欢迎来到天天文库
浏览记录
ID:33323709
大小:1.94 MB
页数:45页
时间:2019-02-24
《我国上市公司财务报告舞弊识别的研究——基于公司内部治理结构视角》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、两南大学硕十学位论文AbstractStudyonDetectingofFinancialReportFrauds0fListedCompaniesinChina——f
2、omtheaspectofInteriorcorporategoVernanceM勾or:TheoryofprobabilityandmathematicalstatisticName:WenXianjuanSupervisor:ProfessorWangKeqinAbstractWiththeproblemof胁udulentfinan
3、cialreponingbecorIlingmorealldmoresenous锄ongthelistedcompaJlies,andtlluseconornjcsconsequenceincullred,mVestorS,creditors,goVemmemandinstitutio璐relatedhaVealreadytakentlle丘audintogreatconsideration.HowtodetectmefraudulemfinaJlcialreporting?Howtoprotect舶m如
4、udulentfinancialr叩ortmgbypubliccompaniesandsolVetlleproblem?Theseproblemsaretroublingauditorsanalong.TheoVerse觞rcsearchaboutthe‰disalreadyex仃emelywidespread,andalsoobtainedgreatachieVeIIlent.HoweVer,nleresearchaboutitindomesticislirnjted,mainlyinVolVesmot
5、iVe,o一百n,preVentionandomeraspectsoff}aud,whichare丘mdaI】nentaltlleoreticresearch,usingmeempiricalamlysisresearchisstillnottoomuch,锄dVeD,f.cwpeoplestandi11meinteriorco巾orategoVemancetoresearchtlle触ud.Whenalistedcompanyh弱astrongsenseof胁udulentmotiVes,sorneim
6、perf.ectimeriorco叩omtegoVemances仉lctureoflistedcompaniesproVidedanopportunity,a11dhasbecometllemostde印-seatedre雒onofthe丘aud.Combmedwimt11especialback伊oundofChineselistedcompanies,thistllesisanalysestheinfluenceofinteriorcorporategoVemancewinl胁udulentfinan
7、cialreporting,缸埘ngtofindoutawaytodetectⅡle丘audulentfinancialr印ortmgf如mt11enlleone,a11dt0preVentitsh印pening.Thisthesisreviewsmeoretical锄dempiricalliteraturesoninteriorco叩orategoVemanceandf.raudulentfinancialreportir玛,吐lenanalysest11ecun.entstatusofChinesel
8、istedcompaniesdeeply.AReranalyzingmerelationshipsbet、Ⅳeeninteriorco叩omtegoVemanceand行audulent6nancialreporting,IputfonⅣardseVeralh),potllesizes.mpanofempiricalstudies,Ipracticemeantesta11dLogiSticre伊essiontestbe似eenthe32触uds姗ples锄d32n0-f.mudsamplesofChine
9、selistedcompanieswimtheV撕ablesofinteriorco印omtegoVemnce,suchastIleoWnershipstmcture,thecharacteristicofboardofdiI.ectorsandt11echaracteristicofboardofsupen,isorsbycontrDllingmefactorofmesizeofthelistedcompanies.Wbco
此文档下载收益归作者所有