会计舞弊行为及对策探析

近年来,会计舞弊行为层出不穷,财务造假方法各不相同,严重干扰了社会经济的健康发展。从会计舞弊的分类及常见手法入手,对会计舞弊行为进行研究,提出了防范会计舞弊的对策。     

The Nature of and Conditions for Online Trust

As use of the Internet has increased, many issues of trust have arisen. Users wonder: will my privacy be protected if I provide information to this Internet vendor? Will my credit card remain secure? Should I trust that this party will deliver the goods? Will the goods be as described? These questions are not merely academic. A recent Boston Consulting Group study revealed that one out of ten consumers have ordered and paid for items online that never were delivered (Williams, 2001). This year consumers filed around 11,000 complaints with the Federal Trade Commission alleging auction fraud, a figure up from the 107 lodged in 1997. It is no wonder that people are increasingly worried about whom to trust in online interactions. This paper explores the conditions under which online trust thrives and looks at examples of best and worst corporate practices. Online trust issues arise in a wide array of forums – chat rooms, news postings, e-catalogues, and retail transactions, to name a few. This paper focuses primarily on the online retail market, but the analysis applies to informational and entertainment sites as well.     

注册会计师应关注的重大错报风险:管理舞弊

近年来,国内外市场上频频出现管理舞弊案例,使投资者蒙受了巨大的损失。为恢复资本市场的信心,审计准则制定机构AICPA、IAASB和我国财政部等相继发布新审计准则,引入会计报表重大错报风险概念。会计报表重大错报风险重点为管理舞弊,而我国会计信息失真主要是单位负责人造成的违法性失真。注册会计师及相关机构,应从重视管理舞弊环境,探究识别管理舞弊的红旗标志,强调职业精神,扩大识别舞弊风险的范围,扩展发现错误或舞弊迹象等方面入手,全面关注管理舞弊问题,大力提高对管理舞弊审计的效果。     

The Effectiveness of the Escrow Model: An Experimental Framework for Dynamic Online Environments

This article investigates the mechanism of an online escrow service (OES) in online consumer-to-consumer (C2C) auctions. We develop a discrete-event driven simulation model for the dynamics of an OES adoption in electronic markets that involves four types of agents: the strategic trader, the moral trader, the OES provider, and the law-enforcement agent. By applying the Monte Carlo method in computer-based simulations, we demonstrate that the OES business model can effectively block fraud attempts and promote security in online C2C auction markets. However, our findings reveal that the prevailing OES fee rates are not necessarily set at the profit maximization level. Meanwhile, the simulation results show that the legal mechanisms in electronic markets directly impact the profit of escrow services.     

舞弊导向下的高风险客户特征识别及审计策略

高风险客户的特征表现为公司治理结构存在缺陷,治理机制的有效性无法判别;管理层不诚信或存在不良记录;公司高层或关键管理人员的频繁更换;经营规模和业务收入快速扩张。敏锐识别高风险客户的特征并据此制定科学有效的审计策略是深入剖析案例,提高对高风险客户的识别能力;重视风险评估,以专业判断引领审计程序的设计;拓宽审计视野,密切关注客户非财务因素的异常变化;恪守职业精神,勿忘社会责任。这是注册会计师有效控制审计风险,防范审计失败,切实履行经济警察职业责任的重要途径。     

多属性逆向拍卖采购机制设计

全球市场环境不断向买方市场的转变,为企业利用逆向拍卖机制进行采购创造了条件。多属性逆向拍卖机制是采购拍卖中具有广泛应用价值的机制之一,在供应商成本和采购商效用具有可加属性特征的条件下,设计了一个基于模糊评价的多属性逆向拍卖机制,将各属性等级权重值设为供应行业提供此属性等级的平均边际成本,发现该机制是激励相容的较好机制。     

Students' Online Shopping Behavior: A Dual-Country Perspective

ABSTRACT

This study investigates the online purchase behavior of a key segment of the population, the “Net Generation” undergraduate college-aged student, from two of the countries with the greatest potential for e-marketing opportunity, the United States and Ireland. In addition to identifying college students' Internet activities, this research provides useful comparative information concerning how frequently students from each country interactively shop online, how much they spend, what they buy, as well as answer the question whether students from the two countries under study approach the Buyer Decision Process differently in their use of the Internet. The results provide useful guidance to electronic marketers.     

论电子商务市场中的欺诈行为

在互联网经济迅速发展的今天，网络交易中的欺诈事件时有发生，这些问题的存在制约着网络交易和电子商务的发展。本文认为，从根本上讲，网络欺诈行为的出现是由于网络市场中买卖双方信息的不对称性，这种不对称性不同于传统市场。本文对网络欺诈现象产生的原因进行了讨论，并通过一个产品质量博弈模型，分析了管理网络欺诈的内在机理，力图为减少和消除网络欺诈提供一个策略思路。     

解读企业舞弊信号及其对内部控制的影响——从法务会计视角

随着经济的发展与科技的进步,企业舞弊现象正在蔓延。从会计异常、内部缺陷、分析性异常的一些预警性号中可以看出企业中可能存在的问题:领导认识不足,法制观念淡薄;企业监督不力,财务控制存在漏洞;内部审计控制薄弱等。法务会计人员必须对舞弊的预警信号有敏锐的觉察力,才能更好的对舞弊审计风险进行评估,才能降低因降低检查舞弊所带来的审计风险,并有效揭示舞弊行为或者提前预防舞弊的发生。     

浅谈应收账款舞弊的防治

当前,我国企业面临的挑战越来越严峻:一方面,市场竞争日益激烈,企业不得不提供更加优惠的条件以争取订单,利润也就越来越薄;另一方面,客户拖欠账款,销售人员催收不力,产生了大量呆账、坏账。而一些企业为了筹集运营资金,在困境中寻找生路,就会对应收账款项目进行粉饰,以至于诱发应收账款舞弊等相关违法行为。防范应收账款舞弊,企业要完善用人机制和企业内部控制制度、明确应收账款催收责任;政府要为提高审计独立性、完善公司治理、加强对上市公司担保的监管创造条件,从而加大对应收账款舞弊行为的打击力度,遏制应收账款舞弊现象的发生。     

Consumer motivations and concerns in online auctions: an exploratory study

This investigates the reasons behind the dramatic growth of Internet auction companies such as eBay, exploring into why so many consumers have been motivated to turn to online auctions to purchase and sell goods. It is found that the ability to purchase items at lower prices than from retail stores is the primary motivation, along with having access to previously unobtainable items. Concerns mainly relate to potential fraudulent transactions, although the negative feedback system is found to be vital in the reduction of fears over fraud. Interaction with other auction users is found to be important for practical reasons such as information seeking, rather than for enjoyment. The main conclusion is that the benefits of using Internet auctions far outweigh the risks involved.     

创业板上市公司财务舞弊的问题及治理

2009年10月,随着28家公司成功上市,我国酝酿了多年的创业板市场正式开启。截至2018年5月31日,成绩金额共计695.71亿元。然而,创业板上市公司财务舞弊案件的频发,极大地挫伤了广大投资者的投资热情,导致想要在创业板上市的公司融资愈加困难,公司发展缺乏资金支持,发展受阻。因此,本文试对创业板财务舞弊的行业和手段特征进行分析,并针对性地对治理创业板上市公司的财务舞弊问题提出治理建议。     

Government Liquidation: How Online Auctions Will Replace Bob's Army-Navy Store

ABSTRACT

In the private sector, there is a great deal of interest in the use of forward auctions as a means of increasing recovery rates on surplus or returned items, as part of an overall reverse logistics strategy. Only recently has the public sector realized that it too has the potential to solve its reverse logistics problem and derive revenue at the end of the governmental supply chain. The biggest current experiment in this area involves the Department of Defense. Until recently, American military surplus was sold through physical auctions at 200 facilities worldwide. In mid-2001, the Defense Reutilization and Management Service entered into a unique partnership with Liquidity Services, awarding the firm an exclusive contract to surplus for the armed forces that is not claimed for reuse by other federal, state, and local agencies. Liquidity Services set up a special subsidiary, Government Liquidation, which oversees the storage, display, lotting, and auctioning of military surplus items on its specially-created auction site, www.govliquidation.com. The company's proprietary auction platform provides complete fulfillment solutions, including the handling of payments, shipments, and customer service, and dispute resolutions. This paper is an analysis of this unique partnership and the results produced to date.     

Ethical Environment in the Online Communities by Information Credibility: A Social Media Perspective

With the increasing popularity of social media, a new ethics debate has arisen over marketing and technology in the current digital era. People are using online communities but they have concern about information credibility through word of mouth in these platforms. Social media is becoming increasingly influential in shaping individuals’ decision-making as more and better quality information about products is made available. In this research, a social word-of-mouth model proposes using a survey to test the model in a popular travel community. The model highlights the role of social media and social support in social networking sites (SNSs), identifying increasing credibility and information usefulness resulting in an ethical environment to adopt word of mouth. The theoretical and practical implications of the study are both detailed.     

基于博弈分析的上市公司舞弊处罚问题探讨

在上市公司舞弊事件累禁不止的情况下,运用博弈分析方法,探讨注册会计师与上市公司舞弊审 计的监督博弈问题。结果表明,加大对注册会计师失察的处罚力度是防止上市公司舞弊的唯一可行办法。     

我国信用证欺诈例外制度再探——兼评《最高人民法院关于审理信用证纠纷案件若干问题的规定》

信用证欺诈例外原则是一项为各国普遍接受的重要原则.我国《最高人民法院关于审理信用证纠纷案件若干问题的规定》已出台,但有关问题仍待进一步完善.建议:将欺诈限定为"实质性欺诈",并设置判断标准;排除第三方欺诈对欺诈例外原则的适用;规定银行在宽限期内的拒付义务;提高中请止付的举证要求.     

大学生网上应聘兼职的现状分析

随着互联网的普及,通过网络寻求兼职已经成为一种潮流．大学生更是这一群体的主体。文章通过对网上求职和传统求职的比较,分别从大学生、网站、招聘单位、以及政府相关部门等不同方面出发,对大学生网上应聘兼职的现状进行分析,并提出相应的对策。