财经理论与实践
財經理論與實踐
재경이론여실천
The Theory and Practice of Finance and Economics
2015年
3期
84~89
,共null页
财务报告舞弊 案例推理 熵值法 K近邻法
財務報告舞弊 案例推理 熵值法 K近鄰法
재무보고무폐 안례추리 적치법 K근린법
Financial reporting fraud; Case based reasoning; Entropy right method; K-nea-rest-neighbor method
上市公司财务报告舞弊对资本市场建设和投资者利益保护掣肘已久。以2003~2012年我国沪深A股财务报告舞弊公司及其配对公司为样本，依据“舞弊钻石”理论和现有文献提取舞弊识别指标，基于案例推理思想构建财务报告舞弊识别模型。研究发现，较之于非舞弊公司，舞弊公司通常面临更大的盈利压力和偿债压力，成长能力更弱，事务所变更现象更为普遍，被出具非标准审计意见的概率更高。基于仿兰氏距离的案例推理模型对测试集样本的识别总正确率为66．7％。
上市公司財務報告舞弊對資本市場建設和投資者利益保護掣肘已久。以2003~2012年我國滬深A股財務報告舞弊公司及其配對公司為樣本，依據“舞弊鑽石”理論和現有文獻提取舞弊識彆指標，基于案例推理思想構建財務報告舞弊識彆模型。研究髮現，較之于非舞弊公司，舞弊公司通常麵臨更大的盈利壓力和償債壓力，成長能力更弱，事務所變更現象更為普遍，被齣具非標準審計意見的概率更高。基于倣蘭氏距離的案例推理模型對測試集樣本的識彆總正確率為66．7％。
상시공사재무보고무폐대자본시장건설화투자자이익보호체주이구。이2003~2012년아국호심A고재무보고무폐공사급기배대공사위양본，의거“무폐찬석”이론화현유문헌제취무폐식별지표，기우안례추리사상구건재무보고무폐식별모형。연구발현，교지우비무폐공사，무폐공사통상면림경대적영리압력화상채압력，성장능력경약，사무소변경현상경위보편，피출구비표준심계의견적개솔경고。기우방란씨거리적안례추리모형대측시집양본적식별총정학솔위66．7％。
The financial reporting fraud committed by a public company has brought heavy im- pact on the construction of capital market and the protection of investors＂ interest. Using a sample of 2003~2012 domestic A-share listed companies, extracting factors about financial reporting fraud detection with the guidance of ＂The Fraud Diamond＂ theory and existing literature, this pa- per constructed the case based reasoning model for financial reporting fraud detection. This paper finds that fraudulent firms are more likely to be faced with greater earnings and debt pressure, weaker growth ability than non-fraudulent firms. This paper also finds that fraudulent firms have higher frequency of auditor changes and are more likely to get unqualified audit appraisals. The optimal case based reasoning model based on the Imitation Lance distance gets the hit ratio of 66. 7 ~ on the test set.
