【每日阅读训练——速度4系列】【速度4-1】&【越障4-1】

superbat28

5分22...终于结束了！！！！！
Summary:
1. ED has a significant impact on the buying behavior and retention behavior. This result has further impacts for companies, auditors and regulators. For companies, they should be careful to give a illusion of high ED. For auditors,they should ..... FOr regulators.....
2. AF has no impact, so the higher fees are paid, does not mean higher effort for audit in the mind of investors.

However, this research has limitations.
1. Behavior limitations: Almost every investors get more information by the means that are not provided by the questionnaire, so this behaviors may affect the conclusion.
2. The company used for analysis, is only an individual sample and may not be generalized. So, further reseach may focus on the different among companies:namely, competitive enviorment, stock prices, industires........
3. Invesotors are not given the economic incentives to their faliure of investment. So, further study may use a realsitic situation, and connect the quality of investment to the real earnings or penalties.
4. Since the high AF was explained to the investors that the high figure is the result of positive request of audit, but not the result of the of any problem in finance, this explaination may bring a difference. Since low AF is not explianed to investors, such a difference may also inccur some problem with the reached conclusion......


啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊啊........................................................
第一次停下以后，写完了，明白些以后。后面两次读的终于顺畅些了...

kidvii

33分钟。。天啊~~~kid...你是好久不出现，出现就如此惊人~~我。。。我去硬着头皮读。。

-- by 会员 superbat28 (2011/8/15 18:14:51)

要的就是这种效果。

大家默读2楼。默读默读。

daisyの小夢想

@…@ 看了11分钟看不下去了...只知道在说什么audit fee size与investment desicion, auditor revenue与client的关系。。
啊啊啊。11点半。闪！

抓抓sandra

这个。。这次选的这篇果然够越障。。得瑟+小心肝乱颤。。
得分两次读，一会儿要模考了。。


20min

• Abstract
  

Studying whether the two factor, the knowledge(?) of auditors and the auditing fees comparing to client company's revenue, influent the investor's assessment of the company.
Results: the former factor does affect the assessment while the latter does not.

• Reference
  

1. Current opinions about these two factors: basically most people agree that the knowledge of auditors does affect the perceptions of investors toward the companies audited. But they part company when it comes to the second factor.
2. WS contends that the auditing fees does change the opinions of company's prospective investor. Some other researchers believe the same and have conducted researchers to buttress the theory (while WS didn't come up with any data and only theoretically analyze the situations).
3. Some others seems to disagree, including the author of the article.

• Hypotheses
  

1. H1: blah blah, mainly claiming that the fees of auditing negatively affect investors assessment of the company. The reason for this is that the increase in auditing fees is likely an indicator that there are serious problems in the company so that it  takes more energy for auditors to handle with the auditing work with the company.
Some people disagree. They think the auditors' efforts are not dependent on the fees they charge.
2. H2: fees positively affect the assessment.

抓抓sandra

这个。。这次选的这篇果然够越障。。得瑟+小心肝乱颤。。
得分两次读，一会儿要模考了。。


20min

Abstract

Studying whether the two factor, the knowledge(?) of auditors and the auditing fees comparing to client company's revenue, influent the investor's assessment of the company.
Results: the former factor does affect the assessment while the latter does not.

Reference

1. Current opinions about these two factors: basically most people agree that the knowledge of auditors does affect the perceptions of investors toward the companies audited. But they part company when it comes to the second factor.
2. WS contends that the auditing fees does change the opinions of company's prospective investor. Some other researchers believe the same and have conducted researchers to buttress the theory (while WS didn't come up with any data and only theoretically analyze the situations).
3. Some others seems to disagree, including the author of the article.

Hypotheses

1. H1: blah blah, mainly claiming that the fees of auditing negatively affect investors assessment of the company. The reason for this is that the increase in auditing fees is likely an indicator that there are serious problems in the company so that it  takes more energy for auditors to handle with the auditing work with the company.
Some people disagree. They think the auditors' efforts are not dependent on the fees they charge.
2. H2: fees positively affect the assessment.

-- by 会员 抓抓sandra (2011/8/18 8:03:45)

继续读完。 18:48，嗝屁了。。


前面有些读错了的地方..
Brief Correction:
What actually affect the investing risks assessment is the economically dependence of the auditing company on its revenue; what does not influence the assessment is the auditing fees.


后半篇还是看的云雾缭绕的，一直走神。逼着读完的。能写多少写多少了……

DATA and VARIATIONS(?)

1. Control experiment is conducted.
2. Several statistical indicators reveal that the EA's manipulation is significant while the AF's is not. Thus the EA does have its effect on the assessment of investment. However, EA does not influence other two kinds of decisions(?). AF affect NONE of the three decisions.

• SUMMARY and CONCLUDING REMARKS
  

1. Repeat the main conclusion of how do EA and AF each affect the assessment of investment.
2. APPLICATION: (1) For companies, they should avoid hiring auditing companies that are economically dependent on its clients; (2) For auditing companies, they should avoid taking assignments from clients who tend to influence them(?); (3) For risk investors, they need to focus on the EA of the companies they are considering to put money in.
3. DRAWBACKS: (1) The experiment is conducted without actual investment actions and thus might lack practical facts to lend support; (2) The statistical results of EA and AF might be interpreted in another way; (3) 完全不记得了……


终于虐完了~

抓抓sandra

最后，我终于明白大家说的默读二楼一句话是啥意思了……灭哈哈哈哈……

ykelly123

第一次用TIMER，一限时我就紧张><

1。剩2行
2。剩1行
3。剩4行
4。读完还有15sec （前面太快不知道在讲啥！）
5。读完还剩一两秒的样子

什么都不知道，妈呀，速度上了理解就下了。。。

Roxas605

【速度】
01：07
01：30
01：13
00：59
00：50

wa_jiani

1‘25
1'25
1'26
1'12
1'04
看来我真的读的好慢呀