公司内部治理结构、外部治理环境和上市公司财务报告舞弊

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1、汕头大学硕士研究生毕业论文公司内部治理结构、外部治理环境与上市公司财务报告舞弊AbstractThispaperdoesempiricalresearchonrelationshipbetweencorporategovernance,institutionalenvironmentandfinancialstatementfraud.ThedatacomefromtheenforcementactionsoftheChineseSecuritiesRegulatoryCommission(CSRC),SHENZHENStockExcha

2、ngeandSHANGHAIStockExchange.Thedegreeofthefinancialstatementfraudofeachpenalizedlistedcompanyiscalculatedinthispaper.Empiricalresultindicates:dualityofCEO,sharesofmanager,concentrationofshareholding,operativefactormarketarepositivelyrelatedtofinancialstatementfraud,andthet

3、enureofcompanychairman,theproportionofnationalshareholding,theproportionofcorporateshareholding,profit,thedualityofauditorandtherelationshipofgovernmentandmarketarenegativelyrelatedtofinancialstatementfraud.However,proportionofoutsidedirectors,thesizeoftheboard,thesizeofth

4、esupervisorboardandlegalenvironmentshavenoimpactonfinancialstatementfraud.Keywords:corporategovernance,institutionalenvironment,financialstatementfraudII汕头大学硕士研究生毕业论文公司内部治理结构、外部治理环境与上市公司财务报告舞弊目录摘要............................................................................

5、.................................IABSTRACT................................................................................................II目录..........................................................................................................III第1章前言.................

6、...............................................................................11.1问题的提出........................................................................................11.2本文的研究结构................................................................................2第2章文献

7、综述以及本文的创新之处.......................................................22.12.22.32.5国外文献综述....................................................................................2国内文献综述....................................................................................5前人的研究以及不足..

8、.......................................................................8本文的创新之处..........