1、国外会计信息失真问题研究综述8 和存货。Persons(1995)的研究发现，行业是影响财务报告舞弊3SEC s complaint to Hl 由 SouthCorporal on and Richard M. 的一个重要因素。Reza 优(2 脱)则从条件(，nditions)、公司结构 Scrushy, March 19, 23 (叩刷刷 lCture)和选择(choic)等 3C的角度将所有的风险因 4 Carol A. Knapp, C. K. Michael，白赔 ElIect Experience and 素归纳到类似于 SASNO.99的三大类中:激励/压力(incentive
2、/ Explic t Fraud阳 skAs能 ssrnenlin Detecting Fraud with Analytical pro?p附 ure)、机会(opportw?ties )和态度/藉口(attitudesl rationaliza?cedures，Acunlt 吨 Organizationand sc:陀iety，26，2ltions) 0 Beneish (1997)发现，违背 GAAP的公司比那些没有违背5 Eliott ,Robert k. And Jacobson, Peter D, Det创 ngand Deter?GAAP的公司年轻、杠杆特征更加明显、增长速度更高
3、、股价表由JgFinancial Slatement Fr aud , Coq四百 teAc ，unl?ng， Fall.1986 6 McMullen, Dorothy A, Raghunandan, K. And Rana, D V. , ln?现更差。缸 mmersand Swee町(199:的则通过 CascadedLogit模型检 temal岛 ntrolRepo邸缸 dFinancial Reporl?鸣 Problerns，Ac山 U吨验财务报告舞弊与内幕交易之间的联系来考察内部交易是否可 Horizons，胁 c，1996 以作为指示财务报告舞弊可能性的另外一种信号。其研究发7
4、 叮川AIC 阳 PA，Statem陀 e创阳川 n阳圳 l咀削 tof Al叫 l!r吨现，内部人在舞弊发生的时间里尽量卖出或少买公司的股票。 Fraud in a Financial 所以，他们认为，内幕交易是预示舞弊潜在可能性的警报。l.ee，Slatement Audit, New y，创 X:AI臼A，l997I 咿田和 Howani(l朔)等对盈余减去经营活动所产生的现金流8 Albrrecht, W. Steve, Wemz, G叫 dW.W山 ams， lIDothy 量差值在揭示财务报告舞弊中的作用进行了分析和论证。L. ，Fraud:Bri 鸣 theLight to th
5、e Dark S de of Busin脯，NewYork:IR?WIN ,lnc, 1995 五、关于会计信息失真治理的研究综述 9 Kennit D. Larson , William 岛 le.Fun也mentalAccounting Prin?西方会计理论界还从民间审计、公司治理(包括董事会、审 ciples M ( 11 ) . Richard. lrwin. , 1988 计委员会和内部审计)、外部监管等方面对会计信息失真治理(责任编辑:帅时远)(防范与发现)进行了积极的探索。Elliott 和 J削 bson(J986)认?4?4?4?4?4?4?4?卅?4?乏灲莹?4?虑犷?4
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