英语论文网

留学生硕士论文 英国论文 日语论文 澳洲论文 Turnitin剽窃检测 英语论文发表 留学中国 欧美文学特区 论文寄售中心 论文翻译中心 我要定制

Bussiness ManagementMBAstrategyHuman ResourceMarketingHospitalityE-commerceInternational Tradingproject managementmedia managementLogisticsFinanceAccountingadvertisingLawBusiness LawEducationEconomicsBusiness Reportbusiness planresearch proposal

英语论文题目英语教学英语论文商务英语英语论文格式商务英语翻译广告英语商务英语商务英语教学英语翻译论文英美文学英语语言学文化交流中西方文化差异英语论文范文英语论文开题报告初中英语教学英语论文文献综述英语论文参考文献

ResumeRecommendation LetterMotivation LetterPSapplication letterMBA essayBusiness Letteradmission letter Offer letter

澳大利亚论文英国论文加拿大论文芬兰论文瑞典论文澳洲论文新西兰论文法国论文香港论文挪威论文美国论文泰国论文马来西亚论文台湾论文新加坡论文荷兰论文南非论文西班牙论文爱尔兰论文

小学英语教学初中英语教学英语语法高中英语教学大学英语教学听力口语英语阅读英语词汇学英语素质教育英语教育毕业英语教学法

英语论文开题报告英语毕业论文写作指导英语论文写作笔记handbook英语论文提纲英语论文参考文献英语论文文献综述Research Proposal代写留学论文代写留学作业代写Essay论文英语摘要英语论文任务书英语论文格式专业名词turnitin抄袭检查

temcet听力雅思考试托福考试GMATGRE职称英语理工卫生职称英语综合职称英语职称英语

经贸英语论文题目旅游英语论文题目大学英语论文题目中学英语论文题目小学英语论文题目英语文学论文题目英语教学论文题目英语语言学论文题目委婉语论文题目商务英语论文题目最新英语论文题目英语翻译论文题目英语跨文化论文题目

日本文学日本语言学商务日语日本历史日本经济怎样写日语论文日语论文写作格式日语教学日本社会文化日语开题报告日语论文选题

职称英语理工完形填空历年试题模拟试题补全短文概括大意词汇指导阅读理解例题习题卫生职称英语词汇指导完形填空概括大意历年试题阅读理解补全短文模拟试题例题习题综合职称英语完形填空历年试题模拟试题例题习题词汇指导阅读理解补全短文概括大意

商务英语翻译论文广告英语商务英语商务英语教学

无忧论文网

联系方式

留学生会计专业硕士论文-Can accounting fraud be identified early from publicly available information?

论文作者:留学生论文网论文属性:硕士毕业论文 dissertation登出时间:2012-02-21编辑:anterran点击率:6556

论文字数:9784论文编号:org201202211141518407语种:英语 English地区:美国价格:$ 88

关键词:accounting fraudmanagement privilegeAccounting information asymmetryKelon

摘要:提供会计专业硕士论文-如果会计信息使用者可以有效地识别会计欺诈行为,会计舞弊的危害与相关团体就会大大降低。如何有效地识别会计舞弊是本研究的重点。

Can Accounting fraud be identified early from publicly available information?

 

Abstract

There are many accounting fraud case in China's securities market, such as Lantian, Yinguangxia and Kelon Group; while in the United States, the well-known example such as Enron, WorldCom, Xerox and a series of listed company's accounting fraud incidents. The impact of these events on the global economy is very large. The increasing spread of accounting fraud not only brought great losses to investors and creditors, but also sparked crisis of confidence in capital markets. How to resolve accounting fraud? This is not an easy question. If the accounting information users can effectively identify the accounting fraud, the hazard of accounting fraud against the relevant groups will be greatly reduced. How to effectively identify the accounting fraud is the focus of this study.

In this paper, I take Kelon as a case of accounting fraud to have in-depth analysis and get the corresponding countermeasures. This article points out that accounting fraud is from management privilege in order to obtain some kind of unfair or illegal benefits, taking the behaviour of deliberate deception or concealing major accounting information, with intent, continuity, and other characteristics of the seriousness of the consequences. On the basis of Kelon studies using a variety of accounting malpractice. We need to discover fraud through in-depth analysis, and do greater effort to identify fraud and find the motives of accounting fraud.

Based on case studies, this paper presents the Internal and External countermeasures from the roots of fraud. We should focus on the incentive to establish a scientific mechanism, supplemented by an appropriate incentive equity incentive compensation system, and to reduce fraud proceeds. And then, we should strengthen the internal governance and optimized ownership structure to strengthen the independence of the board of supervisors and strengthen internal controls and internal audit. Again, we should improve the external monitoring system to increase legal sanctions efforts to crack down on fraud.

Key words:     Financial fraud ,    management privilege ,    Accounting information asymmetry ,   Kelon

 

Contents
1. Introduction 3
2. Literature 4
2-1 Accounting information 4
2-1-1 The contents of accounting information 4
2-1-2 The need of accounting information 7
2-1-3 The basic rules of accounting information 12
2-2 The theory of accounting information asymmetry 14
2-2-1 Accounting scandal 15
2-2-2 The background of accounting information asymmetry 16
3. Methodology 18
3.1 Data Collection 19
3-2 Research procedure 20
3-2-1 The study object 20
3-2-2 The paper structure 21
3-3 Research Approach 22
4 Case Study: Kelon Electric Group 23
4-1 Background of this case 23
4-2 Signal of Financial Fraud 25
4- 2-1 Relationship level among the institutions 26
4-2-2 Industry Level 31
4-2-3 The organization and management level of Kelon 32
5. Conclusion and Revelation 34
5-1 The conclusion 34
5-2 The Revelation 35
5-3 The Prospect of the Study 40
References 42

 

1. Introduction
The environment of accounting has e论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

共 1/3 页首页上一页123下一页尾页

英国英国 澳大利亚澳大利亚 美国美国 加拿大加拿大 新西兰新西兰 新加坡新加坡 香港香港 日本日本 韩国韩国 法国法国 德国德国 爱尔兰爱尔兰 瑞士瑞士 荷兰荷兰 俄罗斯俄罗斯 西班牙西班牙 马来西亚马来西亚 南非南非