effectively prevent the existing accounting information fraud,a new approach,economic law,is needed to replenish the traditional ones.Based on discussion of the necessity and reality of regulating accounting information fraud by economic law,this paper proposes the corresponding path selection and specific...
A. (2013). Fraud in accounting, organizations and society: Extending the boundaries of research. Accounting, Organizations & Society, 38(6-7), 440-457. University of Alberta School of Business. Working Paper No. 2014-04. Available at SSRN: http://ssrn.com/abstract=2420064 (Accessed 9 ...
fraud of listed companies becomes the subject that investors and securities regulators focus on.44 listed companies are chosen in this paper which are punished by China Security Regulatory Commission from 2004 to 2013 for their financial fraud to find their principles.27 financial indicators which are...
As a consequence, this paper is concerned about fraud, based on the primary responsibility for prevention and/or detection of fraud rests upon management to develop adequate accounting systems with appropriate internal controls. This paper discusses the various facets of financial fraud, what ...
Ringing. Based on this, this paper selectsA-share non-financial listed companies in Shanghai and Shenzhen Stock Exchanges fi'om 2011 to 2016, analyzes the impact ofaccounting information distortion on corporate debt financing costs, and introduces internal control into the study of the relationship...
Facebook as a tool for supporting dialogic accounting? Evidence from large philanthropic foundations in the United States The of this paper is to explore the utilization of the social network, Facebook, as an instrument of stakeholder engagement and dialogic accounting in Amer... M Bellucc,G Mane...
(Research Paper Writing and Evaluation of Research) 19-20 汇报和评阅研究提案(Presentation and Critique of Research Proposals) © 刘和福 • 中国科学技术大学管理学院 • School of Management, • University of Science and Technology of China • E-Mail: liuhf@ - 13 - 第一周 研究方法概论 ...
The influence of audit failure has far exceeded the scope of the accounting and auditing profession, has attracted more and more attention all over the world. In this paper, analysis of the reasons for the failure of corporate audit through the case form. On this basis, put forward the ...
stage from preliminary qualitative study.Currently the controlling and management of financial risk can be realized by building a financial presentiment system.Nevertheless the choice of financial indexes will influence the validity of presentiment system directly.It will be probed in this paper.关键...
In this paper, I examine the notion of accountability and its historical evolution in health care. Using medical mistakes and adverse patient outcomes as m... Virginia,A.,Sharpe - 《Journal of Medicine & Philosophy》 被引量: 42发表: 2000年 On the problems of responsibility and accountability ...