期刊文献+

上市公司财务舞弊案例分析——以安徽皖江物流为例 被引量:2

下载PDF
导出
摘要 随着我国市场经济的日趋活跃,越来越多的公司选择了上市,然而上市公司财务舞弊现象依然存在。本文以安徽皖江物流公司财务舞弊案例作为研究对象,分析其主要舞弊手段,最后从公司内部治理和风险控制、社会监管等方面阐述防范对策。
出处 《现代商业》 2019年第33期176-177,共2页 Modern Business
  • 相关文献

参考文献4

二级参考文献19

  • 1韩文明.中国上市公司会计造假行为的统计特征分析[J].审计与经济研究,2005,20(5):56-60. 被引量:11
  • 2Persons O. Using Financial Statement Data to Identify Factors As- sociated with Fraudulent Financing Reporting [ J] . Journal of Applied Business Research, 1995, (11) : 38 -46.
  • 3Albecht W. S, Wernz G. W & W illiams T. L. Fraud : Bring the Light to the Dark Side of Business [ M ] . NewYork Irwin Inc, NewYork, 1995, 15-52.
  • 4Bologua G. J. , Lindquist, R. J. & Wells J. T. The Accountant' s Handlxmk of Fraud and Commercial Crime [ M ] . John Wiley & Sons Inc, Hoboken, 1993.20- 31.
  • 5Dechow P. , Sloan R. and Sweeney A. Cases and Consequences of Earnings Manipulations: An Analysis of Finns Subject to En- foreement Actions by the SEC [J] . The Accounting Review, 1996, (4) : 441 -454.
  • 6Beasley M. An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud [J].The Accounting Review, 1996, (10) : 443 -465.
  • 7Uzun H. , Szewczyk S. H. and Varma R. Board Composition and Corporate Fraud [J] . Financial Analysts Journal, 2004, (3) : 33 -43.
  • 8Bessley M. S. , Carcello L V and Hermanson D. IL Fraudulent Fi- nancial Reporting: 1987 - 1997--An Analysis of U. S. Public Companies [ C ] . A monograph Published by the Committee of Sponsoring Organizations of the Treadway Commission ( COSO ) [ R] . NewYork. 1999. 1 -30.
  • 9Johnson S. A., Ryan H. E. and Tian Y. S. Managerial Incen- tives and Corporate Fraud: The Sources of Incentives Matter [J] . Review of Finance, 2009, (1) : 115 -145.
  • 10CoRrell D. M, Albrecht W. S. Recognizing the Symptoms of Employee Fraud [ J ] . Health Care Financial Management, 1994, (5): 19-25.

共引文献53

引证文献2

二级引证文献4

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