基于内部控制的上市公司会计舞弊治理分析-企业管理专业论文.docxVIP

基于内部控制的上市公司会计舞弊治理研究 基于内部控制的上市公司会计舞弊治理研究 河北工业大学硕士学位论文 河北工业大学硕士学位论文 PAGE PAGE iv RESEARCH ON ACCOUNTING FRAUD GOVERNANCE OF LISTED COMPANIES BASED ON INTERNAL CONTROL ABSTRACT Along with the emerging of listed companies accounting fraud cases all over the world, the research of accounting fraud governance become more and more important. Meanwhile, internal control as a common mechanism for accounting fraud control is more concerned. An effective internal control system can not only prevent the occurance of accounting fraud, but also improve companies’ efficiency and provide a powerful guarantee for companies’ development. However, the domestic research of internal control on accounting fraud governance as front variable is relatively rare. Especially in this economic transition period, Chinese companies are in a environment of everlasting changing situation and constantly improving governance practices. There are still some areas in the research of accounting governance based on internal control need to be developed. Therefore, based on the relevant literature review on accounting fraud and internal control research, this study identified the internal control factors that influence the accounting fraud of listed companies, and proceeded empirical analysis using both univariate and multivariate methods. Among this, the univariate methods are T test and rank test，and the multivariate method is Logistic regression analysis. The study selected 68 listed companies which were punished by Chinas Securities Regulatory Commission for accounting fraud from 2007 to 2011. Through the comparison and analysis between fraud and corresponding non-fraud companies, it was found that the times of broad meeting, tenure of CEO, the internal control arrangement in board’s routine, performance evaluation system and investment management system were significantly related to accounting fraud in both univariate and multivariate analysis, but tenure of board chairman, proportion of