期刊文献+

我国上市公司会计舞弊的动因及对策 被引量:4

下载PDF
导出
摘要 会计舞弊严重影响正常的社会经济秩序和社会经济资源的合理配置,破坏市场运行机制。因此,立足我国国情研究上市公司会计舞弊问题具有很强的现实意义。本文对我国会计舞弊的动机进行了分析,有针对性地提出了从机制上改进的政策措施。
作者 安琪
出处 《现代商业》 2008年第11期178-178,共1页 Modern Business
  • 相关文献

参考文献2

二级参考文献36

  • 1JEFFREYHBIRNBAUM.扫荡审计业[J].财富,2003,(8).
  • 2(责任编辑:秦玉珍).中外会计资讯[J].国际财务与会计,2003,(2).
  • 3Albrecht W. S and M. B Romney. 1986. Red-flagging Management Fraud: A Validation [J], Advances in Accounting.(3): 323-333.
  • 4Kinney. W and McDanie L. 1989. Characteristics of Firms Correcting Previously Reported Quarterly Earnings [ J ]. Journal of Accounting and Economics (Feb).
  • 5Loebbecke, J. K. and Willingham. 1988. Review of SEC Accounting and Auditing Enfoencement Releases. Working paper,University of Utah.
  • 6Loebbecke, J. K. and John. 1992. Corporate Governance and Disclosure Quality. Accounting and Bussiness Research,Spring.
  • 7Cottrell, D. M and Albrecht, W. S. 1994. Recognizing the Symptoms of Employee Fraud. Health Care Financial Management, 1994 (May): 19-25.
  • 8Persons O. 1995. Using Financial Statement Data to Identify Factors Associated with Fraudulent Financing Reporting. Journal of Applied Business Research, (11) : 38 -46.
  • 9Hoffman Vicky B, Morgan Kimberly P and Patton James M: The Warning Signs of Fraudulent Financial statement, Journal of Accountancy, 1996 (Oct).
  • 10Beasley M: An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud[J], The Accounting Review, 1996, 71 (Oct) : 443 -465.

共引文献106

同被引文献8

引证文献4

二级引证文献2

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部