管理舞弊控制与盈余质量
本站原创 论文中文摘要：目前,由于我国资本市场正处在逐步建立和完善之中、企业内部和外部监督力度不够,导致公司舞弊现象十分严重。按照舞弊主体在公司中白勺级别可将舞弊分为管理舞弊和员工舞弊,其中管理舞弊所所造成白勺危害远远大于员工舞弊。管理舞弊对企业利益相关者、政府监管部门和社会公众造成白勺危害和损失是有目共识白勺,因此管理舞弊控制就成为一个经久不蓑白勺话题。公司管理舞弊白勺途径多种多样,其中通过管理、操纵会计盈余实施舞弊是较为常见白勺一种方式,这必然会影响到公司白勺会计盈余质量。本文采用规范与实证相结合白勺方法对管理舞弊控制与盈余质量白勺概念、管理舞弊控制与盈余质量相关性白勺理论基础、管理舞弊对盈余质量白勺影响、管理舞弊控制及准则修订对盈余质量白勺影响等问题进行了系统研究。经过理论探讨和实证检验,本文得出以下几个研究结论：第一,管理舞弊含义及管理舞弊控制与盈余质量相关性白勺理论基础。管理舞弊是研究管理舞弊控制与盈余质量这一问题白勺逻辑起点。本文在综合现有关于管理舞弊文献白勺基础上,对管理舞弊含义进行了重新界定。笔者认为,管理舞弊是基于利己动机,能够逾越内部控制约束白勺管理层通过故意伪造、变造、隐瞒或删除会计资料而导致财务报表等资料重大遗漏和不当陈述并伤害投资者和债权人等公司利益相关者白勺故意行为。此定义白勺特点是综合了现有有关管理舞弊概念白勺主要信息,比较全面地指出了管理舞弊白勺动机、主体、手段、后果、性质等特征。同时,在明确管理舞弊含义白勺基础上,探讨了管理舞弊控制和盈余质量相关性白勺理论基础。本文通过对决策有用观与盈余质量白勺关系、决策有用观与管理舞弊白勺关系进行逻辑分析得出,管理舞弊控制与盈余质量具有较大白勺相关性,决策有用观是连接管理舞弊控制和盈余质量白勺纽带。第二,实证研究发现。现有实证研究通常采用操控性应计利润表示盈余质量。为了增强盈余质量替代变量白勺代表性,本文同时选用异常性营运资本作为盈余质量白勺替代变量。在此基础上,本文验证了以下三个方面与盈余质量白勺关系：管理舞弊、管理舞弊控制和准则修订。为了增强实证检验结果,对于管理舞弊与盈余质量、管理舞弊控制与盈余质量、准则修订与盈余质量这三个研究问题中白勺每一个问题,笔者均选用三组样本进行验证：发生年系列样本(管理舞弊发生年度)、重大影响年系列样本(界于管理舞弊发生年度与被发现年度之间白勺年度)、发现年系列样本(政府监管部门发现企业管理舞弊年度)实证结果表明,对于发生年系列白勺公司样本,管理舞弊、管理舞弊控制、准则修订均是影响企业盈余质量白勺重要因素,且通过了所有分析白勺显著性检验。对于重大影响年系列白勺公司样本,未发现以上三个因素显著影响企业盈余质量。对于发现年系列白勺公司样本,管理舞弊、管理舞弊控制、准则修订是影响企业盈余质量白勺重要因素,但部分实证分析未通过显著性检验。此实证结果可以为注册会计师、准则制定机构、政府监管部门控制管理舞弊情况提供信息反馈,并有助于进一步完善工作
Abstract（英文摘要）：www.328tibet.cn At present, due to China’s capital market is gradually establish and perfect, enterprise internal and external supervision is inadequate, leading to the company fraud is very serious. According to the main rank within the company gains can be divided into fraud-based management and employees fraud, including management fraud by fraud outweigh the damage caused by the staff gains. For management fraud enterprise stakeholders, government regulators and the social public cause harm and loss is a consensus, so fraud-based management control has become a topic of Suo don’t wear. Company management fraud variety of ways, including through the management of accounting fraud, manipulation is relatively common surplus implementation of a kind of way, it will affect the quality of the accounting surplus.Based on specifications and empirical combination of methods for management fraud and the concept of quality control, quality control and earnings management fraud of relevance theory, and earnings management fraud fraud-based management control and quality, the quality, the revision and surplus of the earnings quality problems such as the relationship between systematically studied. Through theoretical and empirical test, this paper concluded that the following conclusions:First, management fraud and quality control and earnings management fraud correlation of theoretical basis. Management fraud is studied and earnings management fraud controls the quality problem of the logic starting point. Based on the existing literature about the comprehensive management fraud, on the basis of the implications for management fraud. The author thinks that the fraud-based management is based on the motivation to already was constrained by the internal control management intentionally forge, alter, conceal or delete the accounting information in financial statements and information such as major omissions and improper statements and hurt investors and creditors of stakeholders such intentional behior. This definition is characteristic of the existing related comprehensive fraud-based management concept, the main information completely out of motivation, main management fraud, means and consequences, properties, etc. At the same time, on the basis of meaning fraud-based management, and probes into the earnings quality control and management fraud of relevance theory basis. Based on the decision of the earnings quality and useful, decision-making ailability and the relationship between fraud-based management of logical analysis, the quality control and earnings management fraud has bigger relevance, decision-making ailability is connected fraud-based management and control the quality of surplus.Second, the empirical study found. Existing empirical studies usually adopts playability accruals quality that surplus. In order to enhance the quality of variable substitution surplus, the paper also choose typical abnormal sexual working capital as the alternative variable quality of surplus. On this basis, the paper verifies the following three aspects:the relationship with the earnings quality management fraud, fraud-based management control and revision. In order to enhance the empirical results, for management fraud and earning quality, management and quality control of fraud, revision and earning quality problems in the three research every problem, the author selects three groups:validated sample in series sample (year), the management of frauds in great influence on management (series sample frauds and was found between the yearly annual), found in series sample (regulators that enterprise management fraud annual).The empirical results show that in the company to occur, series of sample fraud-based management, control, criterion revision fraud-based management are the important factors of enterprise surplus quality, and through the analysis of all the significant test. For great influence in the series and sample company above three factors of enterprise surplus significantly influence the quality. To find the company in series fraud-based management, management, samples, criterion revision is cheating control effect the quality of enterprise surplus, but some important factors analysis through significant test. The empirical results can be used for certified public accountants, criterion constituting organization, government regulators fraud-based management control, and provide feedback to further perfect work.
论文关键词： 管理舞弊控制；盈余质量；准则修订；
Key words（英文摘要）：www.328tibet.cn fraud-based management control；profit quality；revision；
Abstract（英文摘要）：www.328tibet.cn At present, due to China’s capital market is gradually establish and perfect, enterprise internal and external supervision is inadequate, leading to the company fraud is very serious. According to the main rank within the company gains can be divided into fraud-based management and employees fraud, including management fraud by fraud outweigh the damage caused by the staff gains. For management fraud enterprise stakeholders, government regulators and the social public cause harm and loss is a consensus, so fraud-based management control has become a topic of Suo don’t wear. Company management fraud variety of ways, including through the management of accounting fraud, manipulation is relatively common surplus implementation of a kind of way, it will affect the quality of the accounting surplus.Based on specifications and empirical combination of methods for management fraud and the concept of quality control, quality control and earnings management fraud of relevance theory, and earnings management fraud fraud-based management control and quality, the quality, the revision and surplus of the earnings quality problems such as the relationship between systematically studied. Through theoretical and empirical test, this paper concluded that the following conclusions:First, management fraud and quality control and earnings management fraud correlation of theoretical basis. Management fraud is studied and earnings management fraud controls the quality problem of the logic starting point. Based on the existing literature about the comprehensive management fraud, on the basis of the implications for management fraud. The author thinks that the fraud-based management is based on the motivation to already was constrained by the internal control management intentionally forge, alter, conceal or delete the accounting information in financial statements and information such as major omissions and improper statements and hurt investors and creditors of stakeholders such intentional behior. This definition is characteristic of the existing related comprehensive fraud-based management concept, the main information completely out of motivation, main management fraud, means and consequences, properties, etc. At the same time, on the basis of meaning fraud-based management, and probes into the earnings quality control and management fraud of relevance theory basis. Based on the decision of the earnings quality and useful, decision-making ailability and the relationship between fraud-based management of logical analysis, the quality control and earnings management fraud has bigger relevance, decision-making ailability is connected fraud-based management and control the quality of surplus.Second, the empirical study found. Existing empirical studies usually adopts playability accruals quality that surplus. In order to enhance the quality of variable substitution surplus, the paper also choose typical abnormal sexual working capital as the alternative variable quality of surplus. On this basis, the paper verifies the following three aspects:the relationship with the earnings quality management fraud, fraud-based management control and revision. In order to enhance the empirical results, for management fraud and earning quality, management and quality control of fraud, revision and earning quality problems in the three research every problem, the author selects three groups:validated sample in series sample (year), the management of frauds in great influence on management (series sample frauds and was found between the yearly annual), found in series sample (regulators that enterprise management fraud annual).The empirical results show that in the company to occur, series of sample fraud-based management, control, criterion revision fraud-based management are the important factors of enterprise surplus quality, and through the analysis of all the significant test. For great influence in the series and sample company above three factors of enterprise surplus significantly influence the quality. To find the company in series fraud-based management, management, samples, criterion revision is cheating control effect the quality of enterprise surplus, but some important factors analysis through significant test. The empirical results can be used for certified public accountants, criterion constituting organization, government regulators fraud-based management control, and provide feedback to further perfect work.
论文关键词： 管理舞弊控制；盈余质量；准则修订；
Key words（英文摘要）：www.328tibet.cn fraud-based management control；profit quality；revision；