Forensic Accounting in the ＂Big Four＂： A Survey from Their Websites

This paper investigates the forensic and investigative accounting services provided by the ＂Big Four＂ accounting firms. The purpose of this study is to show the full image of forensic and investigative accounting services offered by the top accounting firms in the post-Enron era. Section 3 and 4 present the findings of this study. The countries and regions where the services of forensic accounting are offered by these firms and the detailed services provided by them in Australia, Canada, USA, and UK are illustrated in these sections. Section 5 provides the conclusions and summary of findings of this study.

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.

The Audit Opinion of Earnings Management in Listed Companies of China

The paper testes the relationship between audit opinions and financial sensitive zones and accounts on the basis of the data of A-share companies in China. The author finds that when ROE of listed companies is in the small-profit zone or in the large-loss zone, the probabilities that they get modified audit opinions increase. But the right-offering zone, accrual accounts and accounts below the line have no significant effects on the modified audit opinions. Besides, the author also finds that the ratio of accounts receivable to asset, debt ratio, previous year＇s audit opinion and change of CPA firms have significant positive effects on the modified audit opinions, while the ratio of major business revenue and size of companies have no notable effects. Some other factors such as cash ratio, age of the listing and CPA firm ranking have no consistent and continuous effects.

The Development of Costing Systems： A Historical Perspective

The paper studies the historical development of costing systems. The changes of costing systems are proposed to be caused by the changes in product market, production technology and demand for control. The result of this research provides historical evidence to support the proposition.

Improvements onthe Earnings Forecast Model——Based on Correlation between Financial Ratio, Auditor Opinion and Future Earnings

This paper aims to find evidence for the improvements on the present earnings forecast models through analyzing the correlation among financial ratios, auditor opinion of listed companies and their future earnings. This paper uses two statistical regression methods including Logistic model and Linear model to examine the inner interaction between financial ratios and future earnings from qualitative and quantitative perspectives respectively. Empirical tests find that financial ratios, especially ROE, can help to predict future earnings. Then we add auditor opinion variable into Logistic model to test whether going concern opinion in the auditor reports can be helpful for earnings forecast. Result shows the degree of optimistic statement of going concern opinion is significantly correlated with future earnings but with the disturbance of earnings management.

The Design and Study on CEO Financial Monitoring Index System Based on Stakeholder Theory

This paper summarizes the current financial monitoring theory and the design of index system, analyzes the possible monitoring indexes relative to stakeholders to achieve their own interests, and then categorizes these indexes into five aspects： the finance, the customer, the process, the employee and the society. After a deep analysis of these indexes, we use the Analytic Hierarchy Process to conform the weight of every index, subsequently build up an effective financial monitoring index system.

The Formation and Development of Modern Firm Financial Governance Theory

This paper points out the drawbacks of traditional financial governance. After introducing Chinese and western economists＇ researches on firm financial governance theory, we put forward modern finn financial governance system, which is based on the core of finance-rights allocation. In our opinion, the theory of finance-rights is the important cornerstone of the theory of financial finance-rights theory. Financial governance structure system is the basic framework of the research of financial governance.

Board Characterstics and Capital Structure： An Empirical Study on China＇s Private Listed Companies

Board of directors is one of the important parts of the corporate internal governance mechanism. Using panel data from 144 China＇s private listed companies during 2001-2003, this paper empirically studies the relationship between board characteristics and capital structure with the methods of pooled OLS, first-order difference model and fixed ,effect model.

Measuring Audit Firms＇ Intellectual Capital as a Determinant of Audit Quality： A Suggested Model

The intellectual capital is a main source of competing advantage. Many studies developed measure（s） of intellectual capital of industrial and service firms. Few studies have tried to develop a reliable measure of intellectual capital in audit firms. This study extends the current models to provide more insight into the role of intellectual capital in audit firms. The aim of this study is to develop a quantitative model to measure audit firms＇ intellectual capital. The suggested model can be used to explore the relationship between the intellectual capital in audit firms and audit quality. The model combines the main components of intellectual capital （human capital, structural capital, and relational capital）. The suggested model provides a tool that may help to better manage the intellectual capital in audit firms. As this is a theoretical study, a number of hypotheses are presented for testing in the future.

The Risk Identification and Corresponding Strategy of Transnational Financial Accounting Outsourcing

Financial Accounting outsourcing in recent years has been the development of new outsourcing model with more and more enterprises management and CFOs of all ages. With the development of financial accounting outsourcing services, it will lead to economic, social and development prospects that are also widely recognized. Not only small and medium companies are keen to own non-core financial accounting processes outsourced to agencies, large group has the entire basis of accounting processes tend to be outsourced to a qualified and experienced outsourcing service. Group companies or large multinationals are gradually re-integration of the financial sector, the basic financial accounting processes separate from the daily work out for outsourcing to focus resources on the development of core competencies.

财产损失税前扣除鉴证业务中的执业风险

企业财产损失税前扣除鉴证业务是注册税务师行业准法定业务之一,国家税务总局下发了相关业务的执业准则,规范了此项业务,各地税务师事务所也积极抢占市场份额,取得了一定的经济效益。但资产损失税前扣除鉴证业务给注册税务师带来不错收益的同时,也伴随着巨大的执业风险,况且往往收益与风险不对等。这情况得到了业内人士的关注。本文仅以笔者的认识,试议企业财产损失税前扣除鉴证业务执业风险的成因。一、资产所有者对资产的管理水平形成的执业风险1.