摘要
运用程序化扎根理论的数据处理技术,对选取的IPO会计舞弊公司进行整合编码,编码结果显示,舞弊公司内部、中介机构和监管环境是影响我国IPO会计舞弊的三大核心因素。各因素由多个因子构成,各因子重要程度存在差异,虚增收入、信息披露不充分、获取经济利益、公司治理不规范、审计程序不严谨、保荐机构责任缺失、发审委审核不严、处罚轻并滞后是影响IPO会计舞弊的“共性因子”。
Adopting data processing technology of the grounded theoryincluding procedures and techniques,this study integrates the selected IPO accounting fraud companies into codes,and the results show that the interior of the fraudulent companies,the intermediary and the regulatory environment are three core factors affecting the IPO accounting fraud in China.Each factor consists of many precise factors and the importance of each factor is different.Inflated income,insufficient disclosure, to obtain economic benefits,the imperfect corporation governance,improper audit procedures,lack of responsibility of sponsors,supine auditing by the issuance examination committee,light and lagging punishment are“the common factors”affecting IPO accounting fraud.
作者
曾月明
许素
ZENG Yueming;XU Su(Donghua University,Shanghai,China)
出处
《管理学报》
CSSCI
北大核心
2019年第10期1552-1562,共11页
Chinese Journal of Management
基金
上海市自然科学基金资助项目(13ZR1401400)
上海市教委科研创新资助项目(ZX201506000007)
关键词
程序化扎根理论
IPO会计舞弊
扎根编码
the grounded theory Procedures and Techniques
the IPO accounting fraud
grounded coding
