会计舞弊行为实证研究

Empirical Research on Accounting Fraud

利用2014年上市公司调查数据,运用Logistic回归模型对上市公司会计舞弊的影响因素进行了定量分析。结果发现个人因素、家庭因素、外部因素的不同方面都对上市公司会计舞弊有重要影响。研究表明,男性相对于女性、较低人力资本水平相对较高人力资本水平更容易发生会计舞弊;身体素质较差、受教育程度越低、社会资本高的会计人员发生会计舞弊的概率更大;家庭经济状况越差的会计人员越容易发生会计舞弊;公司福利制度、晋升空间对会计人员会计舞弊也有一定影响。

Using the 2014 survey data of listed companies,this thesis carries out a quantitative analysis to analyze the influencing factors of accounting fraud of listed companies with Logistic regression model. It is found that there exist personal factors,family factors,different aspects of the external factors which have important influence on accounting fraud of listed company. It shows that compared to women,man is more likely to happen accounting fraud. And so is high levels of human capital,compared to low level of human capital. The probability of accounting fraud is higher among accounting personnel with poor physical quality,lower level of education and higher social capital. Those with poor family economic condition are more prone to accounting fraud. In addition,company welfare system and promotion space have some influence on accounting personnel＇s accounting fraud.