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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?
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
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