审计合谋的预警视角:舞弊公司的异常财务特征

发布时间：2018-05-31 03:58

本文选题：审计合谋 + 预警视角　；参考：《湘潭大学学报(哲学社会科学版)》2010年06期

【摘要】：审计合谋隐蔽性很强,极难被监管机构发现,经济后果十分严重,事先预警意义重大。根据证监会2002—2008年做出的上市公司财务舞弊处罚公告,选取合谋样本并配以正常样本进行实证研究。从财务困境、财务异常波动和财务舞弊三个视角选取变量研究审计合谋的舞弊公司财务特征,以这些变量进行非参数检验获得的显著变量为基础,采用主成分分析法预警审计合谋,可以获得较高的预测准确率。研究表明,除了财务舞弊,从财务困境、财务异常波动这两个新视角得到的异常财务特征变量为审计合谋的预警提供了更加丰富、有效的分析指标,提高了预警的可靠性。
[Abstract]:Audit collusion is very hidden, very difficult to be found by the regulatory authorities, the economic consequences are very serious, warning significance. According to the financial fraud penalty notice of listed companies made by CSRC from 2002 to 2008, collusion samples were selected and matched with normal samples for empirical research. From the three perspectives of financial distress, financial abnormal fluctuation and financial fraud, this paper selects variables to study the financial characteristics of auditing collusion fraud companies, based on the significant variables obtained by non-parametric test of these variables. The principal component analysis (PCA) is used for early warning audit collusion, which can obtain higher prediction accuracy. The research shows that in addition to financial fraud, the abnormal financial characteristic variables obtained from the two new perspectives of financial distress and financial abnormal fluctuation provide a richer and more effective analysis index for the audit collusion warning, and improve the reliability of the early warning.
【作者单位】：广东商学院会计学院;湖南财政经济学院会计系;
【基金】：国家自然基金项目(项目编号:70372040) 教育部新世纪优秀人才支持计划项目(项目编号:NCET-06-0703) 湖南省软科学项目(项目编号:2008ZK3095)
【分类号】：F239.41

【参考文献】