雇员揭发会计舞弊动机研究综述

发布时间：2018-04-04 22:40

本文选题：雇员　切入点：舞弊揭发　出处：《会计之友》2014年15期

【摘要】：从雇员个性特征、文化和价值观、外部环境、组织不当行为的性质以及揭发后果五个方面归纳了国外学者对雇员揭发公司会计舞弊动机的研究现状,讨论了影响国内雇员揭发动机的可能因素。指出中国传统文化和价值观与国外的差异性导致国内外雇员揭发动机和揭发情况的不同;从我国相关法律制度中对揭发者保护和经济激励角度研究雇员的揭发动机以及举报效果和最终惩罚力度对我国雇员揭发公司会计舞弊影响等方面是我国学者开展相关研究的可能机会。
[Abstract]:From five aspects of employee personality, culture and values, external environment, the nature of organizational misconduct and the consequences of disclosure, this paper sums up the current research situation of foreign scholars on the motivation of employees to expose corporate accounting fraud.The possible factors affecting the engine removal by domestic employees are discussed.It is pointed out that the difference between Chinese traditional culture and values and that of foreign countries leads to the differences in the situation of employees at home and abroad.From the angle of the protection of whistleblowers and economic incentives in the relevant legal system of our country, the research on the motor of employees and the effect of reporting effect and ultimate punishment on the accounting fraud of employees in our country is carried out by Chinese scholars.Possible opportunities for relevant research.
【作者单位】：河北工业大学经济管理学院;天津财经大学商学院;
【基金】：国家自然科学基金(70872082,71302169) 河北省社科基金(HB12GL061) 天津市哲学社会科学规划项目(TJGL13-043) 河北省高等学校科学技术研究自然科学重点(ZH2011114) 河北省软科学(134576130D)
【分类号】：F233

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