英文目录

 Industry Expertise of Auditors and Auditing Market: Theoretical Analysis and Literature Review

 Industry expertise is a differentiated development strategy adopted by accounting firms to establish sustainable competitive advantages under the increasingly competitive environment. At present, the industry expertise of auditors has already become a hot research issue at home and abroad. From the perspectives of the measurement of industry expertise and its influence on audit fee and audit quality respectively, this article conducts theoretical analysis and literature review. Then, it analyzes the shortages of the present research and makes a preliminary outlook on the future research on the industry expertise of auditors.

Commentary on Progress of Study on Value Chain Accounting

Study on value chain accounting organically combines value chain management theories with accounting, aiming to improve value chain management with accounting methods and techniques. Researchers have reached a consensus on the basic theory and management framework of value chain accounting research and also conducted certain study on practices in all links. At present, the main problems are as follows: sufficient study on hierarchical value chain VS insufficient study on network value chain, sufficient study on internal value chain VS insufficient study on value chain alliance and sufficient study on costs VS insufficient study on value. In the future, based on different types of value chains, specific study should be conducted, which should focus on value creation and value chain alliance.

Study on “Regulator” Role of Industrial Structure between Carbon Emissions and Economic Growth

Based on the relevant panel data in China from 1965 to 2015, using cointegration test, error correction model and granger causality analysis, this paper finds that in a short term, economic growth and carbon emissions are directly positivelycorrelated; in other words, rapid economic growth is bound to correlate to more carbon emissions, but if industrial structure adjustment is made in the process of rapid economic growth, the degree of the correlation will decrease. This means that in a short term, the goals of rapid economic growth and low carbon emissions can be both achieved by adjusting industrial structure; in a long term, carbon emissions do not directly affect economic growth. The industrial structure adjustment serves as an intermediary role, so the goals of rapid economic growth and low carbon emissions can be both achieved with industrial structure adjustment as an intermediate variable; on the whole, industrial structure adjustment can be a “regulator” between them in China.