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Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
Management Operational accounting Operational control
2016/1/27
The article considers the operational management system of machine-building enterprises in Ukraine under the conditions of interpenetration of accounting and control functions and their deep integrati...
Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
Corporate income tax International Financial Reporting Standards Tax base Taxable income
2016/1/27
This paper is concerned with certain legal consequences of the determination of corporate income tax base. The introductory part analyses the term tax, discusses the constitutional dimensions of taxat...
Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company – an Empirical Study
Balanced scorecard Employee motivation Incentives
2016/1/27
The aim of this paper is to review if the implemented balanced scorecard is an efficient way to motivate people and increase their work effort. The empirical research had been conducted in one of the ...
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
Fair value Financial placement Historical cost Insurance Technical reserves
2016/1/27
Measurement represents one of the most important methodological elements of accounting because it affects the overall informative ability of financial statements. The chosen method of valuation affect...
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
Deferred tax IAS 12 IFRS implementation
2016/1/26
This article investigates the impact of IAS 12 on deferred taxes regulation in the Czech Republic, where local accounting regulations includes accounting standards only by names, but not as an output ...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border mergers Czech Republic Decisive Day Merger Project
2016/1/26
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Historical Costs versus Fair Value Measurement in Financial Accounting
Accounting Fair value Measurement
2016/1/26
There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Report...
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
Ex-ante income Ex-post income J. R. Hicks Subjective goodwill Subjective profit Subjective value
2016/1/26
The paper analyses the possibility of using the economic concept of income introduced by J. R. Hicks for accounting purposes. Despite some disadvantages hindering from its broader practical utilizatio...
国家审计与国家治理现代化的关系:历史考察及其启示
国家审计 国家治理 现代化
2016/11/25
国内外国家审计的发展历史表明,国家审计与国家治理(传统专制社会则是统治)之间存在着双向互动关系。一方面,国家审计是国家治理的重要手段和重要组成部分,在国家治理体系中居于重要地位,对于实现国家治理目标具有重要意义,没有有效的国家审计,不可能有真正有效的国家治理;另一方面,国家审计的作用能否得到充分发挥,很大程度上取决于国家治理水平。没有有效的国家治理,没有良好的治理制度,国家审计工作就可能受到阻碍,...
舞弊风险高估倾向对审计资源配置的影响
舞弊审计 风险评估 风险期望模型 审计资源配置
2015/8/25
本文通过问卷调查数据进行描述性统计发现，审计人员在运用风险期望模型进行舞弊风险评估时，其行为模式与展望理论相符；但被审计单位在实际舞弊决策中的行为模式却不符合展望理论，这种差异导致审计人员对舞弊风险存在总体高估的倾向。同时，在面对具有不同影响水平的舞弊风险时，审计人员对风险几率的高估程度不同，进一步高估了影响较低的舞弊风险期望值，并将过多审计资源投入实际风险较低的项目中。
本文运用2009 ~ 2010年我国深市主板A股上市公司的数据实证研究公司审计委员会、总经理权力与内部控制质量之间的关系。研究结果表明，总经理权力的滥用削弱了审计委员对内部控制质量的正向作用，形式上有效的审计委员会未必能起到实质上有效的监控作用。
企业碳审计的实施，需以碳足迹评价为基础，通过碳足迹评价得出企业碳排放量，在此基础上开展审计工作。国际范围内碳足迹评价标准可借鉴ISO14064和GHG Protocol，结合两者，以生命周期法为基础，本文选取以电脑机箱作为主打产品的A制造企业进行了碳审计的案例研究。
本文对2009 ~ 2013年上市公司年报审计的报告意见类型进行了描述性统计分析，由此得出的结论是：
标准无保留审计报告意见与非标准审计报告意见的趋势呈现鲜明对比，前者呈上升趋势，后者则呈下降趋势，但前
者中带强调事项段的无保留意见所占的比重很大，而保留意见所占比重却相对减小。本文同时对沪深两市主板与
中小板上市公司、ST类公司的审计报告意见分布情况以及非标准审计报告意见出具的原因进行了剖析...
中国国家审计研究：历史与逻辑勾画
国家审计 国家治理 理论体系
2015/7/24
本文梳理了国内学者关于国家审计的研究成果，以期为国家审计理论研究提供一个清晰脉络，为指导国家审计实务工作提供依据。国内学者的研究成果主要包括国家审计历史、国家审计本质、国家审计职能、国家审计质量、国家审计体制、国家审计风险和国家审计理论体系等七大理论问题。