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Study on Financial Reporting Fraud Based on Corporate Governance

Author: ZhaoXiaoGang
Tutor: HuangXinJian
School: Chongqing University
Course: Accounting
Keywords: Financial reporting fraud Corporate Governance Fraud triangle theory
CLC: F832.51
Type: Master's thesis
Year: 2007
Downloads: 549
Quote: 1
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Abstract


Financial fraud is a 300 years of history, and has been so thorny issue of the parties. Worldwide financial fraud persists, the governance of financial fraud is facing severe challenges. 1996-2007 106 listed companies publicly punished by the China Securities Regulatory Commission to study first analyzes the status quo of China's listed companies' financial reporting fraud, and then based on the \empirical analysis method of combining visits China's listed companies' financial reporting fraud exists pressure from a corporate governance perspective, the opportunity, under the pretext of factors. Finally, the corresponding countermeasures. This paper is divided into five chapters: the first chapter introduces the research background and significance of the concept of the scope of the study, the research method and content of the financial reporting fraud is defined, relevant literature is reviewed and summarized. The means of the second chapter of the overall situation of China's 106-share listed company fraud, types of fraud, the profit impact, fraud, and fraud penalties statistical analysis. Third chapter, use the \information disclosure; opportunities for fraud from the weakening of internal corporate governance and the failure of the company external governance mechanisms; excuse for fraud on the one hand the moral source management authorities and organizational culture, but more importantly by the informal social system. Chapter governance fraud \excuse to reduce fraud, and strive to build a self-regulatory mechanism \Chapter V of the entire paper summarized. Features and innovations of this article: First, according to the China Securities Regulatory Commission has made public punishment announcement took place in September 1996 to 2007, 106 listed company's financial reporting fraud cases have been collected and analyzed, and on this basis, fraud depth statistical analysis and research on the impact of the quality of accounting information. Use the \Third, the governance of financial reporting fraud \Fourth, the introduction of the right to freedom of media, public opinion and the informal system of financial reporting fraud and constraint analysis.

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CLC: > Economic > Fiscal, monetary > Finance, banking > China's financial,banking > Financial market
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