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学者姓名：王冰
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Abstract ：
Our study is the first to provide systematic evidence of the internal control (IC) prevention and punishment effect on financial fraud (FF). We examine the pre-fraud and post-punishment IC of Chinese firms. Results show that the lower the firm's IC, the greater the possibility of FF. We find that IC five elements have different prevention effects. Information and communication cannot prevent FF, while the other four can. Executive compensation, audit fees and earnings management can weaken the negative correlation between IC and FF, while independent director attendance can strengthen the negative correlation between them. In addition, the IC of fraudulent firms has been improved after punishment. This article extends the role of IC and its five elements in FF and the response of IC to punishment, providing country-specific evidence for other emerging market research about IC prevent FF.
Keyword ：
financial fraud financial fraud fraud penalty fraud penalty fraud prevention fraud prevention G14 G14 G30 G30 Internal control Internal control
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| GB/T 7714 | Wang, Bing , Bian, Jianjue , Xu, Yisong et al. The Role of Internal Control on Financial Fraud: Evidence of Pre-Fraud and Post-Punishment from Chinese Firms [J]. | EMERGING MARKETS FINANCE AND TRADE , 2024 , 61 (5) : 1446-1459 . |
| MLA | Wang, Bing et al. "The Role of Internal Control on Financial Fraud: Evidence of Pre-Fraud and Post-Punishment from Chinese Firms" . | EMERGING MARKETS FINANCE AND TRADE 61 . 5 (2024) : 1446-1459 . |
| APA | Wang, Bing , Bian, Jianjue , Xu, Yisong , Liu, Duan . The Role of Internal Control on Financial Fraud: Evidence of Pre-Fraud and Post-Punishment from Chinese Firms . | EMERGING MARKETS FINANCE AND TRADE , 2024 , 61 (5) , 1446-1459 . |
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人工智能发展大背景和商业创新诉求新挑战下,传统的审计工作快速向数字化、智能化转型,对审计人才的知识结构、专业能力提出了更高要求.但传统的审计工作存在如下亟待解决的问题:一是大数据平台还不适应数智时代审计工作新要求;二是对应大数据审计的法律法规有待健全与完善;三是审计从业人员不适应大数据审计工作的新变化.本文分析了大数据审计带来的三大机遇,剖析了大数据审计面临的五项风险挑战,论证了 目前大数据审计存在四大困难及瓶颈,在此基础上,提出大数据时代下审计信息化建设的若干对策.
Keyword ：
大数据 大数据 审计工作 审计工作 若干对策 若干对策
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| GB/T 7714 | 薛红兵 , 王冰 , 吴睿 et al. 大数据时代背景下审计信息化建设与工作优化 [J]. | 教育财会研究 , 2024 , 35 (5) : 81-84,89 . |
| MLA | 薛红兵 et al. "大数据时代背景下审计信息化建设与工作优化" . | 教育财会研究 35 . 5 (2024) : 81-84,89 . |
| APA | 薛红兵 , 王冰 , 吴睿 , 张琳琦 , 陈可铭 . 大数据时代背景下审计信息化建设与工作优化 . | 教育财会研究 , 2024 , 35 (5) , 81-84,89 . |
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作为一种自愿参与型环境规制,环境管理体系认证影响了企业委托代理问题,基于2008-2020年间A股上市公司经验数据,探讨环境管理体系认证对管理层两类代理成本的影响.研究发现,环境管理体系认证能显著降低管理层直接代理成本和管理层间接代理成本,倾向匹配得分法和HECKMAN两阶段回归法证明这一结论具有可靠性.进一步分析发现,与股权集中度较高企业相比,环境管理体系认证更能显著降低股权集中度较低企业管理层的直接代理成本和间接代理成本;相比稻作文化区,环境管理体系认证更能显著降低非稻作文化区企业的管理层直接代理成本.作用机制探讨发现,通过改善审计意见,环境管理体系认证能显著降低管理层直接代理成本;通过获得更多机构投资者持股,环境管理体系认证能显著降低企业的管理层间接代理成本.研究表明,环境管理体系认证能对管理层加强监督并缓解信息不对称,降低管理层的直接代理成本和间接代理成本.研究结果检验了环境管理体系认证的公司治理效应,拓展了环境管理体系认证经济后果研究,为创新环境治理方式和推进生态文明建设提供了经验证据.
Keyword ：
区域文化 区域文化 环境管理体系认证 环境管理体系认证 管理层直接代理成本 管理层直接代理成本 管理层间接代理成本 管理层间接代理成本 股权集中度 股权集中度
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| GB/T 7714 | 李南海 , 王冰 , 林珊微 . 环境管理体系认证对管理层两类代理成本的影响分析 [J]. | 韩山师范学院学报 , 2023 , 44 (6) : 66-78 . |
| MLA | 李南海 et al. "环境管理体系认证对管理层两类代理成本的影响分析" . | 韩山师范学院学报 44 . 6 (2023) : 66-78 . |
| APA | 李南海 , 王冰 , 林珊微 . 环境管理体系认证对管理层两类代理成本的影响分析 . | 韩山师范学院学报 , 2023 , 44 (6) , 66-78 . |
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家族企业基因作为家族涉入企业经营管理活动而形成的价值体系，通过代际间遗传和重组，推动家族企业跨代成长。通过对百年企业冯氏集团的扎根分析，识别出冯氏集团基因的十个构成要素，即企业家精神、家族使命感、竞争战略、人力资本、危机管理、家族同心、能者接班、家族控制、权力安排、社会资本。进一步分析发现，冯氏集团基因在不同代际间分阶段进行有差异的复制，通过领导、表征和认同完成文化表达，确保企业核心价值实现代际延续，同时还通过突出或弱化某些基因要素完成基因重组，创新企业文化并创造企业新价值，实现企业跨代成长。
Keyword ：
企业基因 企业基因 家族企业 家族企业 跨代成长 跨代成长
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| GB/T 7714 | 王奇 , 王冰 . 企业基因推动家族企业跨代成长研究——基于冯氏集团的扎根分析 [J]. | 闽南师范大学学报(哲学社会科学版) , 2023 , 37 (04) : 6-18 . |
| MLA | 王奇 et al. "企业基因推动家族企业跨代成长研究——基于冯氏集团的扎根分析" . | 闽南师范大学学报(哲学社会科学版) 37 . 04 (2023) : 6-18 . |
| APA | 王奇 , 王冰 . 企业基因推动家族企业跨代成长研究——基于冯氏集团的扎根分析 . | 闽南师范大学学报(哲学社会科学版) , 2023 , 37 (04) , 6-18 . |
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家族企业基因作为家族涉入企业经营管理活动而形成的价值体系,通过代际间遗传和重组,推动家族企业跨代成长.通过对百年企业冯氏集团的扎根分析,识别出冯氏集团基因的十个构成要素,即企业家精神、家族使命感、竞争战略、人力资本、危机管理、家族同心、能者接班、家族控制、权力安排、社会资本.进一步分析发现,冯氏集团基因在不同代际间分阶段进行有差异的复制,通过领导、表征和认同完成文化表达,确保企业核心价值实现代际延续,同时还通过突出或弱化某些基因要素完成基因重组,创新企业文化并创造企业新价值,实现企业跨代成长.
Keyword ：
企业基因 企业基因 家族企业 家族企业 跨代成长 跨代成长
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| GB/T 7714 | 王奇 , 王冰 . 企业基因推动家族企业跨代成长研究 [J]. | 闽南师范大学学报（哲学社会科学版） , 2023 , 37 (4) : 6-18 . |
| MLA | 王奇 et al. "企业基因推动家族企业跨代成长研究" . | 闽南师范大学学报（哲学社会科学版） 37 . 4 (2023) : 6-18 . |
| APA | 王奇 , 王冰 . 企业基因推动家族企业跨代成长研究 . | 闽南师范大学学报（哲学社会科学版） , 2023 , 37 (4) , 6-18 . |
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On the basis of expounding the development process of digital intelligence accounting, this paper analyzes the influence of digital intelligence on the accounting function and the professional ability of accounting talents, studies the supply and demand of accounting talents from the recruitment websites, the training programs of accounting talents in many universities and the questionnaire survey of accounting students, points out the existing problems in the training of accounting talents, and puts forward the path of talent training in the digital intelligence era. It is believed that we should reconstruct the training objectives, reform the curriculum system, improve the construction of teachers, innovate the teaching mode, transform to management and digital intelligence accounting, strengthen the cross integration of internal and external disciplines and the cooperation between schools and enterprises, and create an accounting education ecosystem. © 2022 ACM.
Keyword ：
Curricula Curricula Economics Economics E-learning E-learning Personnel training Personnel training
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| GB/T 7714 | Wang, Bing , Bian, Jianjue , Yu, Xue . The training of accounting talent in the digital intelligence Era:based on enterprises and schools [C] . 2022 : 414-419 . |
| MLA | Wang, Bing et al. "The training of accounting talent in the digital intelligence Era:based on enterprises and schools" . (2022) : 414-419 . |
| APA | Wang, Bing , Bian, Jianjue , Yu, Xue . The training of accounting talent in the digital intelligence Era:based on enterprises and schools . (2022) : 414-419 . |
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This study examines the effect of industry cash flow volatility on the risks of stock price crash by investigating Chinese A-share listed companies from 2005 to 2015. Findings reveal that increases in the degree of volatility in industry cash flow significantly increase the risk of a stock price crash, and the conclusion remains valid after the robustness test. Further empirical research reveals that a higher level of product market competition and a higher level of policy uncertainty increase the positive effect of industry cash flow volatility on stock price crash risks, which confirms the moderating effect of product market competition and policy uncertainty. The effect of reducing the degree of accounting conservatism and increasing the optimism of analysts' earnings forecasts is analyzed and revealed as interim steps in the mechanism of the effect of industry cash flow volatility on the company's stock price crash risk. Overall, this evidence highlights the severe consequence of industry cash flow volatility on crash risks, which should encourage researchers, investors, and regulators to address the management of industry cash flow volatility.
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| GB/T 7714 | Wang, Bing , Ho, Kung-Cheng , Liu, Xinyu et al. Industry cash flow volatility and stock price crash risk [J]. | MANAGERIAL AND DECISION ECONOMICS , 2021 , 43 (2) : 356-371 . |
| MLA | Wang, Bing et al. "Industry cash flow volatility and stock price crash risk" . | MANAGERIAL AND DECISION ECONOMICS 43 . 2 (2021) : 356-371 . |
| APA | Wang, Bing , Ho, Kung-Cheng , Liu, Xinyu , Gu, Yan . Industry cash flow volatility and stock price crash risk . | MANAGERIAL AND DECISION ECONOMICS , 2021 , 43 (2) , 356-371 . |
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从新媒体披露这一视角研究公司自愿披露及其对投资者所产生的影响.全面梳理了主要新媒体渠道,通过对几十万条信息的实证研究发现,公司对网站、互动平台、微博和微信的接受程度较高.通过聚类分析将公司分为新媒体接受程度不同的高低两类,发现接受程度高的公司在新媒体上披露了更多信息,获得了更多投资者关注.最后,为公司新媒体披露提供以下启示:公司应积极运用新媒体披露信息,提升投资者关注度,减少信息不对称;政府应扩大信息披露渠道,丰富披露形式,鼓励和引导公司新媒体披露,增强信息披露及时性和公平性,提升信息披露和资本市场效率;还应运用新技术并制定相应披露制度,规范公司新媒体披露.
Keyword ：
信息披露 信息披露 投资者关注 投资者关注 新媒体 新媒体 社交媒体 社交媒体 自愿披露 自愿披露
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| GB/T 7714 | 王冰 , 潘琰 . 公司新媒体自愿披露与投资者关注 [J]. | 企业经济 , 2019 , (3) : 80-87 . |
| MLA | 王冰 et al. "公司新媒体自愿披露与投资者关注" . | 企业经济 3 (2019) : 80-87 . |
| APA | 王冰 , 潘琰 . 公司新媒体自愿披露与投资者关注 . | 企业经济 , 2019 , (3) , 80-87 . |
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Firm social media disclosure is a complex game. This paper proposes three stages dynamic games model to analysis the process of social media information disclose. In the first stage model, firms disclose on social media because of low cost and high income, and this can make firms obtain more attention in competition. We introduced investors in the second stage model. Firms disclose exaggeratedly in order to get more benefits from investors in the complete information static game. And investors would not believe social media disclosures and not invest. When reputation model of KMRW is introduced in this stage, the model becomes repeated game with incomplete information. If the game is repeated enough times, the cooperative equilibrium can be achieved. But investors always act in the short run and the model of KMRW does not work. So, the external regulators are introduced in the third stage model. If the benefits which firms get from exaggerated disclosure can be given to the investors through punishment mechanism firms finally disclose truly on social media.
Keyword ：
Disclosure Disclosure Dynamic games Dynamic games Social media Social media
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| GB/T 7714 | Wang, Bing , Zheng, Wei , Pan, Yan . Dynamic Games of Firm Social Media Disclosure [C] . 2017 : 98-111 . |
| MLA | Wang, Bing et al. "Dynamic Games of Firm Social Media Disclosure" . (2017) : 98-111 . |
| APA | Wang, Bing , Zheng, Wei , Pan, Yan . Dynamic Games of Firm Social Media Disclosure . (2017) : 98-111 . |
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借壳上市能使企业快速上市融资,促进产业发展,但借壳上市产生的成本和内幕交易行为却是不容忽视的重要课题.在对4家快递企业借壳上市的分析中发现,壳公司股东通过"卖壳"取得了巨大收益,借壳公司股东虽然获得了上市后的股票增值收益,但成本高昂.信息泄露导致借壳上市存在市场异动,内幕交易提升了公司借壳前的股价,降低了市场流动性,增加了借壳成本.借壳上市市场异动呈现倒U型结构,知情交易者的交易提前,且变得更加隐蔽.政府应采取措施加快注册制改革,完善退市制度,提高公司上市退市的效率,降低壳资源价值,加强信息披露监管,降低公司上市成本,打击内幕交易行为.
Keyword ：
借壳上市 借壳上市 市场异动 市场异动 快递企业 快递企业 成本收益 成本收益
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| GB/T 7714 | 王冰 , 潘琰 . 借壳上市成本收益与市场异动——基于快递企业上市的实证分析 [J]. | 中国流通经济 , 2017 , 31 (6) : 72-81 . |
| MLA | 王冰 et al. "借壳上市成本收益与市场异动——基于快递企业上市的实证分析" . | 中国流通经济 31 . 6 (2017) : 72-81 . |
| APA | 王冰 , 潘琰 . 借壳上市成本收益与市场异动——基于快递企业上市的实证分析 . | 中国流通经济 , 2017 , 31 (6) , 72-81 . |
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