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Controller changes and auditor changes

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China Journal of Accounting Research 2012年第1期5卷 45-58页

作者： Guoqian Tu School of Economics and Business Administration Chongqing University

Using listed companies in China's A-share market from 1997 to 2009,this paper investigates the relationship between controller changes(including changes in controlling shareholders,directors and CEOs) and auditor changes.The empirical evidence indicates that controller changes are positively related to auditor changes and that auditor changes are more likely if there are extensive controller changes.For companies in which both the controlling shareholder and the auditor change,if the successor controlling shareholder is controlled by an other-province government,the auditor is more likely to be replaced and the successor auditor is more likely to be a smaller auditor from the same province as the new controlling shareholder.

关键词： Controller changes auditor changes auditor choice

The Impact of auditor Quality on Audit Quality--Evidence from China Based on Data from 2014-2016

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Journal of Finance Research 2018年第3期2卷 100-107页

作者： Yuwei Chen Cunbin Fan Department of Accounting and Financial Management NanjingJiangsu210023China

This paper studies the impact of auditors'own quality on audit quality.Through the test of relevant models,it is necessary to find out whether the conclusions of predecessors have practical significance in improving the quality of auditing as time goes by and other relevant influencing factors of the market.The paper collects relevant data from multiple dimensions such as the age level of the auditors,the accumulation of audit experience,and the level of education by collecting the relevant data of the 2016 A-share listed companies and the top 100 CPA firms in 2014-2016.An empirical test was conducted.According to the results of the empirical test,the discussion and research will be carried out,and further opinions and suggestions on how to improve the quality of the auditor should be put forward.The innovation of the research is that the level of earnings management is used as a measure of audit quality,and non-recurring gains and losses are used as explanatory variables.On the basis of previous studies,time and environmental institutional variables were further introduced for further verification.

关键词： Audit quality auditor quality Accounting firm

Are state ownership and auditors' locality determinants of asset write-downs? Evidence from China

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China Journal of Accounting Research 2018年第4期11卷 385-405页

作者： Pauline W.Y.Wong Department of Accountancy Hang Seng Management College

After issuing the 1998 Accounting Standards, Chinese regulators implemented additional regulations in 2001 governing write-downs of impaired assets and required assessment of recoverable amounts for four additional asset categories. As the recoverable value cannot be obtained objectively, management can discretionally assess the magnitude of write-downs to affect bottom-line profit. This study used 7258 firm-year observations in China from 1998 to2005 to examine whether the percentage of asset write-downs by statecontrolled firms differs from non-state-controlled firms, conditional upon more conservative financial reporting rules, and investigate whether local auditors support managerial decisions on asset write-downs. The empirical findings support the tendency of state-controlled ownerships to have lower asset write-downs. Local auditors also support managerial decisions on asset write-downs, especially when the companies are controlled by local governments.

关键词： Earnings management Impairments State ownership auditor locality Political influence

Voluntary CSR disclosure, institutional environment,and independent audit demand

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China Journal of Accounting Research 2019年第4期12卷 357-377页

作者： Peipei Zheng Chunyan Ren School of Accounting/Institute of Capital Market and Audit Governance Studies for the Great Bay Area(Guangdong Hong KongMacao)Guangdong University of Finance and EconomicsChina School of Management Xiamen UniversityChina

Using a sample of A-share listed companies on the Shanghai and Shenzhen Stock Exchanges,this study examines the impact of voluntary corporate social responsibility(CSR)disclosure on independent audit demand in different institutional environments.The sample covers the 2008–2016 period and excludes firms that are required to disclose CSR information.The findings show that compared with companies that choose to not disclose such information,companies that voluntarily disclose CSR information prefer to employ‘‘small"accounting firms for auditing services,although the auditing fees are much higher.However,as the institutional environment improves,this preference is weakened.Further analyses show that this preference is stronger in enterprises where CSR disclosure is driven by strong political motivations and managerial self-interest motivations.Legitimate motivations and economic motivations do not significantly impact the preference for‘‘small"audit firms.Furthermore,this preference is more obvious in enterprises with poor operational performance and low information disclosure quality,and it increases as CSR disclosure level decreases.The study enriches our understanding of the economic consequences of voluntary CSR disclosure and the factors that influence independent audit demand.The results also have implications for the construction and regulation of China’s system for supervising CSR information disclosure in the transitional phase.

关键词： Voluntary disclosure of corporate social responsibility information auditor selection Auditing fees Institutional environment

会唱歌的工艺品——世霸Cremona auditor音箱

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电器评介 2004年第2期 70-73页

作者：程平

意大利情结。笔者有不少外国朋友，其中大部分都来自欧洲，在与他们的交往中我发现一个有趣的现象，这些朋友无论来自音响大国英国，还是来自Hi—end重镇丹麦，对发烧音响的了解都可谓乏善可陈。不过意外的是，来自意大利的两位朋友却... 详细信息

意大利情结。笔者有不少外国朋友，其中大部分都来自欧洲，在与他们的交往中我发现一个有趣的现象，这些朋友无论来自音响大国英国，还是来自Hi—end重镇丹麦，对发烧音响的了解都可谓乏善可陈。不过意外的是，来自意大利的两位朋友却对本国的几个音响品牌颇为了解，Sonus Faber(世霸)、Chario(卓丽)和胆机贵族Uision均如数家珍，还顺带纠正了我对Chario的发音(应念作“夏里欧”)，这让我颇为惊讶：是不是意大利人比其它西方国家要更发烧一些呢?

关键词：世霸品牌 Cremona auditor 音箱意大利音质外形设计

Is the quality of female auditors really better? Evidence based on the Chinese A-share market

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China Journal of Accounting Research 2018年第4期11卷 325-350页

作者： Shixin Yang Yunguo Liu Qiongdan Mai Sun Yat-sen Business School Sun Yat-sen University School of Business Administration Guangxi University of Finance and Economics Center for Accounting Finanace and Institutions Sun Yat-sen University School of International Education Guangxi University of Finance and Economics

Unlike previous studies in which a single index was used to measure audit quality, this study establishes a new comprehensive index to measure audit quality via Discretionary Accrual, as estimated by Jones' basic model(1991) and Audit Opinions. The former is used to measure the quality of financial statements, and the latter is used to measure the auditors' independence in the mainstream international literature. We examine whether and how an auditor's gender affects the quality of his or her audits under the framework of empathy theory and gender role socialization theory. Using a large sample of 9861 auditor-firm-year observations from Chinese A-share–listed companies from 2011 to 2015, we find that the audit quality of signed auditors shows significant gender differences: these significant gender differences differ from the findings of previous studies that female auditors could provide a higherquality audit than male auditors; that is, in our study the audit quality of the male auditors exceeds that of the female auditors. After distinguishing the positive and negative directions of the Discretionary Accrual, we find no significant gender differences in audit quality between male and female auditors when the earnings had been adjusted upward by the client; that is, female and male auditors had the same audit risk perception. However, when the client adjusted earnings downward, which indicates a lower audit risk for theauditor, the audit quality of female auditors was significantly lower than that of the male auditors. After controlling for the age and position of the auditors,we also find that the gender differences in the auditors' audit quality decreased significantly or even disappeared when the auditor's age exceeded 45 years and/or their position was manager or above. These results are consistent with the empathy theory and gender role socialization theory.

关键词： auditor characteristics Sex difference Gender difference Audit quality Personal characteristics

她让我重拾对小喇叭的信心——世霸Cremona auditor试听感想

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现代音响技术 2003年第6期 34-37页

作者：赵聪

Power auditor数据库审计系统在宁夏电力的应用

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电力信息与通信技术 2016年第5期14卷 142-146页

作者：张吉生国网宁夏电力公司信息通信公司宁夏银川750001

随着信息化建设的快速发展,数据库作为信息系统的核心和基础发挥着越来越重要的作用,数据库安全对信息系统的影响越来越大,数据的防篡改及防盗窃问题越来越引起人们的关注。文章根据电力信息化系统数据库审计的特点及实现方式,深入研究... 详细信息

随着信息化建设的快速发展,数据库作为信息系统的核心和基础发挥着越来越重要的作用,数据库安全对信息系统的影响越来越大,数据的防篡改及防盗窃问题越来越引起人们的关注。文章根据电力信息化系统数据库审计的特点及实现方式,深入研究基于Power auditor技术的数据库审计系统,介绍了Power auditor数据库审计技术在宁夏电力信息系统中的应用,通过应用表明该技术能够有效地与电力信息化系统紧密融合,确保各业务系统数据库的安全可靠;最后,总结了宁夏电力信息系统数据库审计的运维特点。

关键词：数据库审计系统 Power auditor 信息化

Sonus Faber Cremona auditor M书架扬声器

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高保真音响 2008年第10期 111-112页

“……用了Sonus Faber Crernona auditor M两个星期，重新听过无数的软件后，可以肯定它是世界一流的书架式扬声器……”

关键词： auditor Sonus Cremona 书架扬声器书架式扬声器