澳国民银行惊曝期权交易丑闻

在 澳大利亚四大银行中 ,澳大利亚国民银行的海外业务规模最大 ,其 3 0 %的利润来源于欧洲和新西兰业务。2 0 0 4年 1月 12日晚上 ,在国民银行墨尔本分行工作的一名职员发现了一些非常可疑的外汇交易记录 ,并立刻报告了国民银行总部。随后 ,澳洲历史上最大的银行业丑闻由此被曝     

会计造假反思

会计造假是社会各界共同关注的热点问题之一。会计造假,提供虚假的会计信息,严重地影响了投资者的决策,带来巨大的损失,同时也不利于企业的长期健康发展。本文首先分析了会计造假的深层次原因,然后针对这些原因提出了相应的解决措施和建议,以期对遏制会计造假行为有所裨益。     

会计造假谁之过？

一、此起彼伏的造假风波 会计造假是一个古老的问题.世界上最早的造假事件发生在哪个年代已无从考证,影响大而且有据可查的,最早可以追溯到英国的"南海公司事件":英国人罗伯特·哈利于1711年建立了南海公司,因企业发展势头良好,1718年英王乔治一世亲自担任公司董事长;1720年南海公司将大约1000万英磅的国债换作公司股票,数月后股价泡沫上涨超过1000%,致使债权人和投资者蒙受了巨大损失.英国议会组织的调查发现,公司会计记录严重失实,存在明显舞弊行为.南海公司事件催生了英国1720年<泡沫公司取缔法>,至其废止的1825年之间,英国出现了"百年无股票"的现象.     

加强会计监管杜绝会计造假

从美国的安然、世通造假事件到我国的琼民源、郑百文、银广夏等不胜枚举的造假案件中可以看到当今企业造假现象已到了触目惊心的地步。它使广大公众的投资信心遭受了巨大的打击，降低了社会公众对业界及资本市场的信任，造成了信任危机，并殃及业界与资本市场自身的发展。     

会计造假与高校会计诚信教育

企业会计造假、会计信息失真,是我国财经领域存在的一个突出问题。会计面临诚信危机的严峻挑战,加强会计诚信教育已迫在眉睫。文章通过会计造假的现状、危害及其原因分析,探讨如何通过加强高校会计诚信教育,使其能够在今后的会计工作中自觉抵制会计造假,不做假账,防范会计职业风险。     

完善会计监管 防范会计造假

由于法规的不健全和会计市场监管存在的问题,会计造假现象屡屡被发现,因此,会计监管已成为健全社会主义市场经济秩序,加强会计制度改革的一个重要课题,它既是会计工作有序运行的必要手段,又是不断提高会计信息质量的必要保证。本文针对目前我国会计监管的问题提出了完善会计监管的措施,旨在保障会计信息质量,达到资源优化配置。     

打击会计造假重塑会计诚信

会计信息失真包括广义的会计信息失真和狭义的会计信息失真(即会计造假)之分。本文从会计造假的主体和动机出发,探索会计信息失真的原因,并针对性提出防止会计造假的关键在于完善企业制度,加强法制建设,完善《会计法》,同时要加强会计诚信教育,加快会计诚信评价体系的构建。     

如何防止会计造假

假账造成的会计信息失真确实已成为当前经济社会中的一个非常普遍和突出的问题，这也使得广大人民群众比任何时候都更加关注会计诚信问题。说不清从什么时候起，做假账已经成了公开的秘密。正因为假账的大量存在，使我国的一些统计信息及经济指标误差很大，这不仅严重影响了政府的决策，而且也动摇了“诚信”这块市场经济的基石。更严重的是，假账构成了对党和政府一直倡导的实事求是工作作风和原则的严重挑战，助长了弄虚作假之风，使整个社会的公信力大大降低。     

从财务丑闻看法务会计在我国的发展

法务会计是一个结合会计学、法学、审计学等数个学科领域的交叉学科,它是治理财务舞弊的最佳方法。本文通过对科龙案件的分析,指出法务会计在我国的发展虽已初具规模,但仍存在一些问题,如无完善的理论体系和制度,宣传不到位,缺少实践。最后,针对这些问题提出推进法务会计的理论研究,建立完善的制度,大力宣传法务会计和逐步推广其业务的策略。     

Market and Political/Regulatory Perspectives on the Recent Accounting Scandals

Not surprisingly, the recent accounting scandals look different when viewed from the perspectives of the political/regulatory process and of the market for corporate governance and financial reporting. We do not have the opportunity to observe a world in which either market or political/regulatory processes operate independently, and the events are recent and not well researched, so untangling their separate effects is somewhat conjectural. This paper offers conjectures on issues such as: What caused the scandalous behavior? Why was there such a rash of accounting scandals at one time? Who killed Arthur Andersen—the Securities and Exchange Commission, or the market? Did fraudulent accounting kill Enron, or just keep it alive for too long? What is the social cost of financial reporting fraud? Does the United States in fact operate a “principles‐based” or a “rules‐based” accounting system? Was there market failure? Or was there regulatory failure? Or both? Was the Sarbanes‐Oxley Act a political and regulatory overreaction? Does the United States follow an ineffective regulatory model?     

同一问题的不同看法——美国公司丑闻对会计的影响

在美国被安然、世通,以及其他一些公司的丑闻搞得焦头烂额之时,中国也爆发与其颇为相似的银广夏事件,它直接导致追究公司领导层的法律责任,对其财务报表发表无保留意见的中天勤会计师事务所被撤销,签字注册会计师面临牢狱之灾。此后,一些其他蓝筹股公司也被发现存在伪造财务数据,披露误导性财务信息的行为。这些丑闻的揭露极大地打击了投资者的信心,成为中国股市长久低迷的一个重要原因。有趣的是在惊爆这些公司丑闻背后的故事。三位美国女性因揭露了丑闻而成为新闻人物,她们是:SherronWatkins(安然)、CynthiaCooper(世通)和ColeenRowley…     

Batten Down The Hatches! U. S. Accounting Scandals and Lessons for Australia

This paper warns the Australian accounting profession about the threat of fallout similar to that experienced in the US following major accounting scandals. This US fallout has included a significant loss of public faith in the accounting profession, reduced autonomy for auditors with the formation of the Public Companies Accounting Oversight Board, and the stringent Sarbanes-Oxley Act. The Australian accounting profession must maintain high-quality auditing and corporate financial reporting or risk greater regulatory intrusions and additional threats to its relatively high levels of autonomy.     

Corporate Scandals and Regulation

Are regulatory interventions delayed reactions to market failures or can regulators proactively pre‐empt corporate misbehavior? From a public interest view, we would expect “effective” regulation to ex ante mitigate agency conflicts between corporate insiders and outsiders, and prevent corporate misbehavior from occurring or quickly rectify transgressions. However, regulators are also self‐interested and may be captured, uninformed, or ideological, and become less effective as a result. In this registered report, we develop a historical time series of corporate (accounting) scandals and (accounting) regulations for a panel of 26 countries from 1800 to 2015. An analysis of the lead‐lag relations at both the global and individual country level yields the following insights: (1) Corporate scandals are an antecedent to regulation over long stretches of time, suggesting that regulators are typically less flexible and informed than firms. (2) Regulation is positively related to the incidence of future scandals, suggesting that regulators are not fully effective, that explicit rules are required to identify scandalous corporate actions, or that new regulations have unintended consequences. (3) There exist systematic differences in these lead‐lag relations across countries and over time, suggesting that the effectiveness of regulation is shaped by fundamental country characteristics like market development and legal tradition.     

安达信对世界通信公司审计失败原因剖析

如果说公司治理和内部审计是确保会计信息真实可靠的第一道闸门,那么,独立审计就是防范重大会计差错和舞弊的最后一道防线。独立审计存在的理由是为了满足公司的高管人员和投资者等利益相关者有效利用会计信息的共同需要。高管人员和投资者等利益相关者之间存在着严重的信息不对称和潜在的利益冲突,高管人员有提供低质量甚至是不实会计信息的动机,而投资者等利益相关者又缺乏足够的资源和专业知识验证会计信息的质量和真伪,因此需要由独立的第三方即注册会计师对高管人员提供的会计信息进行鉴证,并对财务报表发表专业意见,以缓解信息劣势对…     

Corporate Scandals and Household Stock Market Participation

We show that, after the revelation of corporate fraud in a state, household stock market participation in that state decreases. Households decrease holdings in fraudulent as well as nonfraudulent firms, even if they do not hold stocks in fraudulent firms. Within a state, households with more lifetime experience of corporate fraud hold less equity. Following the exogenous increase in fraud revelation due to Arthur Andersen's demise, states with more Arthur Andersen clients experience a larger decrease in stock market participation. We provide evidence that the documented effect is likely to reflect a loss of trust in the stock market.     

从美国共同基金丑闻看基金治理安排

本文比较全面地介绍了美国基金业违规行为的表现形式,相关的执法机构对违规行为的处罚以及完善基金治理的措施,特别就这次违规事件探讨了共同基金治理结构安排的有效性,并从理论和实践论证了外部治理在基金治理中的重要性,对我国正在蓬勃发展的基金业进行了前瞻性的思考.     

浅议注册会计师职业道德规范

注册会计师职业道德建设应采取以下措施:(1)应完善注册会计师职业道德规范体系。我国注册会计师职业道德准则体系,可由职业道德基本准则、职业道德具体准则、职业道德规范指导意见和职业道德裁决指南组成。事务所也可制定适宜的职业道德指南以供内部考核使用。(2)应加大注册会计师职业道德教育力度。注册会计师资格考试应增加职业道德内容,并加大分值。学校教育应将注册会计师职业道德作为专门课程讲授。注册会计师后续教育应编写职业道德专门教材。各级协会应精选职业道德案例,树立典型,供同行学习。注册会计师应注意加强自身职业道德修养…