财务报告舞弊

公司治理视角下的财务报告舞弊探析

The Research on Financial Reporting Fraud Based on the Perspective of Corporate Governance

财务报告舞弊的存在已为经济的发展带来巨大的损失。

The existence of financial reporting fraud has caused the economic development of huge losses .

论文的创新主要有以下四点：（l）提出财务报告舞弊的四因子假说，认为在文化、动机、机会和权衡四个因子皆备时，财务报告舞弊就会发生；

This paper is innovative in the following four areas : ( 1 ) It proposes a hypothesis of four factors for fraudulent financial reporting , suggesting that when the four influencing factors of culture , motive , opportunity and trade-off are present , fraudulent financial reporting will occur ;

增加上市公司财务报告舞弊的成本。

Increase the cost of fraudulent financial reporting of listed companies .

对财务报告舞弊的思考与借鉴

Reflections on the Financial Report Fraudulence and the Reference

财务报告舞弊的预兆分析研究

Omen Signal Analysis That the Financial Report Practices Fraud

董事会构成与财务报告舞弊问题研究

A Study on the Structure of board of directors and Financial Reports Fraud

论财务报告舞弊的审计责任

The Auditing Responsibility for the Irregularities of Financial Statement

财务报告舞弊的后果是极其严重的。

The result of financial statement fraud is serious .

财务报告舞弊特征研究的实证发现：文献综述与评论

Empirical Findings on the Research about Financial Statement Fraud : Literature Review & Analysis

但是近年来发生的财务报告舞弊案例，很多都牵涉到注册会计师的审计合谋问题。

But , many cases of financial statement fraudulent practices involve CPA 's auditing collusion .

上市公司财务报告舞弊识别的实证研究

Positive Research on the Financial Fraud Recognizing of Listed Companies : Evidence from Stock A

目前，上市公司财务报告舞弊现象依然屡禁不止，甚至愈演愈烈。

Recently , listed Corporation financial reporting fraud phenomenon is frequently occurred , and even intensified .

最后，结合对上述结论的分析，提出了财务报告舞弊的动态治理链。

Finally , combines the analysis on conclusion described above , proposes the dynamic government chain .

因此，对财务报告舞弊的防范与治理研究具有极其重要的理论和现实意义。

Therefore , it has an extremely important practical significance to research the financial reporting fraud .

对美国上市公司财务报告舞弊的法律责任分析

Analysis on the Legal Responsibility of the Fraudulent Practices in American Listed Companies ' Financial Reports

财务报告舞弊动因分析与警戒信号识别

The Analysis of Fraud Motivations and the Recognition of Alert Signals in a Financial Report Audit

第二，对于财务报告舞弊的识别，文章中主要是针对非财务信息和财务信息两个方面进行的。

The article is mainly directed against two aspects which include non-financial information and financial information .

外部董事制度还具有提高股东财富，减少财务报告舞弊等作用。

It also can help to increase wealth for shareholders and reduce malpractices in accounting statements .

首先，对财务报告舞弊与股权融资困境关系进行一般理论分析。

Firstly , the dissertation generally analyzes the relations of financial statement fraud and equity financing predicament .

然而，与国外类似，财务报告舞弊犯罪现象在我国也相当严重。

However , just like foreign countries , the crime phenomenon is quite serious in our country .

本文着重研究财务报告舞弊与股权融资困境的关系。

The dissertation mainly focuses on studying the relation of financial statement fraud and the equity financing predicament .

利用决策树技术构建了财务报告舞弊识别模型，以可视化的形式展示了整棵决策树。

Constructed the financial reporting fraud identification model by decision tree to show the form of visual tree .

财务报告舞弊的治理&上市公司激励与控制视角

The Governance of Financial Report Irregularity & The Perspective of the Encouragement and Control of the Listed Companies

财务报告舞弊的频频曝光，严重动摇了投资者的信心，阻碍了经济的健康发展。

The frequent exposure of financial reporting fraud seriously shakes investor confidence and hinders the healthy development of economy .

形成股权融资困境的各影响因素与财务报告舞弊的关系怎样？

How is about the relation that every influence factor of forming the equity financing predicament and financial statement fraud ?

但是将收益质量与财务报告舞弊结合起来进行探索的研究，目前在国内外并不多见。

However , there is little research about the relevance between earning quality and frauds both in domestic and overseas .

区分了狭义的公司治理与广义的公司治理，并选定从广义的角度分析财务报告舞弊。

Distinguish corporate governance between narrow and broad , and selected the view of broad to analyze the financial reporting fraud .

众多上市公司财务报告舞弊现象的发生，严重扰乱了市场的正常秩序，损伤了投资者们的信心。

The occurrence of many listed companies ' financial reporting fraud seriously disrupted normal market order and damaged investors ' confidence .

上市公司财务报告舞弊行为，作为一种会计现象，既不是偶然的，也不是孤立的。

The listed company practicing fraud on financial report is accounting phenomena , which does not occurred accidentally or in isolation .