浅谈《会计法》的修订

《会计法》的修订是我国会计改革的一件大事。修订后的《会计法》强化了单位负责人对会计工作的责任 ,在会计记帐规则方面作了许多完善性的修订 ,进一步明确了会计监督的基本关系 ,细化了会计核算方面的规定 。

试谈新《会计法》的突破性变化

新《会计法》突出立法宗旨及要解决的突出问题 ,突出强调了单位负责人的会计责任 ,对会计人员的管理和行为进行了规范 ,强化了会计监督制度和对违法行为加大了惩治力度。

The Effect of the 2007/2008 Financial Crisis on Enterprise Risk Management Disclosure of Top US Banks

We document the effect of the 2007/2008 financial crisis on the volume and the quality of enterprise risk management （ERM） disclosure in the annual reports of the largest US banks, and analyze its determinants. Using a content analysis approach of the annual reports form 10-K for the years 2006, 2007, 2008, and 2009, we find that the ERM disclosure is significantly and positively associated with the crisis, bank size, board independence, duality and significantly and negatively associated with profitability, leverage, and board size. This paper seeks to fill a gap in the literature by investigating the effect of the crisis on ERM disclosure in the US banking sector context, and gives an insight into the factors affecting risk disclosure practices during the financial crisis.

Financial Constraints and Multilevel Perspective： The Case of the Italian Manufacturing Enterprises

Following a multi-level perspective （MLP）, a sustainability transition is the consequence of destabilization pressures from the landscape level that are exerted towards the current unsustainable regime contributing thus to the emergence of niche-level eco-innovations （El）. However, the existence of financial barriers to eco-innovative companies may hinder the development and diffusion of EIs at regime level, jeopardising the creation of windows of opportunity that are necessary for niche-level innovations to succeed. In this framework, the present paper investigates to what extent financial constraints are hampering the eco-innovative investments at regime level, by employing an ad hoc designed survey addressed to a sample of Italian manufacturing enterprises. Results reveal the existence of significant financial barriers to eco-innovative companies which are hindering the development and adoption of incremental technological EIs and organizational EIs at regime level, delaying the transition towards a more sustainable regime. Moreover, findings suggest that environmental reputation of companies can positively contribute to reducing asymmetric information in eco-innovative investments, relieving thus the financial constraints faced by eco-innovative enterprises.

Earnings Management and Fraudulent Financial Reporting： The Malaysian Story

Earnings management research has a long and rich history. The agency conflict, incentives, rationalization, opportunity plus having the capability among the managers to manipulate the financial statements lead them to commit fraud. The loopholes in the standards or the deviation from real operational activities promote this situation to prolong. In relation to this issue, this study examines the earnings management behavior among fraud firms in Malaysia. Further, this study examines the relationship between accruals earnings management as a proxy variable for discretionary accruals and real earnings management as the proxy variable for discretionary cash flow. Sample of 57 alleged fraud firms was selected based on the fraudulent financial reporting offences announced in Bursa Malaysia website. The sample data are collected from public firms which committed fraud from 2001 to 2013. This study found a significant negative relationship between accruals earnings management and real earnings management among the fraud firms in Malaysia suggesting that these firms aggressively manage earnings downwards or upwards essentially to avoid regulators scrutiny apart from aiming to achieve personal incentives. The study significantly finds evidence that fraud firms manage earnings on a sequential basis between accruals earnings management and real earnings management prior to fraud year. The findings indicate that firms opt for real earnings management and make full use of its distinguished features of not easily traceable to continue managing earnings immediately subsequent to fraud year. This study may assist regulators, auditors, and policymakers to curb earnings management patterns that have high likelihood of becoming part of fraud antecedent.

A study on accountant regulation and accountant behavior alienation

This paper describes the relation of accountant regulation and accountant behavior alienation through institutional economics. The creation and development of the accountant regulation are result that restrain accountant behavior alienation, accountant behavior alienation is unceasing mutant after the development of accountant regulation.

Introduction of the 2015 Law on Public Investments and Its Effects on Public Sector Accounting in Vietnam

The public sector has a key role to play in enhancing the local goods and services. The Government is fully aware of the fact that Vietnam needs a proper public sector as a product of the state＇s public policy, which provides high-quality and well-functioning educational, healthcare, or social security systems through the effective management and use of public funds. Those services need investments from them to achieve the objectives set by the official governments or the national programs annually. This paper introduces the content of law on public investments in Vietnam which will be effective in the year 2015. It employs an overview of this law and investigates the effect of public investment in infrastructure on economic performance in the case of Vietnam. Moreover, results suggest that there may be some effects on public sector accounting in Vietnam. This study compares between the 2015 law and accounting in non-business organizations in some aspects for clear clarification.

The Accounting Profession： A Descriptive Study of the Common and Code Law Countries

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.

The embedded financial governance system based on COSO framework A new method of integration

The global financial crisis is spreading at an alarming rate across the world. The speed of the spreading and its tremendous impacts to economic is unprecedented in half a century. Through researching its impacts to finance, the authors can clearly find that to a large extent most enterprises went bankrupt and closed down because of the weak financial governance system and lack of effective control to internal financial operation Based on this background, the authors analyzed the problems of the traditional financial governance, and tried to find solutions. Applying the concept of COSO （The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting） framework into the financial governance system, the authors can reconstruct the embedded financial governance system based on COSO framework, and better control the company＇s financial activities. In this way, the enterprise can effectively improve its management level and operational efficiency, and promote its sound and sustainable development.

The Multi-Disciplined Skills Required of Forensic Accountants

Forensic accountants today are required to possess a number of characteristics and skills that are derived from a range of disciplines. They must be inquisitive, able to delve into motivations, operations and justifications underlying the behavior of white collar criminals. They must be able to simplify technical accounting information and convey it effectively orally and in writing to a court or tribunal; be able to trace information via information technology tools; have an understanding of the adversarial legal system and the rules of evidence. Universities offering forensic accounting courses in various formats are on the increase. The aim of this paper is to investigate the subject areas that any course specializing in forensic accounting needs to cover.

Are IFRS Harder to Implement for Emerging Economies Compared to Developed Countries？ A Literature Review

In practice, the international accounting harmonization process faces cultural resistance in the concrete situations of accounting reforms. We often tend to believe that this resistance is felt more in the so-called emerging countries, rather than the developed ones. It is precisely this idea that the paper attempts to analyze, based on a literature review. The literature shows that emerging countries do not have the infrastructure or the real needs justifying a reform of international harmonization, except the need to display an IFRS label （Daske, Hail, Leuz, ＆ Verdi, 2007）, to facilitate the access of firms from emerging economies to developed financial markets. Moreover, the Anglo-American culture attached to IFRS leads to a difficulty in adopting those standards by any country whose original accounting system is continental. Indeed, for these countries, the process of international harmonization begins with an adaptation to the Anglo-Saxon accounting culture, the latter being different from the continental accounting culture at several levels.

Assessing the Application of Intemational Accounting Standards （IAS） in Jordan： Factors Explaining Non-compliance

The main objective of this study is to assess the application of International Accounting Standards （IAS） in Jordan. The main purposes of this study are to： （1） present an analyzed study of the general concepts of IAS; （2） clarify the suitability of the IAS in Jordan and the possibility of using them as guidelines in adapting local standards; and （3） state the deficiency aspects and difficulties facing Jordanian firms in applying these standards in local businesses. A questionnaire is designed for these purposes. The sample is restricted to accountants, financial executives, and professional members of the Jordan Association of Accountants and Auditors. We used the Statistical Package for Social Sciences （SPSS） to analyze the data and answer the research questions. Descriptive statistics are the main tests used in this study. The results indicate that lASs are necessary to be applied by Jordanian companies, since the advantages of applying IAS in Jordan are seen to be more than its disadvantages, mainly in the scene of improving the information content of financial statements. The results also indicate that the compliance with IAS will be of great benefits to shareholders and the stock market comparing to its benefits to top management and board members. Auditors, accountants, and financial executives argue that government agencies in Jordan should enforce and supervise the implementation of IAS in Jordan.

The Influence of CSR Practices on Financial Performance： Evidence From Islamic Financial Institutions in Indonesia

The emergence of Islamic Financial Institutions （IFls） is expected to provide enormous benefits for the Muslims community in Indonesia such as the availability of IFIs based on Sharia law and the implementation of Islamic value in the community. Like Corporate Social Responsibility （CSR） practices in all business organizations, the IFI＇s CSR becomes one of the important factors in improving organizational performance. The implementation of CSR in IFIs is unique as it is based on Sharia law. Zakat and Qardh are the uniqueness of IFI＇s CSR practices. There are many studies which have investigated the relationship of Zakat and Qardh on organizational performance in Arabic and Muslim countries. As Muslim countries, Islamic laws including providing Zakat and Qardh are practices of every business organization. Indonesia is not a Muslim country, Zakat and Qardh are only required for IFIs as part of CSR practices. This study aims to analyze the influence of CSR practices on the financial performances of IFIs in Indonesia using gender as a control variable. The samples of this research were taken from the annual reports of nine Islamic banks for the period of 2010-2014. Regression method was used to analyze and test hypotheses. The results of this research indicate that the relationship between CSR practices and financial performance is significant, the value of R is 0.737, and R square is 0.543. This means that the implementation of CSR practices （Zakat and Qardh） improves organizational financial performances of IFIs in Indonesia. This study also has a limitation as it only focuses on Zakat and Qardh; thus in the future, it is necessary to advance the variable of CSR practices on the real social and environmental practices such as environmental improvement, increasing the quality of human resources, involving in any jobs or reducing unemployment and any other activities.

Cognitive Placement Theory for Performance Appraisal： Talent Management and Individual Performance

This paper does search for talent management and individual performance. It believes that cognitive placement might be used for talent management to determine individual performers. Cognitive methodology assumes that HR manager replaces performance grade of employees into placement line. In upper case, it is grade of employees between 0 and 100. In lower case, it is percentage of performance sub-groups. HR managers replace the top 10% of grades into placement line. That group is talent management group. It is assumed that talent management is to appoint ability professionals for management positions. In addition, this study proposes that cognitive placement by HR managers may specify top performers （professionals） in organizations. Therefore, performance appraisal process is important in talent management, because talent management in HR is related with individual performance and management positions.