的协调性。机制检验发现,领导干部自然资源资产离任审计通过增强政府环境规制强度来促进城市经济高质量发展。异质性分析发现,对处于衰退期以及所处地区审计强度较大的资源型城市而言,这种促进作用更强。

中美跨境审计监管:历史演进与未来展望

中美跨境审计监管能否顺利推进,不仅对中国赴美上市企业产生重大影响,也会对全球资本市场、国际经济以及政治关系的稳定产生深远的影响。本文遵循“历史演进—监管分歧—潜在影响—策略应对”的逻辑主线,探究中美跨境审计监管的过去与未来。中美跨境审计监管围绕监管权限、监管范围、监管实施等问题产生一定分歧,分歧的实质不仅在于中概股会计信息质量问题引致的监管需求差异,更源于中美双方在会计审计制度与监管体制、国家主权与国家安全理念等方面存在一定差异。理论上,中美跨境审计监管不仅会对审计质量产生直接影响,也会对会计信息质量和投资者决策产生间接影响;实践中,中美跨境审计监管的有效性和治理效应仍有待验证。为构建完善的中美跨境审计监管体系,不仅监管部门应当设计科学有效的监管运行机制与保障机制,会计师事务所也要完善质量控制体系与档案管理制度,中概股公司更要增强内部治理能力与数据保密意识。

龙江碳达峰碳中和目标实现路径研究——基于财会、统计与审计协同监督视角

文章从理论层面阐释了财会、统计与审计协同监督在实现碳达峰碳中和目标中的内在机理和引导策略,构建了一套针对碳达峰碳中和目标实现的财会、统计与审计协同监督体系。旨在发挥各部门协同监督作用,探索在财会、统计与审计协同监督框架下实现碳达峰碳中和目标的有效路径。通过此举激发社会各界参与碳达峰碳中和目标的积极性,确保按计划实现碳达峰碳中和。

客户信息技术能力对审计定价的影响

文章以我国A股上市公司2010-2020年的17 414个面板数据作为样本,探究客户信息技术能力对审计定价的作用机理。实证结果表明:国有企业客户信息技术能力负向影响审计定价,而非国有企业客户信息技术能力正向影响审计定价;相对于本土小规模会计师事务所,国际“四大”会计师事务所能够更好地适应客户信息技术能力的增长,两者间的正相关关系不显著;客户信息能力对审计定价的正相关作用主要体现在审计限价放开后的时期以及规模较小的公司。

环境问责风险与重污染企业审计费用——基于中央生态环境保护督察的准自然实验研究

本文以2008-2017年我国A股上市制造业企业为样本,以中央生态环境保护督察组进驻为准自然实验,以重污染制造业企业为实验组、非重污染制造业企业为对照组,构建多期双重差分模型,检验环境问责制对重污染企业审计费用的影响。研究发现,环境问责制显著降低重污染企业的审计费用;机制检验发现,环境问责制通过提升重污染企业绿色治理水平、会计信息质量和管理层语调可靠度,来降低重污染企业审计费用;异质性检验发现,在政企关联强、风险承担水平低、地区公众环境关注高的企业,环境问责制对重污染企业审计费用的影响更显著。本研究拓展了中央生态环境保护督察的微观后果,为规范环境风险挑战下重污染企业的审计定价、优化环境规制体系提供理论与决策依据。

共享审计师合作关系网络与会计信息可比性

以2010—2020年A股上市公司为研究样本,分析并检验样本公司与同行其他公司共享审计师合作关系网络对会计信息可比性的影响。研究发现,选择与同行共享审计师合作关系网络的公司会计信息可比性更高。当审计师合作关系网络具有行业专长、审计师处于网络核心位置、网络内同行审计师之间距离更近时,共享审计师合作关系网络对公司会计信息可比性的提升作用更强;此外,这一效应还受到事务所规模以及事务所转制等因素的影响。检验还发现,与同行公司共享审计师合作关系网络能够促进审计效率的提升,且不会造成客户信息的泄露。上述研究结论证实了与同行公司共享审计师合作关系网络会对会计信息可比性产生积极影响,拓展了审计团队领域以及事务所治理的相关研究文献,对保障和提升审计师的执业质量具有一定的启示意义。

论智能会计模式下审计工作存在的问题及对策

传统的会计工作模式已经不再适用于审计工作的开展,企业若想真正提高自身的竞争力,需要充分引入智能会计模式,提高审计水平,为企业未来发展奠定基础。随着科学技术的不断发展,智能会计模式引起人们的广泛关注,越来越多企业利用这一模式对内部财务进行了合理管控,但是智能会计模式下审计工作的开展依然存在诸多问题。基于此,文章对这些问题进行了分析,并提出了相应对策,旨在为后续审计工作的开展提供参考。

用审计结果促进企业财务管理及会计核算的策略研究

在现代商业环境中,企业的财务管理和会计核算是确保企业稳定运营、可持续发展的重要组成部分。然而,由于信息不对称、内部控制不完善等原因,企业的财务报表可能存在错误和不准确的情况,给企业决策带来不确定性。审计作为一种独立的评估机制,通过对企业财务报表的审查和验证,揭示了财务报表的真实性和准确性,为企业提供了可靠的决策依据。

国家审计的会计信息质量改善机制——来自审计调整的经验证据

作为党和国家监督体系的重要组成部分,国家审计能通过提高国有企业的会计信息质量,为国有资产的安全提供保证,为党和国家的决策奠定信息基础。运用审计调整数据,本文对这一问题进行了深入探讨。国家审计的会计信息质量改善既可能通过提高注册会计师的审计质量实现,从而增加审计调整,又可能通过直接改善注册会计师审计前的会计信息质量实现,从而减少审计调整。实证结果显示,国家审计提升了注册会计师审计前的企业会计信息质量、降低了注册会计师对企业利润的调整幅度。进一步研究发现,当国家审计机关的监督力度越大、企业整改积极度越高时,这一效应越显著。本文的结论丰富了国家审计如何影响会计信息质量与注册会计师行为的研究。