资本市场中舞弊行为的分析判定及其审计策略

发布时间：2018-06-10 15:20

本文选题：资本市场 + 舞弊行为　；参考：《西南财经大学》2006年博士论文

【摘要】： 资本市场是现代市场经济发展的产物,上市公司是现代企业制度的基本形式,上市公司经营行为的规范同独立审计市场的发展具有“天然”的血缘关系。论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。论文的主体内容共有8章,从内含逻辑上可以划分为三大板块,第一部分属于“理论分析”,包括了:(1)国外审计界对舞弊行为的理论研究;(2)中国资本市场舞弊行为的经济学分析;(3)资本市场中创造性会计行为的特征,即1、2、3章。在第一章“国外审计界对舞弊行为的理论研究”中,介绍并分析了西方审计理论界揭示舞弊行为的舞弊风险因素理论、“GONE”理论、冰山结构理论;系统说明了美国独立审计界对舞弊行为的研究成果,包括美国独立审计界对舞弊行为研究的发展过程、美国舞弊审计准则的制度变迁状况及美国证券市场中舞弊行为的症结分析;探索了西方资本市场中舞弊行为的规律性、环境线索和舞弊行为特征,并对美国近期发生的重大会计舞弊案件进行了剖析。在第二章“中国资本市场舞弊行为的经济学分析”中,运用了行为经济学的理论原理,在“确定性效应、反射效应、期望理论效应和锚定效应”的理论基础上,探索了中国上市公司信息披露行为的经济本质及其产生会计舞弊行为的制度条件与法律特征;揭示了中国资本市场舞弊行为的形成规律,并通过舞弊行为的成本价值规律分析,研究了“犯罪收益”的成本构成及成本影响因素、惩治成本与预防措施。在第三章“资本市场中创造性会计行为的特征”中,从经济学的角度对“创造性会计行为”进行了界定和理论分析,探明了寻找和发现“创造性会计行为”的线索特征,并以企业购并为特例分析
[Abstract]:The capital market is the product of the development of the modern market economy, and the listed company is the basic form of the modern enterprise system. The regulation of the management behavior of the listed company has a "natural" blood relationship with the development of the independent audit market. In this paper, the CPA is regarded as the audit subject, and the related data such as the operation behavior and accounting report of the capital market are taken as the object of implementation, with the help of the analysis of typical cases in the capital market. Taking the design and establishment of the technical procedure method of fraud audit as the main line, drawing on the technical achievements of foreign independent audit circles on fraud audit, this paper probes into the constituent factors of fraud in China's capital market, and reveals the formation law of fraud. The main content of this paper is 8 chapters, which can be divided into three parts logically, the first part belongs to "theoretical analysis". This article includes: (1) the theoretical research on fraud in foreign audit circles (2) the economic analysis of fraud in China's capital market (3) the characteristics of creative accounting in capital market, I. e., 1 / 2 / 3). In the first chapter, the author introduces and analyzes the theory of fraud risk factor, "one" theory and iceberg structure theory of western audit theory. It systematically explains the research results of fraud in the American independent audit community, including the development process of the research on fraud in the independent audit community of the United States. The institutional changes of American fraud auditing standards and the analysis of the crux of fraud in the American stock market, and the exploration of the rules, environmental clues and characteristics of fraud in the western capital markets. And the major accounting fraud cases occurred recently in the United States were analyzed. In the second chapter, "the Economic Analysis of Fraud in China's Capital Market", the author applies the theory of behavioral economics on the basis of the theory of "deterministic effect, reflection effect, expected theoretical effect and anchoring effect". This paper probes into the economic nature of information disclosure of listed companies in China and the institutional conditions and legal characteristics of accounting fraud, reveals the formation law of fraud in Chinese capital market, and analyzes the cost value law of fraud. This paper studies the cost structure and cost influencing factors, punishment cost and preventive measures. In the third chapter, "the characteristics of creative accounting behavior in the capital market", the author defines and theoretically analyzes the "creative accounting behavior" from the angle of economics, and explores the characteristics of finding and discovering the clue of "creative accounting behavior". And take the enterprise acquisition and merger as the special case analysis
【学位授予单位】：西南财经大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.6

【引证文献】