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1、廈門大學(xué)博士學(xué)位論文中國上市公司財(cái)務(wù)報(bào)表舞弊現(xiàn)狀分析及甄別模型研究姓名:連竑彬申請學(xué)位級別:博士專業(yè):會計(jì)學(xué)指導(dǎo)教師:黃世忠20080401AbstractIIltIlisp印er,weselectedl37listedcompalliesinCMnat11athadbeensubjectt0accountingeI怕rcementactionduring1994-2006邪tllefraudsaIllple,aIldtllencollecteddataa_boutthis脅ds鋤plet0d印ictdetailedlyt
2、llebaSiccharacter,co印orategoVe珊memch嬲lcter,behaViorcharacter,independentauditch黜粥terandsequelcharacterof丘audcompallies.Wefoulldtllat(1)I沁lativetonon一丘audcomp砌es,Cmnesef.raudcompaIlieswererelatiVelysmalla11denduremorefinancialpressure;t11eindustriesafI’ectedmostfkq
3、uentlyincludedm齜mfIacturing,agriculture觚dITiIldus時(shí);TIleareawheremostoftlle觚dcompanieswerelocatedareuIlderdeVelopedproVinces.(2)RelatiVet0non-f.mudcomp砌es,C11inese仔audcompaIlieshadrelatiVelyhi曲percemageofcurrentstock,lowattendanceofshareholdersmeeting,lowfkquencyof
4、directorsmeetings,lowStockequityconcentrationde礦ee,lowla瑪eststockholdercontrolde鏟ee,11i曲directors觚domcers’StockoⅥmership,lowdirectorsaIldomcers’aVerageages,hi曲percemageofmaledirectorsandofficers.(3)7nlemostcommontechIliquesuSedto助udulentlyIIlisstatefinancialstatem
5、entinfomationisimproperreVenuerecognjtion,andrelatedpany仃aIlsactionalldassetreorg;aIlizationarepecul泌techniquesuSedbyCmnese脅dcomp砌es.(4)C啪ulatiVe鋤。嘶sof舢dswererelatiVelylargeinli曲toftllerelatiVelysmallsizesoftllecompaIliesinV01Ved.Thefinancialstatement丘audsgenerall
6、yinVolVedmuItiplefiscalperiods.(5)Few鼬dcompanies、veI.edetectedbyextemalauditor,manycompaJlieschaJlgedauditorSd面ngttle行audperiod.(6)Thenmbersofcomp撕essubjecttoaccountingeId'orcementactionhadshown趾increaSingtrend.(7)Alargeproponionof心audcompanieshadsuff.eredSpecialt
7、reatInent,suspendingorteminatingt11elistingoftIlecompanies’shares.(8)Few行audcompaniessu?!痚redsubStantialitypumshment.Basedonthesta_tusquooffinancialstatements丘audinChinesecapitalmarket,we甜empttousecascadedlogita11alysistoestablishaIlintegratiVe觸ud-detectingmodel.F
8、irstly'uIldertlle“f.raudtriaJlgle”廳鋤ework,、ⅣeputtheproxyVariablesoff-raudincemiVe,丘audopportullityaIldf.raudrationalizationintologitre鏟essionmodelt0e嘲bl