上市公司会计舞弊:国外相关研究综述与启示

国外关于上市公司会计舞弊的研究已积累了丰富的研究成果,其研究内容涉及会计舞弊的动因、识别、防范与治理等多方面,这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。然而,由于中外国情和体制不同,国外研究成果对解决我国上市公司会计舞弊问题仍有一定的局限性。本文对国外关于上市公司会计舞弊的研究成果进行了回顾与评述,并提出了许多我国未来上市公司会计舞弊研究应当关注的问题。

Overview and Enlightenment on Foreign Research Related to Accounting Fraud of Listed Companies

The foreign research related to accounting fraud of listed companies has already accumulated the abundant research results,its research contents involve the motivation,identification,prevention and management of accounting fraud,etc.these research results provide the abundant theories foundation and the research methods to study the accounting fraud of Chinese listed companies doubtlessly.However,because of the national conditions & systems of China are different from foreign countries,foreign research results still have some localization to solve the accounting fraud of Chinese listed companies.This paper reviews and comments research results of foreign research related to accounting fraud of listed companies,and brings forward some issues which should be paid close attention to in the future research related to accounting fraud of Chinese listed companies.