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Published in last 1 year |  In last 2 years |  In last 3 years |  All Please wait a minute... For Selected: Download Citations EndNote Ris BibTeX Toggle Thumbnails Select Corporate Digital Transformation, Supply Chain Collaboration and Cost Stickiness ZHAO Ling, HUANG Hao Contemporary Finance & Economics    2022, 0 (5): 124-136.   Abstract （549）            Knowledge map    Save Digital transformation can break through the limitation of time and space and the limitation of industries to reconstruct the economic operation model, and exert profound influence on the operation management and costs of the micro enterprises. Taking China's listed companies from 2009 to 2020 as samples, this paper conducts an empirical examination of the impact of corporate digital transformation on the corporate cost stickiness on the basis of constructing the index of corporate digital transformation degree by using the methods of text analysis and machine learning. The results show that digital transformation can significantly reduce the cost stickiness of enterprises; and this reduction effect is more significant when the concentration degree of suppliers and customers of the company is lower and the company is located at different places from the suppliers and customers. The result of further study shows that the digital transformation reduces the cost stickiness of enterprises mainly by strengthening the substitution of labor with technology, reducing the opportunistic behaviors of the management, and accelerating the efficient operation of supply chain resources. Reference | Related Articles | Metrics | Comments（0） Select National Audit Governance, Digital Economy Empowerment and Green Total Factor Productivity Growth GUO Meng-nan, GUO Jin-hua, DU Ya-guang Contemporary Finance & Economics    2022, 0 (5): 137-148.   Abstract （262）            Knowledge map    Save Green production is an important engine for promoting low-carbon economic transformation and achieving sustainable development. Using the panel data of 285 cities in China, this paper conducts an empirical test of the impact of national audit governance on the growth of urban green total factor productivity and the moderating effect of digital economy empowerment. The findings show that national audit governance is conducive to the promotion of the growth of urban green total factor productivity, and the empowerment of the digital economy has significantly enhanced the promotion effect of national audit governance on the growth of green total factor productivity. The result of further research indicates that national audit governance can promote urban green total factor productivity growth by improving government governance efficiency and green technology innovation capabilities, and that the reform of the audit management system is conducive to enhancing the promotion effect of national audit governance on the growth of green total factor productivity. Reference | Related Articles | Metrics | Comments（0） Select Government Cost Accounting: International Reference and China's Development WANG Wen-bing, SONG Hui, WANG Li-yan, GAN Sheng-dao Contemporary Finance & Economics    2022, 0 (4): 124-136.   Abstract （164）            Knowledge map    Save According to the deployment of the government accounting reform plan, the Ministry of Finance published The Basic Guidelines on Cost Accounting for Public Institutions on December 25, 2019, thus the reform of government cost accounting undertaken by the administrative institutions has officially started. Taking this as an opportunity, this paper comprehensively combs and uses for reference the theoretical researches and practical application results of government cost accounting both at home and abroad. On the basis of analyzing the core links of cost accounting such as cost accounting objects, cost items and range, cost collection and distribution of public institutions, this paper systematically puts forward specific countermeasures and suggestions for the administrative units to apply the activity based costing to resolve the difficulties in distributing unit costs, so as to provide useful reference for administrative institutions to implement the reform of government cost accounting. In addition, in order to establish the government accounting theory system with Chinese characteristics, it also proposes some policy suggestions, such as putting forward the guiding policies for government cost accounting, strengthening the cultivation of talents of government cost accounting, defining the accounting period of government cost accounting scientifically, and establish and perfect the legal system for government cost accounting. Reference | Related Articles | Metrics | Comments（0） Select Inequality rather than Want: Client Resource Gap among Audit Partners and Audit Quality WANG Hao-yu Contemporary Finance & Economics    2022, 0 (4): 137-148.   Abstract （162）            Knowledge map    Save To strengthen the internal governance of accounting firms and improve the practice quality of accounting firms is of vital importance in strengthening the clean-up effect of the capital market environment and strengthening the role of the certified public accountants in supervising the listed companies. From the perspective of the internal governance of audit firms, this paper takes the partners of accounting firms and the listed companies audited by them from 2014 to 2019 as the samples to investigate the impact of client resource gap between the partners of accounting firms on audit quality. The results show that the audit independence of the partners would not be eroded by more or less of the numbers of the client resources of the partners of accounting firms, on the contrary, the audit quality will be improved. When the client resources among the partners are unequal, the audit quality will be harmed. Meanwhile, the fairness perception and the relative sense of unevenness would weaken the positive impact of the numbers of client resources of the partners on audit quality. The results of the extensibility analysis show that the big audit firms with perfect internal governance mechanism and the external supervision effect of analysts can relieve the negative impact of unequal client resources between the partners on audit quality, but the heavy pressure of business expansion on the big firms will also weaken the positive correlation between the numbers of client resources of the partners and the audit quality. Reference | Related Articles | Metrics | Comments（0） Select Contemporary Finance & Economics    0, (): 149-.   Abstract （58）            Knowledge map    Save Related Articles | Metrics | Comments（0）