Internal Control Attestation、Auditor Reputation and Corporate Investment Efficiency

企业的投资活动是企业的一项重要战略决策，它决定了企业的价值增值与企业的发展前景。自MM理论被提出以后，众多学者开始转向企业投资行为的研究，在各种试图解释企业投资效率的理论中，以信息不对称以及委托代理理论最受学者推崇。基于这两个经典的理论，本文在我国相继出台内控相关法规指引的制度背景下，以内部控制鉴证这个热点议题为出发点，从获取投资资金和项目选择两个角度分析了内部控制鉴证作为公司高质量内部控制的保证，是如何对企业投资效率发挥作用的。在此基础上，并进一步探讨审计师声誉这一因素对内部控制鉴证与企业投资行为二者关系的影响。 本文遵循文献回顾—制度与理论—实证分析—总结建议的思路，选取了2009至20...Investment behavior of corporate is an important strategic decision, which determines the value-added and the development prospects of the corporate. Many scholars turned to do the research for corporate investment behavior after MM theories was proposed. Asymmetry information and agency theory are the most popular among scholars. Under the background of the introduction of internal control regula...学位：管理学硕士院系专业：管理学院_会计学学号：1752010115118

Interpreting nonsignificant results: A quantitative investigation based on 500 Chinese psychological research

不显著结果(如,p&gt;0.05)在心理学研究中十分常见,且容易被误解为接受零假设的证据,并可能导致分组匹配研究的错误推断或者忽视被小样本的不显著结果掩盖的真实效应。但国内目前尚无实证研究对不显著结果的普遍性及其解读进行调查。本研究调查500篇中文心理学实证研究,统计其摘要中出现与不显著结果相关的阴性陈述的频率,判断并统计基于阴性陈述的推断准确性,并使用贝叶斯因子对不显著结果中包含t值的研究进行重新评估。结果表明, 36%的摘要提及不显著结果,共包含236个阴性陈述。其中, 41%的阴性陈述对不显著结果的解读出现偏差(如,解读为支持了零假设)。对包含t值的研究进行贝叶斯因子分析,结果显示仅有5.1%的不显著结果可以提供强证据支持零假设(BF_(01)&gt;10)。与先前对国际心理学期刊的调查结果相比(32%的摘要包含阴性陈述;72%的阴性陈述对不显著结果的解读错误),中文心理学期刊中报告不显著结果的比例更高,且对不显著结果解读错误的比例更低。但国内研究者仍需进一步加强对不显著结果的认识,推广适于评估不显著结果的统计方法。</p

JUNO Sensitivity on Proton Decay p→νˉK+p\to \bar\nu K^+ Searches

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this paper, the potential on searching for proton decay in $p\to \bar\nu K^+$ mode with JUNO is investigated.The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits to suppress the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar\nu K^+$ is 36.9% with a background level of 0.2 events after 10 years of data taking. The estimated sensitivity based on 200 kton-years exposure is $9.6 \times 10^{33}$ years, competitive with the current best limits on the proton lifetime in this channel

JUNO sensitivity on proton decay p → ν K + searches*

The Jiangmen Underground Neutrino Observatory (JUNO) is a large liquid scintillator detector designed to explore many topics in fundamental physics. In this study, the potential of searching for proton decay in the $p\to \bar{\nu} K^+$ mode with JUNO is investigated. The kaon and its decay particles feature a clear three-fold coincidence signature that results in a high efficiency for identification. Moreover, the excellent energy resolution of JUNO permits suppression of the sizable background caused by other delayed signals. Based on these advantages, the detection efficiency for the proton decay via $p\to \bar{\nu} K^+$ is 36.9% ± 4.9% with a background level of $0.2\pm 0.05({\rm syst})\pm$$0.2({\rm stat})$ events after 10 years of data collection. The estimated sensitivity based on 200 kton-years of exposure is $9.6 \times 10^{33}$ years, which is competitive with the current best limits on the proton lifetime in this channel and complements the use of different detection technologies