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会计舞弊行为探析

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摘要 会计舞弊的机理可以用行为经济学的基本原理加以阐释。“有限理性”假设可以说明会计舞弊为何产生;前景理论可以解释会计舞弊中的合谋现象;锚定效应、过度自信和从众行为可以表明为什么经济主体和个人甘冒舞弊被发现和受到处罚的风险。
作者 周慧德
出处 《产业与科技论坛》 2006年第11期105-106,共2页 Industrial & Science Tribune
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