The Relevant of Contingency Theory and Stewardship Theory on the Internal Audit Research
Issue:
Volume 6, Issue 2, April 2017
Pages:
17-22
Received:
27 November 2016
Accepted:
20 February 2017
Published:
10 March 2017
Abstract: Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to inadequate concentrations on sufficient theories in such effectiveness. In line with this, the objective of this paper is to provide theories that may be used in supporting various frameworks on internal audit effectiveness; these theories comprised of contingency theory and stewardship theory, Even though the paper is conceptual, but it then concludes that such effectiveness of internal audit framework can be well explained through contingency theory and stewardship theory.
Abstract: Various researches on internal audit has displayed the relevant of internal auditors in objective achievement of an organization, but then up to now, there is no unanimous on factors that best influence the effectiveness of internal audit or framework from the researchers that best predict such internal audit effectiveness, This may perhaps due to ...
Show More
The Research of Relationship Between Innovation Output and Employment
Ke Gao,
Nan Bai,
Kun Huang
Issue:
Volume 6, Issue 2, April 2017
Pages:
23-26
Received:
29 March 2017
Published:
29 March 2017
Abstract: This article selects 2000-2015 zhongguancun science park patent license number and annual employment population data to establish the VAR model, and do the empirical analysis on relationships between the zhongguancun science park innovation output and employment. Results show that the high quality labor of zhongguancun science park has a positive role in promoting the growth of innovation output, and the innovation output increase also has a significant role in promoting the employment growth.
Abstract: This article selects 2000-2015 zhongguancun science park patent license number and annual employment population data to establish the VAR model, and do the empirical analysis on relationships between the zhongguancun science park innovation output and employment. Results show that the high quality labor of zhongguancun science park has a positive r...
Show More
