To break through the academic research tradition of isolating subjective performance evaluation (SPE) with objective evaluation, and enhance the application and explanation power of analytical research findings, thi...To break through the academic research tradition of isolating subjective performance evaluation (SPE) with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE.展开更多
Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of t...Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of these independent directors: Percentage within BDs, professional capacities, stimulation and work conditions. From the empirical results, we conclude that the more powerful of the independent directors, the better the accounting conservatism, and that their positive impact increases along with the improvement on corporate governance, meanwhile the work conditions plays the most important role, and then are the percentage within BDs and their professional capacities, the stimulation and personal reputation appear the least importance.展开更多
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 rese...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.展开更多
Karl Marx (1973) scientifically predicted the appearance of some extraordinary tendencies of social development in the second half of the 20th century was given a common name of post-industrial or informational soci...Karl Marx (1973) scientifically predicted the appearance of some extraordinary tendencies of social development in the second half of the 20th century was given a common name of post-industrial or informational society and interpreted as post-bourgeois, post-capitalist, post-business society, and late capitalism. Autonomist Marxism and Perm philosophy school had separately come to a conclusion that all the phenomena noticed by the post-industrial theory could be adequately explained if we consider the historically new form of material labour appearing now. Marx (1973), who predicted this new form, named it automated, scientific, or universal labour. With the appearance of the universal labour, the wealth of the society depends on the universal human powers that help to involve the extensive powers of nature into the production process. Universal labour can not be averaged or measured by the labour time as the abstract labour; it implies high complexity and creativity. Involving increasingly powerful forces of nature and human society, it appears to be the labour of another essence and by its essence, it does not create value.展开更多
This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each pha...This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include: the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. (1) Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; (2) The time of selected samples is shot; (3) Some articles utilize variables to represent certain concepts; (4) Most of the models are literary models; (5) Some researches focus on model and fix quantify, sometimes neglect some factors; (6) Most researches lack great findings, some conclusions are even opposite.展开更多
In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and...In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and innovation function, makes the institutions of higher learning must assume their obligations in accounting integrity construction.This article, through interpreting the essence and significance of accounting integrity, further expound the functions and integrity construction. responsibilities of the institutions of higher learning in accounting展开更多
Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in sta...Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition' s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research.展开更多
In the process of transition from the planned economy to the socialist market economy, college students' interest views are uneven. The shown diversified characteristics have carousedthe academic circle's attention ...In the process of transition from the planned economy to the socialist market economy, college students' interest views are uneven. The shown diversified characteristics have carousedthe academic circle's attention about college students' interest views. The academic circle has conducted comprehensive researches on the characteristics and causes, status and the necessity, the basic principles, the main content and the implementation strategies of college students' interest view education. However, since researchingtime is limited, the construction of theoretical system, research and development and effectiveness of college students' interest views education still has a long way to go.展开更多
基金This paper is supported by National Natural Science Foundation of China (No. 50539130).
文摘To break through the academic research tradition of isolating subjective performance evaluation (SPE) with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE.
文摘Based on the sample data of the listed firms on the A stock market, we analyze how the system of independent directors influence the earning conservatism from 4 dimensions designed to measure the monitoring power of these independent directors: Percentage within BDs, professional capacities, stimulation and work conditions. From the empirical results, we conclude that the more powerful of the independent directors, the better the accounting conservatism, and that their positive impact increases along with the improvement on corporate governance, meanwhile the work conditions plays the most important role, and then are the percentage within BDs and their professional capacities, the stimulation and personal reputation appear the least importance.
文摘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.
文摘Karl Marx (1973) scientifically predicted the appearance of some extraordinary tendencies of social development in the second half of the 20th century was given a common name of post-industrial or informational society and interpreted as post-bourgeois, post-capitalist, post-business society, and late capitalism. Autonomist Marxism and Perm philosophy school had separately come to a conclusion that all the phenomena noticed by the post-industrial theory could be adequately explained if we consider the historically new form of material labour appearing now. Marx (1973), who predicted this new form, named it automated, scientific, or universal labour. With the appearance of the universal labour, the wealth of the society depends on the universal human powers that help to involve the extensive powers of nature into the production process. Universal labour can not be averaged or measured by the labour time as the abstract labour; it implies high complexity and creativity. Involving increasingly powerful forces of nature and human society, it appears to be the labour of another essence and by its essence, it does not create value.
文摘This paper reviews and analyzes the achievements of Chinese empirical accounting research during more than ten years. The development of Chinese empirical accounting research can be divided into three phases. Each phase has its different characteristics. The fields of Chinese empirical accounting research include: the efficient market, the choice of accounting policies, financial crisis warning, stock dividend policy, earnings management, capital structure, auditing opinions, asset reorganization and merger, international accounting harmonization. This paper tries to analyze some basic essential factors of Chinese empirical accounting research such as hypothesis, sample and data, methods, conclusion and so on. We find that it is necessary to strengthen empirical accounting research in order to make up the shortcomings of traditional normative research. However, the current research has some limitations. (1) Some Chinese empirical accounting articles directly select samples and data to test without literature reviews, theory analysis and hypothesis; (2) The time of selected samples is shot; (3) Some articles utilize variables to represent certain concepts; (4) Most of the models are literary models; (5) Some researches focus on model and fix quantify, sometimes neglect some factors; (6) Most researches lack great findings, some conclusions are even opposite.
文摘In different historical periods, the institutions of higher learning are endowed with dltlerent social tunctlons, wnlcn also experience some changes with the social development.The addition of cultural inheritance and innovation function, makes the institutions of higher learning must assume their obligations in accounting integrity construction.This article, through interpreting the essence and significance of accounting integrity, further expound the functions and integrity construction. responsibilities of the institutions of higher learning in accounting
文摘Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition' s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research.
文摘In the process of transition from the planned economy to the socialist market economy, college students' interest views are uneven. The shown diversified characteristics have carousedthe academic circle's attention about college students' interest views. The academic circle has conducted comprehensive researches on the characteristics and causes, status and the necessity, the basic principles, the main content and the implementation strategies of college students' interest view education. However, since researchingtime is limited, the construction of theoretical system, research and development and effectiveness of college students' interest views education still has a long way to go.