审计失败上市公司之舞弊特征分析

The Fraud Characteristics of Listed Companies Involved in Audit Failure

主要研究导致事务所审计失败的上市公司舞弊特征,重点从舞弊公司的财务状况、所处行业、舞弊的时间特征、舞弊手段与舞弊金额、舞弊动机、舞弊人员等方面进行分析。研究发现:舞弊公司的规模相对较大,但盈利能力相对较低,集中于制造业,舞弊主要集中在上市时和上市后五年内,舞弊与处罚的时间间隔大多数在2年以上,舞弊具有较大的隐蔽性;虚增收入为最主要的舞弊手段;为了上市和避免亏损成为舞弊的主要动机;舞弊涉及高级管理人员、中介机构、控股股东和子公司等众多人员和机构。最后,从推进发行、退市和监督体系的改革,关注舞弊、推进风险导向审计方法以及加强审计独立性三个方面提出政策建议。

This paper mainly studies fraud characteristics of listed companies that lead to audit failure from the companies＇ financial situations, industries belonged, fraud time, fraud means, fraud amounts, fraud motives, and persons involved. It is found that the fraud companies generally have a relatively larger size, but a relatively low profitability, and mostly belong to manufacturing industry; most fraud happens on the listing year or within five years after listing, the time interval between financial reporting fraud and the punishment is mostly over two years, the fraud is always concealed; the main means of fraud is inflated revenue; the main motives for fraud are to be listed or to avoid losses; senior management, number of intermediaries, controlling shareholders, subsidiaries and other persons or institutions are involved in the fraud. Finally, the paper makes some policy recommendations from the following aspects ： （ 1 ） promoting the reform on stock issuing, delisting and supervision system; （2） paying more attention on fraud and promoting risk-based audit approach ; （3） strengthening the independence of auditors.