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ID:36413969
大小:8.72 MB
页数:168页
时间:2019-05-10
《中国上市公司财务报表舞弊现状分析及甄别模型研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、厦门大学博士学位论文中国上市公司财务报表舞弊现状分析及甄别模型研究姓名:连竑彬申请学位级别:博士专业:会计学指导教师:黄世忠20080401AbstractIIltIlisp印er,weselectedl37listedcompalliesinCMnat11athadbeensubjectt0accountingeI怕rcementactionduring1994-2006邪tllefraudsaIllple,aIldtllencollecteddataa_boutthis胁ds锄plet0d印ictdetailedlyt
2、llebaSiccharacter,co印orategoVe珊memch嬲lcter,behaViorcharacter,independentauditch黜粥terandsequelcharacterof丘audcompallies.Wefoulldtllat(1)I沁lativetonon一丘audcomp砌es,Cmnesef.raudcompaIlieswererelatiVelysmalla11denduremorefinancialpressure;t11eindustriesafI’ectedmostfkq
3、uentlyincludedm龇mfIacturing,agriculture觚dITiIldus时;TIleareawheremostoftlle觚dcompanieswerelocatedareuIlderdeVelopedproVinces.(2)RelatiVet0non-f.mudcomp砌es,C11inese仔audcompaIlieshadrelatiVelyhi曲percemageofcurrentstock,lowattendanceofshareholdersmeeting,lowfkquencyof
4、directorsmeetings,lowStockequityconcentrationde矿ee,lowla玛eststockholdercontrolde铲ee,11i曲directors觚domcers’StockoⅥmership,lowdirectorsaIldomcers’aVerageages,hi曲percemageofmaledirectorsandofficers.(3)7nlemostcommontechIliquesuSedto助udulentlyIIlisstatefinancialstatem
5、entinfomationisimproperreVenuerecognjtion,andrelatedpany仃aIlsactionalldassetreorg;aIlizationarepecul泌techniquesuSedbyCmnese胁dcomp砌es.(4)C啪ulatiVe锄。嘶sof舢dswererelatiVelylargeinli曲toftllerelatiVelysmallsizesoftllecompaIliesinV01Ved.Thefinancialstatement丘audsgenerall
6、yinVolVedmuItiplefiscalperiods.(5)Few鼬dcompanies、veI.edetectedbyextemalauditor,manycompaJlieschaJlgedauditorSd面ngttle行audperiod.(6)Thenmbersofcomp撕essubjecttoaccountingeId'orcementactionhadshown趾increaSingtrend.(7)Alargeproponionof心audcompanieshadsuff.eredSpecialt
7、reatInent,suspendingorteminatingt11elistingoftIlecompanies’shares.(8)Few行audcompaniessu矗’eredsubStantialitypumshment.Basedonthesta_tusquooffinancialstatements丘audinChinesecapitalmarket,we甜empttousecascadedlogita11alysistoestablishaIlintegratiVe触ud-detectingmodel.F
8、irstly'uIldertlle“f.raudtriaJlgle”厅锄ework,、ⅣeputtheproxyVariablesoff-raudincemiVe,丘audopportullityaIldf.raudrationalizationintologitre铲essionmodelt0e嘲bl
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