摘要
本文选择1999—2004年度发生财务报告舞弊的A股上市公司作为研究对象,考察了影响财务报告舞弊的压力和机会因素,发现避免T处理、退市是其主要压力,股权集中度较高、独立董事比例较低、董事会会议次数较少、董事会成员持股量较少、董事长兼任总经理、监事会无效、变更主审会计师事务所则为财务报告舞弊提供了机会。
The paper studied the pressure and opportunity factors that caused financial statement fraud on the basis of the data of A shares companies （1999-2004） in China. It found that avoiding ST and PT was the primary pressure, and the opportunities mainly came from the higher top 10 shareholdersr ownership concentration, the lower independent director proportion, the fewer number of directorate meetings, the fewer number of shares owned by the directorate members, board chairman and CEO held by one Person, the ineffective supervisors and CPA firm changed more frequently.
出处
《审计研究》
CSSCI
北大核心
2007年第5期91-96,90,共7页
Auditing Research
基金
国家自然科学基金"网络环境下的企业内部控制设计"[项目批号:70472012]的阶段成果。
关键词
财务报告舞弊
压力
机会
financial statement fraud, pressure, opportunity
