【摘要】 通过对2007年因披露虚假会计信息被证监会或财政部处罚过的37家上市公司,及其与之资产规模相同或相近的40家良好的公司为对照组实证研究,从GONE理论全面考察影响财务报告舞弊的需要、机会、暴露、贪婪因素。研究发现,财务危机、避免T处理或退市是其主要压力,股权集中度较高、内部控制失效、会计师事务所规模小、惩罚的性质不严厉等因素为财务报告舞弊提供了机会。对此,必须从GONE理论的四个因素角度完善治理我国会计舞弊的措施。更多还原

【Abstract】 This article conducts an empirical study of the 37 listed companies that were punished in 2007 by China Securities Regulatory Commission or the Ministry of Finance for disclosure of fraud accounting information with 40 good-credit companies of the same or roughly the same asset size selected as the control group.It comprehensively examines such factors affecting the fraud financial reporting as the need,opportunity,exposure,greed,etc.from the perspective of the GONE theory.The study finds that the main pressure comes from financial crisis,avoidance of T treatment or delisting;and such factors as higher share concentration ratio,failure of internal control,small scale of accounting firms,un-severe punishment,etc.can offer opportunities for fraud financial reporting.Against this,the measures to govern the accounting fraud in China should be improved from the four factors of the GONE theory.更多还原