Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we di...Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.展开更多
In accordance with the characteristics of wavelength shift detection in fiber grating sensor interrogation system,the wavelength interrogation system which uses linear InGaAs as the spectrum receiver is proposed.Orien...In accordance with the characteristics of wavelength shift detection in fiber grating sensor interrogation system,the wavelength interrogation system which uses linear InGaAs as the spectrum receiver is proposed.Orientation of optic spectrum line affects the silt of volume phase grating and size of InGaAs photosensitive unit,thus the calibration method is needed.Based on an analysis of InGaAs imaging model,least square curve fitting method is proposed to detect spectrum wavelength and InGaAs photosensitive unit position.The experimental results show that the methods are effective and the demodulation system precision is improved.展开更多
This paper expounds on the tendency of energy supervision reform with consideration to the general background of energy reform. It proposes the following aspects. First, the focus of energy supervision should shift to...This paper expounds on the tendency of energy supervision reform with consideration to the general background of energy reform. It proposes the following aspects. First, the focus of energy supervision should shift to in-process and post supervision after cancellation or decentralization of energy project approval, Hence, the supervision over construction and completion acceptance is reinforced. Second, with the progression of marketoriented reforms in tire electricity and petroleum sectors, relevant energy authorities should strengthen supervision on key aspects in the electricity and petroleum sectors, particularly by way of specific supervision and problem supervision, in order to keep tire market fair, open and transparent. Third, innovative supervision modes should be adopted to improve supervision performance, so as to realize effective supervision amt finally achieve standardized and normalized energy supervision. These proposals rtTresent both the challenges and tasks that the supervision authorities face but also highlight important chances to realize the energy supervision revolution. Energy enterprises should continuously update thenzselves on the reforms and actions of energy supervision in order to meet the compliance requirements of construction and operation.展开更多
文摘Nowadays, earnings management is a hot issue, but most of the researches focus on the incentives of earnings management and few of them refer to the effect of audit quality on earnings management. In this study, we directly examine the effect of external audit quality on earnings management by using discretionary accruals. We find that the discretionary accruals of non-dual audit companies are significantly greater than those of dual audit companies. We also find that clients of non-First Ten auditors intend to report greater discretionary accruals than those of First Ten auditors.
文摘In accordance with the characteristics of wavelength shift detection in fiber grating sensor interrogation system,the wavelength interrogation system which uses linear InGaAs as the spectrum receiver is proposed.Orientation of optic spectrum line affects the silt of volume phase grating and size of InGaAs photosensitive unit,thus the calibration method is needed.Based on an analysis of InGaAs imaging model,least square curve fitting method is proposed to detect spectrum wavelength and InGaAs photosensitive unit position.The experimental results show that the methods are effective and the demodulation system precision is improved.
文摘This paper expounds on the tendency of energy supervision reform with consideration to the general background of energy reform. It proposes the following aspects. First, the focus of energy supervision should shift to in-process and post supervision after cancellation or decentralization of energy project approval, Hence, the supervision over construction and completion acceptance is reinforced. Second, with the progression of marketoriented reforms in tire electricity and petroleum sectors, relevant energy authorities should strengthen supervision on key aspects in the electricity and petroleum sectors, particularly by way of specific supervision and problem supervision, in order to keep tire market fair, open and transparent. Third, innovative supervision modes should be adopted to improve supervision performance, so as to realize effective supervision amt finally achieve standardized and normalized energy supervision. These proposals rtTresent both the challenges and tasks that the supervision authorities face but also highlight important chances to realize the energy supervision revolution. Energy enterprises should continuously update thenzselves on the reforms and actions of energy supervision in order to meet the compliance requirements of construction and operation.
