7Beneish, M. 1997. Detecting GAAP vMations: hnpliea- tions for assessing earning management among firms with extreme financial performance. Journal of Accounting and Public Policy, 16 (Fall) : 271 -309.
8Bologua G. J. , Lindquist R. J. & Wells J. T. 1993. The Accountant's Handbook of Fraud and Commercial Crime. John Wiley & Sons Inc: 20 -81.
9Burgstahler and Dichev. 1997. Earnings management to avoid earnings decreases and losses. Journal of" Accounting and Economics, 24:99 - 126.
2Francis J. Facciolo.Unanthofized Payment Transactions and Who Should Bear the Losses, Chi. - Kent L. Rev. 605,2008, p. 9.
3Francis J. Facciolo.Unanthofized Payment Transactions and Who Should Bear the Losses, Chi. - Kent L. Rev. 605,2008, 第11页.
4User Agreement for PayPal Services, https .//www. paypal, com/c2/webapps/mpp/ua/useragreement - full, last visit on December 20, 2014.
5Pass - through Deposit Insurance Regulations Can Be Found at 12 C. F. R. § 330.5 and 12 C. F. R. § 330.7, http .//www. fdic. gov/regulations/laws/rules/2000 -5400. html ,last visit on Juanuary 15,2015.
