摘要
以1999年至2008年6月30日之间发生利润造假并被证监会公告处罚的A股上市公司作为研究对象,从财务和非财务两个角度考察相关的识别因素。分析公司股权、内部治理、外部审计和公司财务等,可以发现:股权集中度较高、监事会比例较高的公司发生舞弊的可能性较低;董事长兼任总经理的公司容易发生财务舞弊;而舞弊公司比没有舞弊的公司在舞弊当年被出具非无保留审计意见和变更会计师事务所的可能性更大;发生舞弊的可能性与主营业务收入增长率正相关,与资产负债率负相关。
In this paper, the A - share listed companies are reviewed as samples which had behavior of financial reporting fraud during from 1999 to June 30, 2008 and were noticed by Securities Commission, studying the relevant factors which cause malpractices from financial and non - financial perspective. Based on the analysis of company shares, internal administering, external audit and corporate finance, it＇ s found that the higher degree of concentration of ownership, the higher proportion of the board of supervisors of the company lower the possibility of fraud ; the part - time chairman of the board and general manager＇ s company are vulnerable to financial fraud; the company with fraud is more likely to be issued by non - unqualified audit opinion and to change accounting office compared with the non - fraud. In addition, the possibility of fraud is positively related with the main business revenue growth rate, negatively related with the rate of assets and liabilities.
出处
《江苏经贸职业技术学院学报》
2009年第6期15-20,共6页
Journal of Jiangsu Institute of Commerce
关键词
上市公司
舞弊
识别
listed company
financial fraud
recognizing
