Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors toward...Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.展开更多
There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and ...There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and disadvantage of it in western nations in order to offer references for the development of internal auditing in our nation.展开更多
Using propensity score matching （PSM） and the difference-in- difference （DID） approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors＇ reports on internal cont...Using propensity score matching （PSM） and the difference-in- difference （DID） approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors＇ reports on internal control and the economic consequences. Using a sample of non-financial firms listed on the main boards of the Shanghai Stock Exchange and the Shenzhen Stock Exchange between 2006 and 2010, we find that firms are more likely to voluntarily disclose their auditors＇ reports on internal control if they have higher state ownership, lower managerial ownership, sanction records, audit committees, non-Big Four auditors as their auditors of annual financial reports, unqualified auditors＇ opinions on financial reports, less board independence, after controlling for firm size, liabilities, performance, and history. Moreover, as compared to a control group that exhibits similar characteristics, firms that voluntarily disclose auditors＇ reports on internal control are associated with positive earnings quality and negative cost of equity capital.展开更多
We examine what determines a firm＇s decision to disclose a self-assessment report on its internal control （IC） system and to further attain an auditor＇s attestation on the report, using a sample of firms from the ...We examine what determines a firm＇s decision to disclose a self-assessment report on its internal control （IC） system and to further attain an auditor＇s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006-2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an auditor＇s attestation is positively related to future equity refinancing, mutuM-fund shareholding, and whether the firm is controlled by the government, especially the central government. Our study also takes the identification problem into consideration, as our sample includes firms with IC weaknesses/deficiencies. Our study not only makes an incremental contribution to the literature, but also has practical implications, especially for regulators and investors in China.展开更多
目的探讨多模态影像融合(multimodal image fusion,MMIF)辅助以案例为基础的教学法(case based learning,CBL)对心血管内科住院医师规范化培训(简称住培)效果的影响。方法选择2021年10月—2022年10月在南京医科大学第一附属医院心血管...目的探讨多模态影像融合(multimodal image fusion,MMIF)辅助以案例为基础的教学法(case based learning,CBL)对心血管内科住院医师规范化培训(简称住培)效果的影响。方法选择2021年10月—2022年10月在南京医科大学第一附属医院心血管内科轮转的住院医师为研究对象,共60名。根据不同轮转时间将2021年10月—2022年3月进行轮转医师设为对照组,共27名;将2022年4月—2022年10月进行轮转的医师设为观察组,共33名。对照组予以常规教学模式,观察组行MMIF辅助CBL教学法,2组教学均持续2个月。于教学前后,评估2组的理论知识、实践能力、自主学习能力和临床思维能力;评估2组医师的教学满意度。结果观察组满意度高于对照组(96.67%vs.77.78%),差异有统计学意义(P<0.05)。带教后,2组理论知识、实践能力评分、自主学习能力和临床思维能力评分均升高,且观察组高于对照组,差异有统计学意义(P<0.05)。结论MMIF辅助CBL教学法在心血管内科住培中的效果较好,可提高学员的理论成绩、实践能力和自主学习能力,培养其临床思维能力。展开更多
文摘Internal auditors hold a unique position in their organizations to prevent, deter, and detect corporate wrongdoings. However, the role of this profession in investigating their ethical decision-making behaviors towards internal whistle-blowing intentions has been very often neglected. Furthermore, although extensive researches have been undertaken on the issue of whistle blowing globally, empirical studies on this area are still scarce in Malaysia. This paper examines internal whistle-blowing intentions among internal auditors in Malaysia by utilizing three independent vignettes. A mail survey was conducted to investigate demographic and individual factors that could influence internal auditors＇ ethical decision-making processes. The likelihood for internal whistle-blowing intentions was significant among internal auditors＇ ethical judgments for all the three vignettes. Demographic factors （gender, age, and tenure） and other individual factors （locus of control and organizational commitment） failed to explain the likelihood of internal auditors＇ internal whistle-blowing intentions. Findings should aid researchers in their understandings of the determinants of individuals＇ internal whistle-blowing behaviors.
文摘There is an ever growing tendency of outsourcing of internal auditing since the appearing of it in 1970s.The paper introduces the status quo and form of outsourcing of internal auditing and analyzes the advantage and disadvantage of it in western nations in order to offer references for the development of internal auditing in our nation.
基金Acknowledgements The author gratefully acknowledges the financial supports from the National Natural Science Foundation of China （No. 70940025） and the Humanities and Social Science Research Project of Ministry of Education of China （No. 11YJC630270）.
文摘Using propensity score matching （PSM） and the difference-in- difference （DID） approach, this paper explores the characteristics of listed Chinese firms that voluntarily disclose auditors＇ reports on internal control and the economic consequences. Using a sample of non-financial firms listed on the main boards of the Shanghai Stock Exchange and the Shenzhen Stock Exchange between 2006 and 2010, we find that firms are more likely to voluntarily disclose their auditors＇ reports on internal control if they have higher state ownership, lower managerial ownership, sanction records, audit committees, non-Big Four auditors as their auditors of annual financial reports, unqualified auditors＇ opinions on financial reports, less board independence, after controlling for firm size, liabilities, performance, and history. Moreover, as compared to a control group that exhibits similar characteristics, firms that voluntarily disclose auditors＇ reports on internal control are associated with positive earnings quality and negative cost of equity capital.
基金We would like to thank Steven Wang, Clive Lennox, Charles Chen, Yaw Mensah, Linda Myers, Yue Heng and workshop participants at Beijing University, Nanjing University, Fudan University, University of International Business and Economics, California State University at Northridge, the Chinese Accounting Professors Association of North American annual conference, and the AAA annual meeting for helpful comments. We acknowledges the financial support of the National Natural Science Foundation of China （No. 71172035, 71272074 and 71572046）.
文摘We examine what determines a firm＇s decision to disclose a self-assessment report on its internal control （IC） system and to further attain an auditor＇s attestation on the report, using a sample of firms from the Shanghai Stock Exchange during the period 2006-2010. We hypothesize and find supporting evidence that the likelihood of having voluntary disclosure of IC self-assessment with an auditor＇s attestation is positively related to future equity refinancing, mutuM-fund shareholding, and whether the firm is controlled by the government, especially the central government. Our study also takes the identification problem into consideration, as our sample includes firms with IC weaknesses/deficiencies. Our study not only makes an incremental contribution to the literature, but also has practical implications, especially for regulators and investors in China.
文摘目的探讨多模态影像融合(multimodal image fusion,MMIF)辅助以案例为基础的教学法(case based learning,CBL)对心血管内科住院医师规范化培训(简称住培)效果的影响。方法选择2021年10月—2022年10月在南京医科大学第一附属医院心血管内科轮转的住院医师为研究对象,共60名。根据不同轮转时间将2021年10月—2022年3月进行轮转医师设为对照组,共27名;将2022年4月—2022年10月进行轮转的医师设为观察组,共33名。对照组予以常规教学模式,观察组行MMIF辅助CBL教学法,2组教学均持续2个月。于教学前后,评估2组的理论知识、实践能力、自主学习能力和临床思维能力;评估2组医师的教学满意度。结果观察组满意度高于对照组(96.67%vs.77.78%),差异有统计学意义(P<0.05)。带教后,2组理论知识、实践能力评分、自主学习能力和临床思维能力评分均升高,且观察组高于对照组,差异有统计学意义(P<0.05)。结论MMIF辅助CBL教学法在心血管内科住培中的效果较好,可提高学员的理论成绩、实践能力和自主学习能力,培养其临床思维能力。
