Audit for Whom? Time to Review Roles of Independent Auditors in Hong Kong

The Hong Kong government has been reforming its laws regarding accounting practices in recent years, to pre-empt problems similar to that of Enron. It correctly recognizes an opportunity to enhance and distinguish the financial system in Hong Kong and create a competitive advantage for Hong Kong. The sixty-five billion dollar question is: what is the right approach for accounting practice reform? One obvious approach is to model reform after the Sarbanes Oxley Act (SOX). The SOX increases personal liabilities of senior management and introduces extremely cumbersome compliance processes (s 3 (b)(ix) of Minutes of Bills Committee of Financial Reporting Council Bill. (19 July 2005)). While this approach may be the right move for the United States, because rescuing investor confidence is paramount, a similar approach may not be optimal for Hong Kong. Hong Kong relies, to a great degree, on foreign investments and a heavy-handed approach may scare investments away (Charles E. Schumer &; Michael R. Bloomberg To Save New York, Learn from London, Wall Street Journal 1 Nov 2006). This paper, argues that failure of independent auditors was mainly caused by bad incentives. In particular, auditors were hired by and responsible to the management of companies. Thus, there is no surprise that auditors were less diligent in finding problems caused by management. Furthermore, proposing of an alternate to the SOA’s approach. Specifically, a new legal approach should be enforced that allows shareholders to sue auditors when failure to uncover accounting issues causes loss of shareholders’ values.     

从文化哲学的角度认识“全球化文化”

目前,全球化这个广泛使用的概念尚未有普遍认可的定义,比较流行的理解是把全球化看作一种经济现象或一种进化过程。具体来讲,我们一般从以下几个角度来理解全球化。第一,从信息角度,认为全球化是信息与通讯自由传递的全球化。这个层面的界定往往会把全球化归因于科技的进步。第二,从贸易与资本流动即经济角度界定全球化．认为全球化与资本全球流动、资源全球配置、     

Transformative Illegality: How Condoms ‘Became Legal’ in Ireland, 1991–1993

This paper examines Irish campaigns for condom access in the early 1990s. Against the backdrop of the AIDS crisis, activists campaigned against a law which would not allow condoms to be sold from ordinary commercial spaces or vending machines, and restricted sale to young people. Advancing a conception of ‘transformative illegality’, we show that illegal action was fundamental to the eventual legalisation of commercial condom sale. However, rather than foregrounding illegal condom sale as a mode of spectacular direct action, we show that tactics of illegal sale in the 1990s built on 20 years of everyday illegal sale within the Irish family planning movement. Everyday illegal sale was a long-term world-making practice, which gradually transformed condoms’ legal meanings, eventually enabling new forms of provocative and irreverent protest. Condoms ‘became legal’ when the state recognised modes of condom sale, gradually built up over many years and publicised in direct action and in the courts.     

State Facilitated Economic Abuse: A Structural Analysis of Men Deliberately Withholding Child Support

Economic abuse is well established as a widespread and damaging element of intimate partner violence. However research largely addresses cohabiting couples, with few detailed explorations of women’s longer-term experiences after separation. Further, researchers have not developed a gendered analysis of child support related economic abuse. Such an analysis requires understanding gender as a framework that organises institutions and relationships in ways that build and reproduce hierarchical relations of difference. In this paper, I present data from in-depth interviews with 37 single mothers to pursue a structural analysis of how men’s deliberate withholding of child support (termed child maintenance in some countries) can be a form of economic abuse that is facilitated through gendered state processes and institutions that order child support transfers. I argue that masculine financial discretion structures policy and organizational practices in ways that legitimate men’s financial agency at the expense of women’s financial autonomy. On-going compliance issues are not the result of a failure of Australia’s Child Support Program, but suggest that the state’s role can be one of regulation, not prevention, of economic abuse. Thus, Australia’s Child Support Program normalises the potential for post-separation economic abuse.     

Globalised Imaginaries of Love and Hate: Immutability,Violence, and LGBT Human Rights

The U.S.-led global LGBT human rights campaign, formalised on International Human Rights Day 2011, sutures human rights policing with a politics of protection. Centred on a singular LGBT victim of violence, the campaign’s multiple projects legitimate military and financial intervention under the auspices of human rights. This article examines the regulatory production of globalised LGBT rights through the nexus of international LGBT human rights/hate crime laws, U.S. asylum law, and equal protection treatment of sexual orientation. I argue that the juridical and ideological frameworks that guide state action in each of these areas converge in the construction of an immutable LGBT identity that is the object of racialised, culturally othered violence. This rendering of sexual difference through the flattening of culture elides structural violence and advances human rights imperialism.     

Public History and the Study of Law: Reviewing <Emphasis Type="Italic">The Limehouse Golem</Emphasis> (2017)

This interdisciplinary essay looks at the use of popular history for the critical understanding of the reconstruction of crime and patriarchal hierarchy. By way of reviewing the recent movie The Limehouse Golem, it illustrates the significance of theoretically engaging with a period crime fiction movie. It is argued that this assessment is less relevant in terms of producing historical understanding. Rather historical fiction reveals instead our own contemporary cultural fixations.