Dissertation > Excellent graduate degree dissertation topics show

Financial reporting fraud penalties with the auditors

Author: ZouJiaJi
Tutor: RenMingChuan
School: Fudan University
Course: Accounting
Keywords: Audit failure Audit quality Auditor responsibility Auditor sanction Fraud type
CLC: F239.4
Type: Master's thesis
Year: 2009
Downloads: 550
Quote: 2
Read: Download Dissertation

Abstract


The rising tide of corporate scandals and audit failures has shocked the public, and the integrity of auditors is being increasingly questioned. It is crucial for auditors and regulators to understand the main causes of audit failure and devise preventive measures accordingly.This study analyzes enforcement actions issued by the China Securities Regulatory Commission against auditors in respect of fraudulent financial reporting committed by listed companies in China. We find that auditors are more likely to be sanctioned by the regulators for failing to detect and report revenue-related frauds rather than assets-related frauds. Further analysis of the revenue-related frauds indicates that auditors are more likely to be sanctioned if the scale of the accounting firm is small rather than big firms.In sum, our results suggest that regulators believe auditors have the responsibility to detect and report frauds that are egregious, transaction-based, and related to accounting earnings. The results contribute to our knowledge of auditors’ responsibilities for detecting frauds as perceived by regulators.

Related Dissertations

  1. Corporate Governance and Empirical Study of Audit Quality,F224
  2. The Research on the Relationship between Audit Tenure and Audit Quality,F239.4
  3. The Correlation Studies about Corporate Governance Structure and CPA’S Audit Quality,F276.6;F224
  4. Environmental audit quality indicators and methods of evaluation,F239.6
  5. A Research in the Quality Control of the Internal Auditing in Zhejiang University of Technology,F239.45
  6. A Study on the Audit Risk Guard and Control of Armed Police Force,E232.6
  7. A Study on Influence Factors of Government Audit Quality,F239.4
  8. Client importance , audit tenure and Audit Quality Relationship,F224
  9. Research on Judicial Determination of the Crime of Credit Card Fraud,D924.3
  10. The Factors Influencing Research for the Audit Quality of China’s Capital Market,F239.4
  11. Improvement of the Internal Audit Quaulity Control of Chinese Enterprises,F239.45
  12. The Empirical Analysis of Corporate Ownership Structure and Auditing Quality,F239.4
  13. The Study of Influence on Auditing Quality Caused by Accounting Firms Consolidation,F239.4
  14. Factors Influencing Audit Quality,F239.22
  15. An Empirical Study on the Effects of Corporate Governance to Audit Qulity,F239.4
  16. The Research on the Relationship Between Auditor Size and Audit Quality,F239.4
  17. The Empirical Study of Auditor Size and Audit Quality,F239.4
  18. Research on the Evaluation System of Independent Audit Quality about Listed Companies in China,F239.4
  19. The Research on Quality Control of Internal Audit for State-owned Universities,F239.45
  20. Study on Auditor Switches of Chinese Listed Companies,F239.4
  21. The Empirical Research on the Relationship between Auditor Tenure and Perceptions of Audit Quality,F239.4

CLC: > Economic > Economic planning and management > Audit > Various types of audit
© 2012 www.DissertationTopic.Net  Mobile