独立审计人员协同舞弊行为分析及其治理
发布时间：2018-08-18 17:16
【摘要】： 继美国安然事件之后,会计丑闻接二连三地曝光,会计信息舞弊似乎成了一种全球传播的恶疾,带来了多米诺骨牌般的效应。我国也同样饱受会计信息舞弊的困扰,动摇了人们对资本市场的信心。 在这些会计信息舞弊案件中,被誉为“经济警察”的注册会计师扮演了并不光彩的角色。一时间,注册会计师和会计师事务所成了“做假账”、“严重失实审计报告”、“舞弊”等的代名词。一直以来,独立审计被认为是防范企业财务报告舞弊的最后屏障,那么,为什么独立审计人员会有协同舞弊的行为呢?其实,和其他的行为一样,舞弊行为也是当事人在对利弊得失权衡后做出的选择,要减少舞弊的发生概率必须了解人的行为机制和决策过程。本文试图从行为学角度出发分析规范冲突下的行为选择过程,运用舞弊理论中的舞弊风险因子理论的分析框架即从动机、道德、舞弊的机会、舞弊被发现的可能性、舞弊被发现后受到惩罚的性质和程度五方面进行分析并结合调查问卷提出相应的治理对策。 本文分成四部分,第一部分是导言部分,主要交代了本论文的研究内容、主要思路和研究方法,并对某些基础概念进行了定义;第二部分论述了本文的理论基础,主要介绍了舞弊理论和行为学理论,并提出了本文的几个研究假设;第三部分利用舞弊风险因子理论的分析框架从五个方面对审计人员协同舞弊行为进行具体分析,并且利用函数推导出几个重要的结论;第四部分就如何治理这种现象从“需要”、“动机”、“行为目标”三方面提出了自己的一些想法。 本文主要采用理论分析与实证分析相结合的方法。在理论分析中,本文借鉴了心理学、经济学、行为学、犯罪学等领域的相关知识并应用模型分析,使研究更加丰富和深入。实证分析方法上,主要是采取问卷调查的方法,搜集我国不同人员对审计人员协同舞弊现状和对策的看法。 由于我学习行为学的时间不长,再加上实际工作经验不足,文章的一些分析和建议还有不够全面和完善之处,值得我在今后的学习中加以更深入的思考。
[Abstract]:Following the Enron incident in the United States, accounting scandals have been exposed one after another, accounting information fraud seems to have become a global spread of the evil disease, has brought domino effect. China also suffers from accounting information fraud, shaking people's confidence in the capital market. In these accounting information fraud cases, known as "economic police" CPA played a disgraceful role. At one time, CPA and accounting firms have become synonymous with "false accounts", "serious false audit reports", "fraud" and so on. For a long time, independent audit is regarded as the final barrier to prevent corporate financial reporting fraud, so why do independent auditors have the behavior of coordinated fraud? In fact, like other behaviors, fraud is also a choice made by the parties after weighing the pros and cons. In order to reduce the probability of fraud, it is necessary to understand the behavior mechanism and decision-making process. This paper attempts to analyze the behavior selection process under the normative conflict from the perspective of behavior, using the analysis framework of fraud risk factor theory in fraud theory, that is, from the perspective of motivation, morality, opportunities for fraud, and the possibility of fraud being discovered. This paper analyzes the nature and extent of the punishment after the fraud is discovered and puts forward the corresponding countermeasures according to the questionnaire. This paper is divided into four parts, the first part is the introduction part, mainly explained the research content, the main idea and the research method, and has carried on the definition to some basic concepts, the second part has discussed the theory foundation of this article, This paper mainly introduces fraud theory and behavior theory, and puts forward several research hypotheses of this paper. The third part uses the analysis framework of fraud risk factor theory to analyze auditors' cooperative fraud behavior from five aspects. The fourth part puts forward some ideas on how to deal with this phenomenon from three aspects: "need", "motivation" and "behavior goal". This paper mainly adopts the combination of theoretical analysis and empirical analysis. In the theoretical analysis, this paper draws lessons from the related knowledge of psychology, economics, behavior, criminology and so on, and applies the model analysis to make the research richer and deeper. In the empirical analysis method, it mainly adopts the method of questionnaire survey to collect the views of different people on the current situation and countermeasures of auditors' cooperative fraud in our country. Because I study behavior for a short time, plus the actual work experience is not enough, some of the article's analysis and suggestions are not comprehensive and perfect, it is worth my further thinking in the future study.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
本文编号：2190145
[Abstract]:Following the Enron incident in the United States, accounting scandals have been exposed one after another, accounting information fraud seems to have become a global spread of the evil disease, has brought domino effect. China also suffers from accounting information fraud, shaking people's confidence in the capital market. In these accounting information fraud cases, known as "economic police" CPA played a disgraceful role. At one time, CPA and accounting firms have become synonymous with "false accounts", "serious false audit reports", "fraud" and so on. For a long time, independent audit is regarded as the final barrier to prevent corporate financial reporting fraud, so why do independent auditors have the behavior of coordinated fraud? In fact, like other behaviors, fraud is also a choice made by the parties after weighing the pros and cons. In order to reduce the probability of fraud, it is necessary to understand the behavior mechanism and decision-making process. This paper attempts to analyze the behavior selection process under the normative conflict from the perspective of behavior, using the analysis framework of fraud risk factor theory in fraud theory, that is, from the perspective of motivation, morality, opportunities for fraud, and the possibility of fraud being discovered. This paper analyzes the nature and extent of the punishment after the fraud is discovered and puts forward the corresponding countermeasures according to the questionnaire. This paper is divided into four parts, the first part is the introduction part, mainly explained the research content, the main idea and the research method, and has carried on the definition to some basic concepts, the second part has discussed the theory foundation of this article, This paper mainly introduces fraud theory and behavior theory, and puts forward several research hypotheses of this paper. The third part uses the analysis framework of fraud risk factor theory to analyze auditors' cooperative fraud behavior from five aspects. The fourth part puts forward some ideas on how to deal with this phenomenon from three aspects: "need", "motivation" and "behavior goal". This paper mainly adopts the combination of theoretical analysis and empirical analysis. In the theoretical analysis, this paper draws lessons from the related knowledge of psychology, economics, behavior, criminology and so on, and applies the model analysis to make the research richer and deeper. In the empirical analysis method, it mainly adopts the method of questionnaire survey to collect the views of different people on the current situation and countermeasures of auditors' cooperative fraud in our country. Because I study behavior for a short time, plus the actual work experience is not enough, some of the article's analysis and suggestions are not comprehensive and perfect, it is worth my further thinking in the future study.
【学位授予单位】：北京工商大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 任亮;杨俭;;独立审计舞弊的博弈分析及对策研究[J];黑龙江八一农垦大学学报;2007年06期
，本文编号：2190145
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