This study investigates the impact of business strategy, digitalization, and their interaction on audit effort in the digital transformation era. Our findings reveal that Chinese prospector-type companies require higher levels of audit effort compared to defender-type companies. Furthermore, companies with greater digitalization tend to demand more audit effort due to the increased business risks associated with the adoption of advanced digital technologies. Contingency Theory predicts that a fit between prospector strategies and digitalization leads to more successful transformation outcomes and reduced business risks. Consistent with this theory, we find that the impact of digitalization on audit effort is reduced (increased) for prospector-type (defender-type) companies due to the strategic fit (misfit). This result highlights how the fit/misfit between a company’s strategy and its transformative initiatives can lead to varying levels of business risk, ultimately impacting the audit effort.

在科技强审的时代背景下,信息化是否为国家审计赋能进而促进了国家治理?本文基于环境治理视角,选取2009-2018年我国省级审计机关的面板数据,利用文本分析法构建国家审计信息化指数,实证检验了国家审计信息化对审计功能发挥以及地区环境治理的影响.研究发现,国家审计信息化促进了审计功能发挥;国家审计信息化能够显著提升地区环境治理水平,审计功能在其中发挥了部分中介作用.进一步分析表明,在环境关注度高、地方政府竞争激烈、市场化程度低的地区,国家审计信息化对地区环境治理水平的提升效应更为明显.本文为审计信息化的赋能效应及其治理后果提供了经验证据,丰富了国家审计信息化经济后果的文献,并为信息技术环境下环境治理影响因素的研究提供了新的证据.

本文基于2008-2018年中国省级面板数据,利用Python文本分析法构建国家审计信息化指数,实证检验国家审计信息化对金融风险治理的影响.研究发现,国家审计信息化提升了金融风险治理效果,且空间溢出效应显著;机制分析表明,国家审计信息化通过提升审计质量赋能金融风险治理.进一步分析表明,国家审计信息化对金融风险治理的这一赋能效应主要体现在区域金融化程度较高和区域信息化程度较低的地区.

Natural resource assets audit of outgoing leading cadres is an ecological governance method with a unique personification imprint. In this paper, natural resource assets audit of outgoing leading cadres carried out from 2015 to 2017 is taken as an exogenous shock event. Combined with the environmental governance data of heavily polluting enterprises, the impact of natural resource assets audit on the environmental governance behavior of heavily polluting enterprises is examined from the perspective of management motivation by using the difference-in-difference model. The results show that natural resource assets audit of outgoing leading cadres has a positive environmental governance effect, which is specifically manifested in the increase of the companies total investment in environmental protection promoted by the natural resource assets audit, and this environmental governance effect is continuous. Further test finds that natural resource assets audit of outgoing leading cadres influences the choice of enterprise environmental governance behavior by influencing the management motivation. Under the influence of the audit pilot policy, enterprise assets on environmental protection investment have been promoted by management based on the long-term transformation motivation.The impact of natural resource assets audit on corporate environmental governance behavior is more pronounced in areas with high government intervention intensity and in companies with low internal control quality and high financing constraints. Additionally, the environmental governance behavior of both state-owned enterprises and non-state-owned enterprises has been significantly affected by the audit pilot policy, but the impact of the pilot policy on state-owned enterprises may be more sustainable.

国有企业日常生产经营需要财务资本要素、人力资本要素和社会资本要素的投入与支持,企业内部也建立了多元监督体系来维护不同要素提供者的产权权利和利益.文章基于产权和资本视角,在佐证国有企业内部多元监督体系设置合理性的基础上,论述其在独立性、专业性和制衡性上的不足,并提出各监督主体的改进方向,以期丰富国有企业治理理论与监督理论.

Integrated reporting (IR), as a novel corporate reporting approach, focuses on how six forms of capital promote corporate value. This paper explores whether this kind of multiple capitals disclosure (MCD) framework has an impact on the capital market. Using a sample of Chinese A-share firms from 2012 to 2016, we examine the relationship between MCD quality and firm value. The results indicate that a higher MCD quality leads to a greater firm value. Our results are robust to a variety of sensitivity tests. Further evidence suggests that MCD quality could increase profitability by affecting the decision-making of non-financial stakeholders and enhance the value relevance of financial information by affecting the decision-making of investors. The paper helps understand how the IR approach affects the perception of investors on the value of a firm. The findings of the paper are of interest to academics, corporate management, investors, and governmental officials.

The purpose of this study is to compare audit effectiveness and audit efficiency between companies that have integrated auditing of internal control over financial reporting (ICFR) and financial statements and companies that have separate auditing. We analyse a sample of Chinese public companies that disclosed their ICFR audit reports from 2011 to 2015. Using the full sample, sub-samples, and a propensity score matching (PSM) sample, we consistently find that companies having integrated auditing exhibit higher financial reporting quality measured by excess non-operating income. The findings regarding audit efficiency are mixed, with limited evidence indicating that an integrated auditor is potentially able to complete two audits without further delay. Overall, our results seem to suggest that integrated auditing is superior to separate auditing in that it enhances audit effectiveness and might improve audit efficiency. Such superiority might be due to knowledge spillover when two related audit services are jointly provided.

传统审计模式束缚了审计供给,与经济社会日益增长的多元化审计需求不适应,审计供给侧改革势在必行.数字技术为审计供给侧改革注入了强大的驱动力,促使传统审计模式向数据基础审计模式转型升级.但是,这面临着审计数据标准体系建设任务重、审计人员数字技术不能完全胜任数据基础审计模式的要求、审计组织变革等诸方面的挑战,因此必须推动审计数据标准体系建设、构建适应数据基础审计模式的审计人才培养体系、提升审计组织方式的科学性与适配性和完善数据基础审计应用的伦理规范.

基于上市公司的经验数据,以2014年领导干部自然资源资产离任审计首批试点为准自然实验,考察审计试点是否影响资源型、重污染型上市公司的报告盈余,并关注审计试点对企业应计和真实盈余管理的影响是否存在差异.研究发现,自然资源资产离任审计降低了企业应计和真实盈余管理程度,并且这种影响主要集中在非国有企业和制度环境较好的地区.研究结果为领导干部自然资源资产离任审计的治理效应提供了直接的经验证据,也丰富了宏观政策对企业盈余管理影响的文献.

创新审计技术方法是"科技强审"的迫切要求,机器人认知自动化(R&CA)是结合软件机器人和认知能力的自动化解决方案,能够在相当程度上满足灵活、智能的自动化需求.R&CA技术的功能、对象以及理念与审计活动的不同维度存在内在耦合性,可以据此构建"人机协同"的R&CA技术审计模型.R&CA技术在审计中的应用主要涉及原有审计业务流程诊断与优化、独立审计任务自动化处理、基于R&CA技术的审计业务流程再造等实施步骤.该技术的应用有利于提升审计效率、审计质量并优化审计资源配置,但仍需关注其面临的现实困境和潜在风险.

保持独立审计监管机构的有效运作是审计行业健康发展的基础.本文探讨了独立审计监管机构有效运作的基本法则,总结出"胜任力、权威、责任、激励"四个保障有效性的维度,构建了独立审计监管机构有效运作的四维模型,并基于这一模型对香港财务汇报局的改革进行了案例分析.

信息技术的应用及企业数字化转型推动了审计模式向数据式审计的演变.文章基于已有文献,对数据式审计的含义和发展阶段进行了梳理,对数据式审计模式下审计流程和程序的改变、关键实施要素等进行了总结,并展望了未来的研究方向.

Conservation planning often involves multiple species occupying large areas including habitat sites with varying characteristics. For a given amount of financial resources, designing a spatially coherent nature reserve system that provides the best possible protection to targeted species is an important ecological and economic problem. In this paper, we address this problem using optimization methods. Incorporating spatial criteria in an optimization framework considering spatial habitat needs of multiple species poses serious challenges because of modeling and computational complexities. We present a novel linear integer programming model to address this issue considering spatial contiguity and compactness of the reserved area. The model uses the concept of path in graph theory to ensure contiguity and minimizes the sum of distances between selected sites and a central site in individual reserves to promote compactness. We test the computational efficiency of the model using randomly generated data sets. The results show that the model can be solved quite efficiently in most cases. We also present an empirical application of the model to simultaneous protection of two cohabiting species, Gopher Tortoise and Gopher Frogs, in a military installation in Georgia, USA.

方兴未艾的区块链技术给审计行业带来了新的机遇和挑战,传统审计模式的重构势在必行.区块链技术的特征与审计关系、审计行为的要求存在内在耦合性:区块链去中心化、数据透明性的特征能够促进审计关系的规范化;区块链不可篡改性、交易可追溯性以及可编程性等特征能够提高审计行为的有效性,据此可以构建基于双链架构的混合审计模式,即审计方以审计客体区块链和审计主体区块链的双链架构为基础,通过链上智能审计程序和链下人工审计程序的协调配合,对被审计方经济业务事项进行透明化、自动化、实时化审计的一种审计组织方式.基于双链架构的混合审计模式能够在一定程度上提升审计效率和审计质量,并在一定程度上弥合审计期望差距,但仍需关注其面临的现实困难和潜在风险.

监管风险在不同阶段呈现出不同的特征,银行监管模式需要适应监管风险的演变.次贷危机后,监管机构日益重视银行系统性风险及银行不当行为风险,并强调微观审慎监管、宏观审慎监管、行为监管相结合.但现行监管模式偏重于关注"物化"的指标和制度,而忽略了更为重要的"人"的因素,导致对人及其行为的风险重视不足.行为导向银行监管模式透过银行相关责任人的行为进一步考察行为的动机、过程、后果,探寻对监管风险的有效应对,可以对现行银行监管模式进行补充、拓展.

结合当前自然资源资产负债表的实践探索,基于PSR模型,尝试构建领导干部资源环境离任审计评价体系.这一体系能够对领导干部履职情况进行较为全面的评价,并通过最终评价结果与各指标之间的动因分析,揭示各指标之间的相互联系.利用该体系,采用主成分分析法,对31个省区市2004年、2008年和2012年各年的资源环境情况进行了实证考察,对各省区市领导干部资源环境责任的履行情况做出了定量评价.

编制政府综合财务报告是以美国、澳大利亚为代表的西方各国政府会计改革的重要举措之一,为保证财务报告的真实、合规,各国又相继开展了审计工作,美国、澳大利亚的政府综合财务报告审计实践对其他国家有很好的借鉴意义.文章采用比较研究方法,对美、澳两国政府综合财务报告审计对象、审计主体、审计准则和审计依据、审计方法及内容、审计报告及其意见类型、审计结果运用等进行了系统的分析,比较得出两国审计工作的异同,在此基础上进一步探讨两国实践对我国构建政府综合财务报告审计体系的借鉴意义,并对我国政府综合财务报告审计体系的构建提出政策建议.

Spatially-explicit optimal reserve design models select best sites from a set of candidate sites to assemble nature reserves to protect species (or habitats) and these reserves display certain spatial attributes which are desirable for species. These models are formulated with linear 0–1 programming and solved using standard optimisation software, but they were run on different platforms, resulting in discrepant or even conflicting messages with regard to their computational efficiency. A fair and accurate comparison of the convenience of these models would be important for conservation planners who use these models. In this article, we considered eight models presented in literature and tested their computational efficiency using randomly generated data sets containing up to 2000 sites. We focused on reserve contiguity and compactness which are considered crucial to species persistence. Our results showed that two of these models, namely Williams (2002) and Önal et al. (2016), stand out as the most efficient models. We also found that the relative efficiency of these models depends on the scope of analysis. Specifically, the Williams (2002) model solves more of the test problems when contiguity is the only spatial attribute and a large subset of the candidate sites needs to be selected. When compactness is considered also, the Önal et al. (2016) model generally performs better. Large scale models are found to be difficult to solve in a reasonable period of time. We discussed factors that may affect those models’ computational efficiency, including model size, share of selected sites, model structure and input data. These results provide useful insight and guidance to conservation practitioners and researchers who focus on spatial aspects and work with large-scale data sets.

本文以新三板市场中属于重污染行业的医药制造业企业为研究对象,手工收集各公司2014和2015年年度报告以及公开转让说明书,运用“内容分析法”,对新三板挂牌上市公司的环境信息披露数量、内容和质量等进行了全面系统地分析,并与主板上市公司环境信息披露现状进行了对比,研究发现:新三板医药制造业公司的环境信息披露数量和质量都在逐年上升,但是仍然存在诸多问题;新三板企业年报中披露的环境信息无论从数量还是质量的角度看都明显低于企业挂牌时发布的公开转让说明书;相较于主板同行业信息披露水平,新三板公司的环境信息披露程度仍然偏低.

目前环保资金配置模型的缺少成为绩效评价拓展至配置环节的瓶颈.借鉴最优化理论构建了一个线性规划模型,实现环保资金在“污染防治类”与“监管能力建设类”项目间(包括各类别具体项目间)最优配置,配置结果作为绩效评价的基准.模型的目标函数是项目实现目标的可能性最大化,约束条件包括两类项目实现目标的可能性以及资金比例和总额限制.实例应用显示,模型配置结果与实际配置结果很接近,实际配置仍有改进的余地.模型提供了一个科学清晰的框架,为审计部门进行配置绩效评价提供了量化的基准参考,同时为环保部门进行环保资金配置提供了科学依据.