关于公司治理和财务舞弊关系研究+理论分析+实证研究
关键词：公司治理；财务舞弊；理论分析；实证研究；政策建议
Study on the relationship between corporate governance and financial fraud
Abstract：Financial fraud has become a problem of globalization, and has been a headache to make the accounting profession. In recent years, the quality of accounting information of listed companies is not high, there is often misleading accounting information disclosure frequent leaks fraud, violation of the integrity of the stock market open, fair and just basic principle, and seriously damaged the interests of investors, but also seriously and the smooth operation of China's securities market interference. From the perspective of corporate governance, external governance mechanism analysis of the relationship between financial fraud within the company and in the research content and methods, the paper from 2010 - taken 100 publicly punished by China Securities Regulatory Commission's fraud company in 2012 as a sample, the company fraud and non-fraud corporate governance comparative analysis and multiple regression analysis and SPSS statistical software to analyze the relationship between corporate governance and financial fraud, the study found weaker external market monitoring capabilities, the more prone to financial fraud situation; the legal system perfect, less for fraud; size of the board, the State and the proportion of shares a positive correlation between the proportion of tradable shares; the proportion of corporate shares, shareholding and management control of the company inverse relationship, the conclusions show that low levels of internal corporate governance companies are more likely to occur financial fraud, and external governance mechanism for financial fraud played a role in the company's importance.
Key words: corporate governance; accounting fraud; theoretical analysis; empirical research; policy suggestions
目录
一、绪论 1
(一) 研究目的 1
(二) 研究方法 1
(三) 研究结构 1
二、国内外文献综述 3
(一) 国外研究现状 3
(二) 国内研究现状 3
三、公司治理与财务舞弊理论分析 5
(一) 关于公司治理理论分析 5
(二) 关于财务舞弊理论分析 6
四、公司治理机制与财务舞弊的实证研究 7
(一) 外部治理机制与财务舞弊的关系及研究假设 7
(二) 内部治理结构与财务舞弊的关系及研究假设 8
(三) 研究样本选取和数据来源 11
(四) 研究变量选择 11