盈余管理与审计意见关系的实证研究

在目前的市场环境中,许多上市公司存在大量的盈余管理行为,不排除盈余管理存在有益的一面,但多数上市公司进行盈余管理是出于粉饰报表、虚增利润,实现企业价值最大化的目的.盈余管理通常是企业管理者精心策划的行为,具有隐蔽性,而企业盈余管理的结果可能会严重影响信息使用者的决策,甚至有可能会影响市场秩序.我们选取了40家上市公司的财务报告,经过数据整理,对上市公司盈余管理与审计意见的关系进行实证研究,分析盈余管理的动机、手段以及盈余管理对审计意见的影响,并为注册会计师进行盈余管理审计提出相应的建议.     

浅析审计失败导致的风险及其控制措施

审计失败尤其是上市公司审计失败会引发严重的社会经济后果,会对审计报告使用者的决策行为产生直接的影响,并在总体上制约市场运行效率和社会资源的配置效果,甚至还会殃及会计行业的生存和健康发展.因此,对引起审计失败的风险进行积极的管理和控制,可以有效防范审计失败事件的发生.阐述了审计失败导致的风险类型,最后探讨了审计失败风险控制的有效措施.     

如何认定上市公司财务报告粉饰行为

随着我国经济的进步,国内上市公司的数量也逐渐增多,对上市公司财务报告的粉饰行为也成为证券市场各方面日益关注的问题.故对上市公司财务报告粉饰行为的认定也迫在眉睫,本文主要就粉饰上市公司财务报告法律责任的认定及认定机构进行了详细地探讨,从上市公司及其管理当局和会计师事务所及注册会计师这两个方面进行研究.     

资产减值准备审计

文章针对我国上市公司利用资产减值准备粉饰财务状况和经营成果的情况,提出了资产减值准备的审计目标,以及注册会计师在实施资产减值准备审计时,通常采用的具体程序.     

上市公司财务报告粉饰研究综述

财务报告是反映企业财务状况和经营成果的书面文件,对企业尤其是上市公司起到至关重要的作用,同时也是投资者和决策者的重要参考,而粉饰财务报告作为一部分上市公司基于各种原因的故意行为,会对资本市场造成一定的危害。本文对现有学者关于上市公司财务报告粉饰行为的动机、手段、甄别、影响等的研究进行分析,并对现有文献的研究进行归纳和评述,希望对深入研究上市公司财报粉饰有一定的帮助。     

合约安排、经济后果与审计意见购买

会计规则制定权的合约安排将监督管理当局是否遵守会计准则以及滥用剩余会计规则制定权的权利交给了审计师,而审计意见作为其监督上市公司管理当局对会计准则的遵循和对剩余会计规则制定权的适当行使的结果,具有间接的经济后果性质.监督权和经济后果共同促使了上市公司管理当局审计意见购买行为的发生,而要有效治理审计意见购买行为就需要切断审计师与上市公司管理当局之间的利益联系.     

企业财务报表粉饰问题的对策研究

近年来,企业管理层出于各种目的,利用种种手段对财务报表进行粉饰,掩盖企业真实的财务状况、经营成果及现金流量,不仅给国家造成了巨大损失,而且信息使用者也难以根据报表作出正确选择,造成了市场信用的巨大混乱。本文分析了企业粉饰财务报表的动因、常用手段和识别方法,并提出了相应的防范对策。     

关于会计软舞弊现象与审计判断的博弈关系研究

随着两权分离和受托责任的产生,企业的管理当局为了不同的财务需求,舞弊现象层出不穷.而会计软舞弊作为一种较为隐蔽的舞弊形式,主要是通过影响会计中的主观因素来最终影响会计信息,导致会计信息的失真,影响会计信息使用者的决策、优化资源配置及资本市场的有效运行.审计是一种外部的监督机制,主要的目的是克服所有者和管理者之间的信息不对称,从而来提高会计信息的可信度,保障各方利益为主要目标.用注册会计师来进行判断,其实是立足于第三方的"二次判断",同样也是具有一定的主观基础,且会计软舞弊操作本身就很难具有刚性的正误判断标准,所以会计软舞弊现象通过审计判断难以被识别出来.因此,试图进行会计软舞弊的企业和注册会计师的审计判断之间也就形成了博弈关系.     

论我国上市公司的盈余管理及治理对策

盈余管理是指企业管理当局在不违背现有法律法规、不违背会计准则和会计制度的前提下,通过对会计政策的选择等职业判断或“构造”规划交易事项等经营手段向企业外部一切会计信息使用者传递非真实的会计信息,以实现企业经营者自身利益最大化,以及影响其他以会计数字为依据的有关契约的履行结果的行为.文章从分析上市公司盈余管理的原因、影响出发,揭示中国上市公司盈余管理的现状和问题,并提出治理盈余管理的策略.     

上市公司会计数据信息质量控制

随着社会的进步,证券业在经济发展过程中作用越来越大。会计所呈现的数据信息,是上市公司了解企业的一个明显标志,所披露出数据信息的好坏直接影响我国整个证券行业的运行状况。会计数据信息能否呈现出准确、完整、公正的会计数据,成为保护投资者利益和促进证券市场顺利发展的必要条件。目前,我国会计数据信息披露的质量控制制度尚未健全,法律体系对其监督也不够完善,财务审计制度还存在一定片面性,信息披露监管力度跟不上社会发展的需要等,导致上市公司的会计数据信息披露存在不及时、失真、不充分等诸多问题。因此,建立和完善我国上市公司会计信息质量控制制度势在必行。     

卡思卡特城堡

It is worthy of noting that, whilst Crookston Castle witnessed the earlier and happier portion of Mary's variegated life,     

不同的吃喝玩乐

一、吃和喝吃苹果 eat an apple, 吃药 take medicine,吃糖 have some sweets,吃饭 have one's meals,吃馆子 dine out,吃惊 be surprised/     

漏洞百出的教育

Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help?     

Western and Eastern culture differences in commercial field

The communication of people partially is the communication of cultures. Culture has a direct effect on international commercial activities in all aspects. Different conceptions about time, space, equality, law and the like, lead people to deal with things in different ways. So to know cultures of the counterpart is to facil-itate our enterprises so as to have a smooth and successful communication in commercial activity.     

只要努力,不要后悔

There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love.     

浅谈移民问题

Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject.     

Sister Carrie, an Adherent of Desires

Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities.     

Improvement of one-cycle controller by use of proportional integral differential controller

1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec…     

风的曲线

Rosco and I wait for the fishermen to return.I sit at a wooden bench near the store at Mt.Baker Resort and watch the clouds change shape. Rosco has my belt around his neck and an eight foot tow chain hooked to a tree. Dogs must be on a leash. Ducks and rabbits are loose.