审计研究
審計研究
심계연구
Audit Research
2007年
5期
91~96
,共null页
财务报告舞弊 压力 机会
財務報告舞弊 壓力 機會
재무보고무폐 압력 궤회
financial statement fraud, pressure, opportunity
本文选择1999-2004年度发生财务报告舞弊的A股上市公司作为研究对象，考察了影响财务报告舞弊的压力和机会因素，发现避免T处理、退市是其主要压力，股权集中度较高、独立董事比例较低、董事会会议次数较少、董事会成员持股量较少、董事长兼任总经理、监事会无效、变更主审会计师事务所则为财务报告舞弊提供了机会。
本文選擇1999-2004年度髮生財務報告舞弊的A股上市公司作為研究對象，攷察瞭影響財務報告舞弊的壓力和機會因素，髮現避免T處理、退市是其主要壓力，股權集中度較高、獨立董事比例較低、董事會會議次數較少、董事會成員持股量較少、董事長兼任總經理、鑑事會無效、變更主審會計師事務所則為財務報告舞弊提供瞭機會。
본문선택1999-2004년도발생재무보고무폐적A고상시공사작위연구대상，고찰료영향재무보고무폐적압력화궤회인소，발현피면T처리、퇴시시기주요압력，고권집중도교고、독립동사비례교저、동사회회의차수교소、동사회성원지고량교소、동사장겸임총경리、감사회무효、변경주심회계사사무소칙위재무보고무폐제공료궤회。
The paper studied the pressure and opportunity factors that caused financial statement fraud on the basis of the data of A shares companies （1999-2004） in China. It found that avoiding ST and PT was the primary pressure, and the opportunities mainly came from the higher top 10 shareholdersr ownership concentration, the lower independent director proportion, the fewer number of directorate meetings, the fewer number of shares owned by the directorate members, board chairman and CEO held by one Person, the ineffective supervisors and CPA firm changed more frequently.
