Market structure and disempowering regulatory intermediaries: Insights from U.S. trade surveillance

Public agencies outsource a wide variety of tasks to nonstate actors, or what can be referred to as regulatory intermediaries. In certain circumstances, these agencies may seek to disempower those regulatory intermediaries by reclaiming, duplicating, or transferring the outsourced task. When will these disempowerment attempts be successful? This article presents the Market Structure Hypothesis, which contends that the level of competition between regulatory intermediaries will, all things equal, determine whether disempowerment attempts succeed. To test this hypothesis, this article examines the U.S. Securities and Exchange Commission's attempts to acquire the independent capacity to conduct nationwide trade surveillance in the 1980s (Market Oversight Surveillance System) and 2010s (Consolidated Audit Trail). Evidence derives from archival materials, a Freedom of Information Act Request, and 60 interviews in Oxford, London, Toronto, New York City, and Washington, DC. The empirical results corroborate the hypothesis' expectations, contributing to our understanding of public-private partnerships and shedding new empirical light on an understudied topic of securities regulation.     

高校经济责任审计存在的主要问题与对策

经济责任审计是现阶段我国审计工作中出现的一个重要审计种类 ,开展经济责任审计是完善领导干部监管机制 ,促进党风廉政建设的重要举措。当前 ,高校经济责任审计存在着体制、工作方式、评价标准、队伍素质等方面的问题。为适应工作的需要 ,应改革现行审计体制、严格审计程序、改善审计方式、加强职能部门间的联系形成合力 ,强化队伍建设、健全评价标准。     

提高审计项目质量刍议——谈审计项目负责人的“六员”角色

审计工作质量的高低,决定着审计工作目标能否成功实现。作为审计人员,尤其是审计项目负责人,要切实履行审计监督职责,在实施审计过程中,当好联络员、调查员、质检员、辅导员、书记员、协调员等角色,努力提高审计项目质量,确保审计工作目标顺利实现。     

加强内部审计质量管理探析

审计质量管理是对审计工作和审计结论质量的控制,是审计管理的核心。内部审计质量管理问题解决途径有六个方面:立足定位、增加价值是内部审计独立性的基础,建章立制、提供服务是内部审计健全性的保障,革新观念、持续创造是内部审计创新性的途径,强基固本、文明执审是内部审计科学性的生命,全程监控、强化执行是内部审计程序性的保证,岗位练兵、趋同前行是内部审计发展性的要求。     

注册会计师审计风险及其防范

随着我国经济的不断发展,审计行业也在不断进步。然而,日益复杂的经济生活又提高了审计的难度,增加了审计的风险。防范审计风险,就应加强对审计风险的认识,提高防范意识,严格审查审计客户,制定行之有效的审计计划,详细了解被审计单位的经济业务,进一步健全完善执业准则,正确运用审计方法进行审计。     

浅析高校内部审计转型及其文化建设

管理体制改革的推进和经济社会的发展，使高校面临诸多新环境的挑战，高校内部审计在转型中可以助其“免疫系统”功能增强。与此同时，作为“软实力”的高校内部审计文化既是校园文化建设的必然要求，又是塑造审计形象并推动审计事业科学发展的现实需要。     

Auditing as a tool of government accountability? Exploring divergent causal mechanisms through three Honduran cases

Audits of government entities offer a potential tool to hold public officials to account and to improve the functioning of public administration; however, empirical studies of audit impacts show mixed results. This is largely due to the diversity of audit regimes with different goals and accountability mechanisms, which yield different causal chains. In this study, I compare three distinct audit regimes with distinct casual mechanisms in Honduras. I find that backward-looking audits, which aim to hold officials accountable for past behavior or performance, require effective horizontal accountability mechanisms to investigate and prosecute cases. Forward-looking audits, which aim to hold officials accountable for future behavior or performance, require independent accountability mechanisms, a systematic follow-up methodology, public dissemination, and pressure from the media and civil society. Complementary initiatives that build on audit recommended reforms are found to strengthen these weaknesses in the causal mechanism linking audits to outcomes.     

Diffusion of Corporate Risk‐Management Characteristics: Perspectives of Chief Audit Executives through a Survey Approach

This study examines how corporate risk‐management characteristics in Australian public universities have diffused under an environment of conflicting management cultures. The findings reveal that corporate risk‐management characteristics have diffused in a pluralist form to satisfy stakeholders of different management approaches across its governance levels as opposed to a unilateral form aligned to the corporate approach. The accepted practice of this adapted version challenges the existing notion that the adoption of corporate control processes in the public sector is problematic, and provides insights into the emergence of a hybrid control process to address the needs of multiple stakeholders. These findings have policy implications for defining a new hybrid governance‐control paradigm for the public sector as an alternative to the corporate‐influenced control paradigm, and provide avenues for further research to confirm the phenomenon with other corporate control processes, public‐sector entities, and if so its impact on effective governance.     

Audit for Accountability in China: An Incomplete Mission

This article argues against the conventional wisdom that accountability is the raison d'être of auditing activities. Audit, admittedly, is a part of the accountability architecture as it contributes to the financial health of a government and the effective management of public money. This does not mean, however, that audit necessarily generates accountability. China's experience with establishing a power audit regime shows that without enabling goals, impartial structural arrangements, and effective procedures, auditing for accountability only remains an incomplete mission.     

司法会计检查方法在办理商业贿赂案件中的运用

商业贿赂案件资金具有来源渠道复杂,名目繁多,有别于小金库等特征。司法会计检查是办理商业贿赂案件时收集财务会计资料证据的重要手段。常用的司法会计检查方法有:审阅法、核对法、计算分析法、询证法、疑点检查法。