Accounting. Analysis. Auditing最新文献_第3页

Statistics of the Audit Market in China 中国审计市场统计

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-82-92

Ya. Liu

{"title":"Statistics of the Audit Market in China","authors":"Ya. Liu","doi":"10.26794/2408-9303-2023-10-6-82-92","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-82-92","url":null,"abstract":"As the world’s second-largest economy, China has seen an increase in demand for auditing services in recent years. Auditing plays the role of “economic police” and is of great significance to the healthy and orderly development of the market economy. This study does not only enrich the theoretical study of China’s audit market, but also offers suggestions for its improvement, which have practical significance for the sustainable development of China’s audit market. The purpose of this study is to examine the situation on audit market in China, analyze its scale as well as the dynamics of audit in listed companies. As a methodological basis, the author used the works of the Russian scientist E. M. Gutzeit and reports on the audit market of the Ministry of Finance of the Russian Federation. The study reveals that the audit market in China is characterized by intense growth and concentration of large and medium-sized audit organizations; it is still dominated by traditional audit services; audit fees for listed companies are positively correlated with the size of the latter’s assets. The market leaders are the Big Four — Pricewaterhouse Coopers, Deloitte & Touche, Ernst & Young and KPMG. This study gives recommendations to the Ministry of Finance of China and the Chinese Institute of Certified Public Accountants: it is necessary to improve the system of state regulation of the audit market and encourage the establishment of self-regulation mechanisms; to actively expand the scope of audit organizations; to strengthen the branding of domestic audit companies.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"13 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139782304","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Contents of the Journal for 2023 2023 年《日刊》内容

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-94-98

A. Editorial

引用次数: 0

XV Anniversary Scientific and Practical Conference “December Readings in Memory of S. B. Barngolts” 纪念S.B.Barngolts "12 月读本 "十五周年科学实践会议

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-93

A. Editorial

引用次数: 0

The Genesis of the Scientific School of Accounting of Nizhny Novgorod State University Named After N. I. Lobachevsky in the System of Development of Economic Knowledge 以 N. I. 洛巴切夫斯基命名的下诺夫哥罗德国立大学会计科学学院在经济知识发展体系中的起源经济知识发展体系中的洛巴切夫斯基

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-73-81

I. E. Mizikovskii

{"title":"The Genesis of the Scientific School of Accounting of Nizhny Novgorod State University Named After N. I. Lobachevsky in the System of Development of Economic Knowledge","authors":"I. E. Mizikovskii","doi":"10.26794/2408-9303-2023-10-6-73-81","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-73-81","url":null,"abstract":"Accounting science, as well as science in general, is in constant development and search for new forms, methods and concepts that are immanently embedded in the system of improving economic management. The purpose of the article is to scientifically argue the relevance of accounting knowledge as an integral part of economics on the example of the genesis of the scientific school of Doctor of Economics, Professor E. A. Mizikovsky. The results of accounting and analytical studies play a significant role in structuring the information and instrumental space of corporate management of business entities; in the development of managerial, production and tax accounting; in the formation of a scientific basis for audit and internal control; allow you to create a solid methodological basis for accounting (financial) accounting and auditing standards, strategies for their incorporation into advanced management practices. A significant achievement of scientific accounting thought is the successful development and widespread implementation of the Accounting Plan and Instructions for its application, flexibly adapted to the complex realities of economic life, the needs of public and corporate governance. In the course of the research, methods of historicism, structural-functional and systemic types of analysis were used; formalization, interpretation, evaluation and systematization of scientific data; a causal approach was applied. The article reflects the contribution of the scientific accounting school of Nizhny Novgorod State University named after N. I. Lobachevsky to the development of accounting and the formation of accounting science as a key, formative element of the system of economic knowledge and a catalyzing factor in the development of corporate management of enterprises.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"187 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139842965","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Genesis of the Scientific School of Accounting of Nizhny Novgorod State University Named After N. I. Lobachevsky in the System of Development of Economic Knowledge 以 N. I. 洛巴切夫斯基命名的下诺夫哥罗德国立大学会计科学学院在经济知识发展体系中的起源经济知识发展体系中的洛巴切夫斯基

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-73-81

I. E. Mizikovskii

{"title":"The Genesis of the Scientific School of Accounting of Nizhny Novgorod State University Named After N. I. Lobachevsky in the System of Development of Economic Knowledge","authors":"I. E. Mizikovskii","doi":"10.26794/2408-9303-2023-10-6-73-81","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-73-81","url":null,"abstract":"Accounting science, as well as science in general, is in constant development and search for new forms, methods and concepts that are immanently embedded in the system of improving economic management. The purpose of the article is to scientifically argue the relevance of accounting knowledge as an integral part of economics on the example of the genesis of the scientific school of Doctor of Economics, Professor E. A. Mizikovsky. The results of accounting and analytical studies play a significant role in structuring the information and instrumental space of corporate management of business entities; in the development of managerial, production and tax accounting; in the formation of a scientific basis for audit and internal control; allow you to create a solid methodological basis for accounting (financial) accounting and auditing standards, strategies for their incorporation into advanced management practices. A significant achievement of scientific accounting thought is the successful development and widespread implementation of the Accounting Plan and Instructions for its application, flexibly adapted to the complex realities of economic life, the needs of public and corporate governance. In the course of the research, methods of historicism, structural-functional and systemic types of analysis were used; formalization, interpretation, evaluation and systematization of scientific data; a causal approach was applied. The article reflects the contribution of the scientific accounting school of Nizhny Novgorod State University named after N. I. Lobachevsky to the development of accounting and the formation of accounting science as a key, formative element of the system of economic knowledge and a catalyzing factor in the development of corporate management of enterprises.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"19 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139782929","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

XV Anniversary Scientific and Practical Conference “December Readings in Memory of S. B. Barngolts” 纪念S.B.Barngolts "12 月读本 "十五周年科学实践会议

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-93

A. Editorial

引用次数: 0

Contents of the Journal for 2023 2023 年《日刊》内容

Accounting. Analysis. Auditing Pub Date : 2024-02-12 DOI: 10.26794/2408-9303-2023-10-6-94-98

A. Editorial

引用次数: 0

Calculation in the Agro-Industrial Complex: The Institutional Aspect 农工综合体的计算：制度方面

Accounting. Analysis. Auditing Pub Date : 2024-01-23 DOI: 10.26794/2408-9303-2023-10-6-39-50

E. S. Potokina

{"title":"Calculation in the Agro-Industrial Complex: The Institutional Aspect","authors":"E. S. Potokina","doi":"10.26794/2408-9303-2023-10-6-39-50","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-39-50","url":null,"abstract":"The purpose of the article is to study the application of an institutional approach to product calculation to study the asymmetry of information on production costs at enterprises of the agro-industrial complex (AIC). This problem is formulated in the context of the categories “uncertainty, rational choice, opportunism”; sources of asymmetry for the crop industry are identified in the form of uncertainty of cost elements, irrationality of using methods of production accounting and choosing distribution bases, causes of opportunism of accounting staff. Within the framework of the study, the improvement of cost calculation is based on the application of the provisions of the theory of institutional economics, a systematic analysis of economic processes in the field of agriculture and AIC, the theory of accounting for production costs and calculation. The author has established that at different historical stages of the development of accounting, the calculation methodology was improved under the influence of the prevailing economic system, determined by the regulator and routines. Such criteria as the type of uncertainty, the nature of the impact on costs, the institutions formed, and the management of uncertainty reduction are substantiated and proposed as criteria determining the institutional approach to the study of calculation. In the course of the work, dialectical and logical general scientific methods were used — analysis, synthesis, abstraction, generalization, induction, deduction, analogy. We believe that the results of the study and the author’s recommendations will be useful to specialists of the Ministry of Finance of the Russian Federation and the Ministry of Agriculture of the Russian Federation, and will also find application in educational institutions in the training of economists for agriculture.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"5 4-6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498427","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Evolution of Equity Information in the Balance Sheet 资产负债表中权益信息的演变

Accounting. Analysis. Auditing Pub Date : 2024-01-23 DOI: 10.26794/2408-9303-2023-10-6-21-30

N. V. Tkachuk

{"title":"Evolution of Equity Information in the Balance Sheet","authors":"N. V. Tkachuk","doi":"10.26794/2408-9303-2023-10-6-21-30","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-21-30","url":null,"abstract":"The purpose of the study is to single out the main changes in the presentation of equity capital in the balance sheet made since the end of the 20th century to present day. Analysis, synthesis, deduction, etc. were chosen as the methodological basis, and scientific articles on this topic and regulatory documents formed the information base of the research. The article considers the main legal and economic prerequisites associated with changing the section on the organization’s own capital, as well as the history of the development of joint-stock companies during this period. The role of IFRS in the process of reforming the domestic accounting system in Russia is determined. The main changes in the presentation of existing items for equity are singled out. The change in the role of the “authorized capital” indicator is shown. The contradictions of the law “On Joint Stock Companies” regarding the formation and use of the reserve fund are identified. The stages of revaluation of fixed assets in Russia and its reflection in the accounting system are presented. The problem of regulation of share premium is analyzed, the content of articles removed from the section on the organization’s equity capital is described. We hope that the results of the study will be useful to researchers and specialists of the Ministry of Finance of the Russian Federation, and will also find practical reflection in new regulatory documents.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"55 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140498324","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Tax Regulation of Countries in the Framework of Greening Business (using the example of the Russian Federation and the EU) 各国在 "绿色商业 "框架内的税收法规（以俄罗斯联邦和欧盟为例）

Accounting. Analysis. Auditing Pub Date : 2024-01-23 DOI: 10.26794/2408-9303-2023-10-6-51-62

E. Sidorova

{"title":"Tax Regulation of Countries in the Framework of Greening Business (using the example of the Russian Federation and the EU)","authors":"E. Sidorova","doi":"10.26794/2408-9303-2023-10-6-51-62","DOIUrl":"https://doi.org/10.26794/2408-9303-2023-10-6-51-62","url":null,"abstract":"In the past three decades, the role of environmental protection in the environmental and climate agenda, which shapes the trends of “green” economic development, has been continuously increasing. The purpose of this study is to examine this issue in the context of the experience of the European Union (EU) and regulatory principles of taxation to prevent the effects of climate change. Using the example of the EU and the Russian Federation, the reaction of a system for economic regulation of greenhouse gas emissions, which is at the initial stage, is considered. A SWOT-analysis of Russia’s “green” exports to the EU countries has been carried out, which contains forecasts of a decline in demand for Russian oil and oil products, coal, gas and metals and an increase in demand for electricity from low-carbon sources. Taking into account the extremely high carbon intensity of all Russian exports and its product and country structure, it is suggested that notable damage may occur after 2026 if the Carbon Border Adjustment Mechanism (CBAM) expands its product mix and scope. In the presence of significant risks for the Russian Federation in the context of hydrogen energy development, the drivers for increasing competitiveness and the corresponding positions of our country in the conditions of decarbonization are determined, PEST-analysis of the Russian economy on the way to the “green” market course is carried out. The practical significance of the study lies in the proposal to use the experience of tax regulation in the EU countries as part of greening business in the Russian economy.","PeriodicalId":221305,"journal":{"name":"Accounting. Analysis. Auditing","volume":"145 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140497970","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0