上市公司、审计师与监管机构的财务舞弊博弈研究

发布时间：2018-01-12 20:09

本文关键词：上市公司、审计师与监管机构的财务舞弊博弈研究　出处：《审计研究》2014年04期 　论文类型：期刊论文

【摘要】：基于财务舞弊理论,本文对上市公司与外部审计师、上市公司管理层与内部审计师和上市公司与监管机构之间的财务舞弊进行博弈分析,并利用资本市场相关数据进行实证检验。研究发现:监管部门的及时介入有效减少了上市公司的持续舞弊,监管部门的处罚对上市公司舞弊的减少作用不显著,管理层自利行为加大了上市公司财务舞弊的风险,同时,外部审计师对上市公司财务舞弊违规的监督作用并不理想。监管部门应降低监督成本,加大处罚力度以降低上市公司舞弊的概率,上市公司治理层应完善公司治理结构与高管薪酬体系,强化内部审计对管理层的约束,外部审计师要保持独立性并积极发挥监督作用。
[Abstract]:Based on the theory of financial fraud, this paper analyzes the financial fraud between listed companies and external auditors, between management and internal auditors of listed companies and between listed companies and regulators. The results show that the timely intervention of regulatory authorities can effectively reduce the continuing fraud of listed companies, and the punishment of regulatory authorities has no significant effect on the reduction of fraud of listed companies. The self-interest of management increases the risk of financial fraud of listed companies, at the same time, the supervision role of external auditors on financial fraud violations of listed companies is not ideal. The supervision department should reduce the cost of supervision. To increase penalties to reduce the probability of fraud listed companies should improve the corporate governance structure and executive compensation system strengthen the internal audit of management constraints. External auditors should maintain independence and play an active supervisory role.
【作者单位】：审计署驻沈阳特派员办事处;
【分类号】：F832.51;F275;F239.4
【正文快照】： 一、问题提出从主板开创中国股市“当年上市,当年亏损”先河的红光实业,到中小板里“麻烦不断”的绿大地,再到创业板“造假第一股”万福生科,上市公司财务舞弊一直伴随着国内资本市场的发展,且有愈演愈烈的迹象。其中,万福生科案暴露了会计师事务所与上市公司合谋舞弊的问题。

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