05 关于建立中国注册会计师行业党委委员中注协党委委员行业党建工作联系点的通知

06 中国注册会计师协会关于征集注册会计师行业创新服务案例的通知

07 注册会计师行业“两学一做”学习教育全面有序推进

09 关于2016年注册会计师全国统一考试计算机考试环境下故障处理办法的公告

10 关于2016年注册会计师全国统一考试准考证下载打印的公告

11 地方领导关心行业和协会建设

12 甘肃省注册会计师行业发展现状及新形势下的发展思路/王毅平

14 诚信是注册会计师行业应该坚守的道德底线 /王勤

15 注册会计师行业执业环境存在问题及对策/赵毅

18 关于新形势下社会组织如何更好承接政府职能的思考/何占金

19进一步规范银行函证及回函工作的意义与作用/余瑞玉

20 用互联网思维改进银行函证及回函工作/陈永宏谭祖沛

23 规范银行函证工作意义深远，建立银行函证中心正当其时/徐振庞甜

25 多部门监管提高银行函证的可靠性/王微伟

27 会计职业—全球经济的增值点

30 会计师事务所内部治理机制具体制度设计：一个文献综述/黄琳琳张立民

41 董事会治理、盈余管理与费用粘性/刘嫦郭颖颖李丽丹

48 宝能系并购中期风险识别、评估与控制——基于AHP-AGA改进综合模糊评价方法/马浚洋傅颖诗李昱张曾莲胡志颖李晓静

56 上市公司会计信息披露的理论基础/许建斌

62 内部控制、代理成本与超额现金持有/史方张云

68 投资者情绪对创业板民营企业IPO抑价的影响/陈静楠张敏微付龑钰

73 无形资产、中小企业信用能力与企业价值/郭俊黄溪周舟

82 监管处罚与审计质量研究——基于证监会处罚公告的分析/孙乃中

87 基于问题导向的政策跟踪审计探析/朱智鸿0

93 数据科学工具之R语言在审计数据分析中的应用探索/牛艳芳邓雪梅陈伟

97 质量控制关键点和风险点理论在司法会计鉴定工作中的应用/朱红

102 关于政府会计主体“双分录”的思考/马永义

105 我国收入准则征求意见稿与IFRS 15的比较及完善建议/周芳罗绍德

108 母公司通过多次交易被动处置部分股权丧失原子公司控制权的会计处理/李友菊谢树志

112 浅谈非应计贷款收回款项的企业所得税处理/牟前均

115 浅析司法会计鉴定存在的问题、成因及解决思路/郗建设张允光樊永流

118 新政策环境下房产税筹划例析/侯尚法姜静

121 以自产货物发放福利的增值税会计处理问题探讨/蔡旺蔡旺清

37 中注协工作

38 地方注协工作

封三简讯

124 国内财经

126 国际财经

Design of Governance of Accounting Firms: A Literature Review

The historical mission of the accountancy profession requires that accounting firms need dual transformations in external organizational forms and internal governance. This article focuses on the institutional underpinnings of internal governance of accounting firms and the objectives of governance, and points out in the research commentary that for accounting firms, the values hold, changes of organizational forms and formulation of development strategies can determine the evolution of objectives of governance and governance mechanisms. The article is of practical significance in directing accounting firms to establish sound internal governance and also provides new thoughts on supervision and policy guidance for regulators and institute of CPAs.

A Research on Relations between Regulatory Penalties and Audit Quality – an Analysis of Penalty Notices of CSRC

The penalty on auditors by regulators reveals that audit quality needs to be improved. The article analyses the penalty notices of China Securities Regulatory Commission on auditors in 2001-2015, and discovers that companies inflating revenue may be more likely to provoke penalties on auditors; agricultural listed companies may be more likely to provoke penalties on auditors; patterns exist in the penalties on auditors by CSRC; the penalty method has gradually shifted from “imposing heavier penalties on auditors and lighter penalties on accounting firms” to “imposing heavy penalties on both auditors and accounting firms”. This paper puts forward several suggestions on improving audit quality.

Board Governance, Earning Management and Expense Stickiness

Based on the annual financial data of A-share listed companies in 2007-2012, this article systematically studies the influence of board governance and earning management on expense stickiness. The empirical evidence shows that the accruals earning management significantly weakens the expense stickiness; while sound board governance mechanisms are conducive to curbing the cost management behaviors of the management for the purpose of earnings management and accordingly, improving expense stickiness. Further research shows that, expense stickiness only occurs in SOEs; moreover, compared to private owned enterprises, SOEs has stronger willingness to manipulate their expenditure because of their growth targets and political targets, and have a prominent influence on expense stickiness. With the pressure of earning growth from their competitors in the same industry, enterprises strengthen their expense stickiness under accruals earnings management behaviors