Probe - Accounting, Auditing and Taxation https://ojs.as-pub.com/index.php/PAAT <p><strong>2661-393X(Oline)</strong><br>Probe - Accounting, Auditing and Taxation&nbsp;is an open access journal that provides rapid publication of articles in all areas of accounting, auditing and taxation. The journal's goal is to bridge the gap between academic researchers and practitioners by publishing papers that are relevant to the development of the field of accounting.<br>Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.</p> <p><strong>The article processing charges is $800 per article.</strong></p> en-US editorial_office@as-pub.com (Managing Editor) Mon, 14 Jul 2025 17:52:51 +0800 OJS 3.1.1.0 http://blogs.law.harvard.edu/tech/rss 60 Enhancing audit risk analysis through python-based algorithmic innovation in audit data analytics https://ojs.as-pub.com/index.php/PAAT/article/view/10281 <p>In the context of the digital era, the expansion which has high speed of audit data has introduced both significant challenges and valuable opportunities for audit risk analysis. This paper investigates the potential of Python-driven algorithmic advancements to improve the effectiveness of audit risk analysis within the realm of audit data analytics. Through the analysis of the strengths of Python in the fields that include data processing, visualisation, and machine learning, alongside the introduction of novel algorithms, the purpose of this research is to provide a new perspective and methodology which could intensify the efficiency and accuracy, based on audit risk assessment. The results demonstrate that algorithmic innovations which are based on Python could substantially aid in the identification of latent audit risks, streamline the auditing process, and would likely elevate the overall quality of audit outcomes.</p> Wenyue Tan ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10281 Tue, 15 Jul 2025 11:17:37 +0800 Research on the construction of collaborative mechanism for internal control of finance and accounting in enterprise groups based on risk management https://ojs.as-pub.com/index.php/PAAT/article/view/10282 <p>Against the backdrop of the complex risk environment of enterprise groups, this paper conducts research on the collaborative mechanism of financial and accounting internal control based on risk management. This paper expounds the relationship between risk management and internal control of finance and accounting, and clarifies the necessity of constructing a collaborative mechanism for enterprises to cope with risks, meet regulatory requirements and optimize resource allocation. Based on the systems theory and the synergy theory, four major construction principles such as comprehensiveness are proposed. The construction paths are designed in four aspects including organizational structure and information system, and implementation guarantees such as talents and technology are provided. Research shows that this collaborative mechanism can promote the deep integration of the two, enhance the risk prevention and control capabilities and operational levels of enterprises, and safeguard the high-quality development of enterprise groups.</p> Jiarong Li ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10282 Tue, 15 Jul 2025 11:17:39 +0800 Analysis of the operating capacity of the automotive industry - taking sinotruk as an example https://ojs.as-pub.com/index.php/PAAT/article/view/10283 <p>The operational capability of a company is a key indicator for assessing the efficiency of resource allocation and profitability. Enhancing operational capability is essential for achieving corporate strategic goals. As a pillar of the national economy, the automotive industry significantly impacts economic growth. This paper focuses on China National Heavy Duty Truck (CNH) as a case study, using financial data to analyze the company’s operational capabilities, explore the underlying issues, and propose improvement strategies, aiming to provide valuable insights for new energy vehicle companies.Adjust in a timely manner through different management methods, and change the management methods of the enterprise to improve the operational capacity of the enterprise.</p> Wei Liu ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10283 Tue, 15 Jul 2025 11:18:00 +0800 Research on Government Procurement Internal Control Audits in Public Sector Organizations https://ojs.as-pub.com/index.php/PAAT/article/view/10284 <p>Based on the perspective of internal auditing, this article clarifies the entire process of government procurement and analyzes the current situation and problems of the internal control of government procurement in administrative institutions and public institutions, including incomplete systems, incomplete auditing scope, and insufficient professional capabilities of auditors. Subsequently, in combination with the entire process of government procurement, from budget preparation, demand determination to performance acceptance, an optimization path is proposed, aiming to enhance the compliance and efficiency of government procurement.</p> Meiling Yang ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10284 Tue, 15 Jul 2025 11:18:02 +0800 Research on optimizing internal control over state asset disposal in government agencies and public institutions https://ojs.as-pub.com/index.php/PAAT/article/view/10285 <p>The standardization involved in the disposal of state-owned assets of administrative institutions and public institutions and the efficiency during the disposal process are closely related to the effectiveness of public resource allocation, and to a certain extent, they also reflect the governance level of the government. At present, there are problems such as ambiguous systems and formalistic processes in the internal control of the disposal of state-owned assets in administrative institutions and public institutions. In response to these problems, this paper starts from internal auditing, a key handle of internal control, and considers from three perspectives: systems, processes, and technologies. Combined with the existing relevant laws and regulations on state-owned assets of administrative institutions and public institutions and the thoughts during the internship process, An operational path for optimizing internal control has been proposed. The research results of this paper will have certain reference significance both in theory and practice for improving the efficiency of state-owned asset disposal in administrative institutions and public institutions in our country</p> Yang Chen ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10285 Tue, 15 Jul 2025 11:18:04 +0800 A multidimensional perspective on the impact of digital currency on the transformation of the international monetary system within the theoretical framework of financial development https://ojs.as-pub.com/index.php/PAAT/article/view/10286 <p>From an angle of attack of financial development theory, digital currency exerts influence on the international monetary system in many aspects. In this paper, we establish an analytical framework to analyze how digital currency promotes the process of reshaping international monetary system in terms of financial intermediation, monetary sovereignty redefinition, and cross-border payment infrastructure adjustment, respectively. Our analysis shows that digital currency is not a fuel resulting from the process of technological development, but more importantly, a trigger that triggers the transformation of the international monetary system.</p> Weijia Li ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10286 Tue, 15 Jul 2025 11:18:07 +0800 Exploration of the two-way risk transmission and feedback mechanism between financial market and the real economy https://ojs.as-pub.com/index.php/PAAT/article/view/10287 <p>This paper conducts an study on the relationship between financial market and the real economy, systematically exploring the methods of financial market risk analysis and prediction, risk management strategies, and the two-way interaction mechanism between them. In the field of risk analysis and prediction, research methods have evolved from traditional statistical models to machine learning and deep learning technologies. Although progress has been made in predicting market trends, challenges still remain in predicting extreme events and data application. Risk management strategies have gone through iterations from traditional theories such as the Capital Asset Pricing Model (CAPM) to modern models like Value at Risk (VaR) and Conditional Value at Risk (CVaR), and have formed segmented practices in the management of the electricity financial market, operational risks, and the global market. There is a close two-way interaction between the financial market and the real economy: financial market risks impact the real economy through fluctuations in interest rates and exchange rates; the state of the real economy, in turn, affects the financial market. The two form a vicious cycle through the risk transmission mechanism. Based on this, the paper proposes collaborative governance strategies such as constructing a dynamic risk monitoring system, innovating policy coordination mechanisms, strengthening the ability of finance to serve the real economy, and improving the risk isolation mechanism, aiming to enhance the stability of the financial market and promote a virtuous interaction and sustainable development between the real economy and the financial market.</p> Qianhe Gao ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10287 Tue, 15 Jul 2025 11:18:09 +0800 Research on the satisfaction of government public cultural service supply under the background of cultural and tourism integration-- A case study of Xintai city https://ojs.as-pub.com/index.php/PAAT/article/view/10288 <p>The high-quality development of the integration of culture and tourism requires the government to constantly update the supply of public cultural services in order to continuously meet the diverse demands of tourists for public cultural services. This paper empirically analyzes citizens’ satisfaction with the supply of public cultural services in Xintai City, and proposes optimization strategies in light of the current situation of public cultural service supply in the Xintai municipal government, with the aim of improving people’s satisfaction.</p> Fengqi Du ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10288 Tue, 15 Jul 2025 11:18:12 +0800 Auditing strategies for identifying and measuring corporate currency risks in a volatile exchange rate environment https://ojs.as-pub.com/index.php/PAAT/article/view/10289 <p>In an era of heightened global economic integration and volatile exchange rates, corporate exposure to currency risks has become a critical concern for stakeholders. This paper examines the challenges and opportunities in auditing corporate currency risks, proposing a comprehensive framework for risk identification, measurement, and mitigation. Drawing on quantitative models and qualitative assessments, the study integrates theoretical insights with empirical analysis to evaluate current auditing practices. Key findings highlight the need for auditors to adopt advanced risk assessment techniques, enhance cross-functional collaboration, and leverage technology-driven tools to improve the accuracy of currency risk disclosures. The research contributes to the literature by offering practical auditing strategies that align with international standards, ensuring robust risk management in volatile market conditions.</p> Wen Kong ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10289 Tue, 15 Jul 2025 11:18:15 +0800 The intergenerational differences in digital consumption behavior and the dynamic adaptation mechanism of marketing mix https://ojs.as-pub.com/index.php/PAAT/article/view/10290 <p>Objective: To study the dynamic adaptation mechanism of marketing mix for intergenerational differences in digital consumption behavior, and explore the influence of demand differences among different generations in digital consumption on marketing strategiess.Methods: A multi-objective optimization model was adopted to simulate the consumption behaviors of Generation X, Generation Y and Generation Z.The consumption preferences of different generations and the fit degree of marketing mix were evaluated based on big data analysis.Results: The experimental results showed that Generation Z had the highest sales growth rate (18%) with the most proactive technology acceptance and interactive needs; Generation Y had the sales growth rate of 12% with stronger demand for personalization and brand interaction; while Generation X was more price-sensitive but had relatively smaller market potential (sales growth rate of 5%).Conclusion: Marketing optimization recommendations for different generations are proposed based on generational differences.Firms should flexibly adjust their strategies in product, price, channel and promotion according to different generations, so as to improve the market responsiveness and consumer satisfaction.</p> Jingxuan Tang ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10290 Tue, 15 Jul 2025 11:18:17 +0800 Exploring the impact of deglobalisation on international professional service firms: A case study of the Big Four accounting firms in China https://ojs.as-pub.com/index.php/PAAT/article/view/10291 <p>This paper explores the strategic implications of deglobalisation for international professional service firms (PSFs), focusing on a case study of the Big Four accounting firms—PwC, EY, Deloitte, and KPMG— in China. As geopolitical tensions rise and economic nationalism intensifies, China has introduced restrictive regulatory frameworks that challenge the autonomy and operations of foreign firms. Through the lenses of Institutional Theory and Resource Dependency Theory, the paper examines how the Big Four navigate institutional pressures, regulatory constraints, and power asymmetries in a highly politicised environment. It argues that localisation strategies, strategic partnerships, and hybrid governance models have emerged as key responses to mitigate risks and maintain market presence. Drawing on recent policy developments, industry reports, and academic literature, the study offers a critical analysis of how global firms recalibrate their strategies in response to China’s dual circulation model and evolving business ecosystem. The findings highlight broader implications for multinational PSFs operating in similarly protectionist markets and contribute to the literature on international business strategy and regulatory adaptation</p> Kaiwen Zhang ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10291 Tue, 15 Jul 2025 11:18:19 +0800 Understanding the popularity of luxuries: The Veblen effect and consumer behavior https://ojs.as-pub.com/index.php/PAAT/article/view/10292 <p>This study aims to investigate the reason for inverse relationship between price and demand of luxuries. We used both qualitative and quantitative analysis to understand the mechanism of basic reason -Veblen effect. We concluded four reasons: high quality of product, satisfaction of consumers’ vanity, necessity for socialization, uniqueness of product. We also mentioned the notice points of this analysis in conclusion.</p> Yunzhi Lin ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10292 Tue, 15 Jul 2025 11:18:21 +0800 Research on the construction of “Post-course-competition-certificate-research-creation” integration training mode for vocational undergraduate finance and accounting majors https://ojs.as-pub.com/index.php/PAAT/article/view/10293 <p>This paper focuses on the construction of the “Course-Competition-Certificate-Research-Creation” integrated training mode for vocational undergraduate finance and accounting majors. By analyzing the current practices in curriculum systems, competition integration, certification alignment, research innovation, and industry-academia collaboration, it identifies issues such as disconnection between courses and competition standards, imperfect innovation mechanisms, and insufficient resource integration. Solutions including dynamic curriculum optimization, research-creation practice platforms, and deepened are proposed to enhance professional and innovative competencies, providing insights for vocational education reform.</p> Chengyin Gao, Siyang Hu ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10293 Tue, 15 Jul 2025 11:18:24 +0800 The impact of artificial intelligence technology applications on corporate social responsibility https://ojs.as-pub.com/index.php/PAAT/article/view/10294 <p>With the rapid development of artificial intelligence technology, its application in enterprises is becoming increasingly widespread.This article explores the multifaceted impact of artificial intelligence technology applications on corporate social responsibility, including positive impacts such as improving operational efficiency to support sustainable development, optimizing product and service quality to protect consumer rights, and aiding precise decision-making to better fulfill charitable and public welfare activities.It also analyzes negative impacts such as employment structure shocks, data privacy and security risks, and potential ethical and moral controversies.Based on this, the article proposes strategic recommendations for enterprises to address these impacts, with the hope that enterprises can better fulfill their social responsibilities while utilizing artificial intelligence technology, and promote harmonious development for themselves and society</p> Li Li ##submission.copyrightStatement## https://ojs.as-pub.com/index.php/PAAT/article/view/10294 Tue, 15 Jul 2025 11:18:27 +0800