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论文作者:英语论文论文属性:案例分析 Case Study登出时间:2015-05-20编辑:Karlie点击率:4813
论文字数:1376论文编号:org201505191656304864语种:英语 English地区:英国价格:免费论文
关键词:
摘要:本论文选取了三个真实案例,来分析虚假账务,讲述了虚假账务的成因、处理过程、处理结果和危害。
For example:
Sarbanes-Oxley Act Section 104 : Inspection of registered public accounting firms. What it will do is Verify that financial statements are accurate. It could prevent using questionable accounting practices.Section 201: services outside the scope of auditors. What it will do is restrict auditors to audit activities only. It could prevent fostering improper relationships; reducing the likelihood of compromising a good audit for more revenue.
Sarbanes-Oxley Act goal strengthens the company responsibility, protects the public company investor's benefit to be exempt from company top manager and the related organization violation, its intrinsic logical mentality is: Enhances the public corporate finance report and information disclosure timeliness and the accuracy, may protect the public company investor's benefit effectively; But strengthens the company top manager financial report responsibility, provides the outside audit independently and so on, will be helpful in enhances the corporate finance report and the information disclosure quality.
The special discussion audit independence, and proposes certain measures, one of them is forbids the Accounting firm both to provide the audit service to the identical customer, and provides the advisory service. Research discovered that after Sarbanes-Oxley Act implementation, the auditor is willing to provide the non-standard non-reservations the report of audit, moreover, in the corporation report profit the earnings management's degree reduces. This discovery supports the Sarbanes-Oxley Act enhancement audit independent inference.
Because one of Sarbanes-Oxley Act central contents is the tighten auditing committee, the restricted surplus management (improves information quality). If the market can the full anticipated Sarbanes-Oxley Act influence, these earnings management be so high, the National audit office independence bad To be listed, its market response must be few with the earnings management, between the National audit office independence strong To be listed has the remarkable difference. Their experience result cannot obviously support its deduction. The author believed finally, Sarbanes-Oxley Act passing, but is quantity increases unceasingly to the market, the scale enlarges unceasingly accountant the corrupting practices event's instinct responded, it contains the content more is statesman's slogan and the instigation, but is not one kind of reform in the true sense.