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审计合谋的特征变量、预警模型及其效果研究
引用本文:赵国宇,王善平.审计合谋的特征变量、预警模型及其效果研究[J].会计研究,2009(6).
作者姓名:赵国宇  王善平
作者单位:湖南大学会计学院,410079
基金项目:教育部新世纪优秀人才支持计划,国家社会科学基金,国家自然科学基金,湖南省软科学项目 
摘    要:审计合谋是管理当局与审计师勾结的结果,十分隐蔽,但并非不可以在一定程度上预警。本文根据审计合谋的特点,拓展了现有财务报告舞弊预警研究,通过多元回归获取了审计合谋的特征变量,采用多种方法建立预警效果较好的审计合谋预警模型。判定分析结果表明,在预警效果上,多变量预警模型大大优于单变量判定模型,且Logistic模型预警效果依次优于PROBIT模型和LPM模型。

关 键 词:审计合谋预警  异常财务特征  股权结构  公司治理  审计收入依赖

Research on the Significant Variables of Audit Collusion,Prediction Model and Forecast Efficiency
Zhao Guoyu,Wang Shanping.Research on the Significant Variables of Audit Collusion,Prediction Model and Forecast Efficiency[J].Accounting Research,2009(6).
Authors:Zhao Guoyu  Wang Shanping
Abstract:Audit collusion happened at the company between management and auditors.It is very subtle,but it is possible to forecast to a certain extent.Based on the characteristics of audit collusion to expand the existing financial reporting fraud recognition,the paper gets access to the audit collusion variable characteristics through multiple regression analysis,and then sets up the identification of better recognition model for audit collusion.As audit collusion is highly concealed,it is not ideal to discern by si...
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