中国上市公司雇员揭发会计舞弊动机与机制研究
发布时间：2018-08-10 08:03
【摘要】：自1720年英国第一例上市公司会计舞弊案南海公司事件发生以来，会计舞弊问题就成为了投资人和债权人关注的焦点之一。近年来，，美国就曝出了安然公司、世通公司等一系列造假丑闻；在中国的上市公司中也发生了如琼民源、银广厦、蓝天股份等一系列会计舞弊案件，严重妨碍了资本市场的健康发展，给相关利益群体造成了严重危害。但国外研究表明，包括审计师，证券监管机构在内的传统会计舞弊揭发者并没有构成会计舞弊揭发的主体，而诸如雇员，媒体等非传统舞弊揭发者却占了相当的比例。因此，非传统舞弊揭发者的揭露机制和揭发动机一直是国外学者研究的热点，本文即以雇员对会计舞弊揭发为视角，研究雇员揭发会计舞弊影响因素和揭发机制，为我国相关法规制定提供理论依据。 论文在对国内外相关文献梳理基础上，采用问卷调查和量表分析方法，以北京、天津地区公司雇员（包括一般会计/财务从业人员，会计/财务负责人，内部审计师，一般员工，一般管理人员，中层管理人员）为研究对象，系统调查影响雇员揭发的因素和雇员揭发的动机。研究共收回有效问卷503份，通过SPSS19.0进行了数据分析，得到以下主要结论：（1）主动性人格，消极情感与揭发存在正相关的关系，集体主义与揭发存在负相关的关系。（2）会计舞弊类型或者涉及金额不同，被揭发的可能性也是不同的。（3）法律保护政策和金钱奖励都会增加雇员揭发的可能性。（4）不同职位的雇员，揭发或不揭发的动机也不同。（5）揭发者中绝大部分是揭发给内部管理层，揭发给外部组织者占较小比重。（6）雇员更倾向使用的揭发途径有举报信，网络空间和邮件。 基于上述研究结论，本文从会计法制建设的角度对会计舞弊揭露机制提出了相关建议：（1）完善对揭发者实施有效保护的法律政策；（2）建立对揭发者实施金钱奖励的法律政策；（3）证监会成立专门的法律机构，设定信箱，邮箱和网络空间来专门接收举报信息，并实施具体调查。
[Abstract]:Accounting fraud has become one of the focuses of investors and creditors since the first British listed company accounting fraud occurred in the South China Sea in 1720. In recent years, the United States has exposed a series of fraud scandals such as Enron, WorldCom and so on. Among the listed companies in China, there have also been a series of accounting fraud cases, such as Qiong Minyuan, Yinguangxia, Blue Sky shares, etc. Seriously hindered the healthy development of the capital market, to the relevant interest groups caused serious harm. However, foreign studies show that the traditional accounting fraud whistleblowers, including auditors and securities regulators, do not constitute the subject of accounting fraud disclosure, while non-traditional fraud whistleblowers, such as employees, media and so on, account for a considerable proportion. Therefore, the uncovering mechanism and engine of unconventional fraud whistleblowers have been the focus of foreign scholars' research. This paper, from the perspective of employees' disclosure of accounting fraud, studies the influencing factors and revealing mechanism of employees' disclosure of accounting fraud. To provide theoretical basis for the formulation of relevant laws and regulations in China. On the basis of combing the relevant literature at home and abroad, this paper uses questionnaire survey and questionnaire analysis to analyze the employees of companies in Beijing and Tianjin (including general accounting / finance practitioners, accounting / finance executives, internal auditors, etc.) General employee, general manager, middle manager) as the research object, systematically investigate the factors that affect the employee's disclosure and the motivation of employee's disclosure. A total of 503 valid questionnaires were collected and analyzed by SPSS19.0. The main conclusions are as follows: (1) there is a positive correlation between active personality, negative emotion and disclosure. Collectivism has a negative correlation with disclosure. (2) different types of accounting fraud or the amount involved, the possibility of disclosure is also different. (3) legal protection policies and monetary incentives will increase the likelihood of disclosure of employees. (4) employees in different positions, (5) the vast majority of whistleblowers are exposed to internal management, with a smaller proportion to outside organizers. (6) employees prefer to use whistleblower letters, cyberspace and mail. Based on the above conclusions, this paper puts forward some suggestions on the disclosure mechanism of accounting fraud from the point of view of the construction of accounting legal system: (1) perfecting the legal policy of effective protection for whistleblowers, (2) establishing the legal policy of monetary reward for whistleblowers; (3) CSRC set up a special legal organization, set up mailbox, mailbox and network space to receive information and carry out specific investigation.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F231.6
本文编号：2175457
[Abstract]:Accounting fraud has become one of the focuses of investors and creditors since the first British listed company accounting fraud occurred in the South China Sea in 1720. In recent years, the United States has exposed a series of fraud scandals such as Enron, WorldCom and so on. Among the listed companies in China, there have also been a series of accounting fraud cases, such as Qiong Minyuan, Yinguangxia, Blue Sky shares, etc. Seriously hindered the healthy development of the capital market, to the relevant interest groups caused serious harm. However, foreign studies show that the traditional accounting fraud whistleblowers, including auditors and securities regulators, do not constitute the subject of accounting fraud disclosure, while non-traditional fraud whistleblowers, such as employees, media and so on, account for a considerable proportion. Therefore, the uncovering mechanism and engine of unconventional fraud whistleblowers have been the focus of foreign scholars' research. This paper, from the perspective of employees' disclosure of accounting fraud, studies the influencing factors and revealing mechanism of employees' disclosure of accounting fraud. To provide theoretical basis for the formulation of relevant laws and regulations in China. On the basis of combing the relevant literature at home and abroad, this paper uses questionnaire survey and questionnaire analysis to analyze the employees of companies in Beijing and Tianjin (including general accounting / finance practitioners, accounting / finance executives, internal auditors, etc.) General employee, general manager, middle manager) as the research object, systematically investigate the factors that affect the employee's disclosure and the motivation of employee's disclosure. A total of 503 valid questionnaires were collected and analyzed by SPSS19.0. The main conclusions are as follows: (1) there is a positive correlation between active personality, negative emotion and disclosure. Collectivism has a negative correlation with disclosure. (2) different types of accounting fraud or the amount involved, the possibility of disclosure is also different. (3) legal protection policies and monetary incentives will increase the likelihood of disclosure of employees. (4) employees in different positions, (5) the vast majority of whistleblowers are exposed to internal management, with a smaller proportion to outside organizers. (6) employees prefer to use whistleblower letters, cyberspace and mail. Based on the above conclusions, this paper puts forward some suggestions on the disclosure mechanism of accounting fraud from the point of view of the construction of accounting legal system: (1) perfecting the legal policy of effective protection for whistleblowers, (2) establishing the legal policy of monetary reward for whistleblowers; (3) CSRC set up a special legal organization, set up mailbox, mailbox and network space to receive information and carry out specific investigation.
【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F276.6;F231.6
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