Witryna15 mar 2024 · Loebbecke Willingham(1988)共同建立了财务造假识别模型，同时在后期对模型做了进一步的测试并加以改进。 ... [24]。朱国鸿(2004)提出对上市公司高级管理层的激励不足、激励错位、 激励权配置的失当和内外部会计控制的虚化和弱化是中国上市公司财务报告舞弊的主 要 ... Witryna基于会计信息可信度的上市公司优劣甄别研究.pdf.pdf

财务造假的国内外文献综述 造假 综述 文献 国内外 财务－金锄头文库

Witryna这不仅阻碍了资本市场的健康发展，破坏了资本市场的资源配置机制，也打击了投资者和社会公众对整个资本市场和会计界的信心。 与之相应，国内外关于上市公司财务报告舞弊的研究已积累了丰富的研究成果，其研究内容涉及财务报告舞弊的动因、征兆、识别 ... WitrynaLoebbecke 和 Willingham(1988)共同建立了财务造 假识别模型，同时在后期对模型做了进一步的测试并加以改进。 Beneish(1999) 研究发现经理人员在盈利高估时倾向于销售 … girl who stopped aging

财务造假的国内外文献综述 - 豆丁网

Witryna[6] Loebbecke, J. and Willingham, J. (1988). Review of sec accounting and auditing enforcement releases. Unpublished working paper. [7] Ren, H. (2006). Investigation … WitrynaThe knowledge base for this fuzzy reasoning system is developed by using the causal model of management fraud developed by Loebbecke, Eining and Willingham (1989), the empirical investigation of this model by Bell, Szykowny, and Willingham (1993), other researchers’ efforts and the authors’ judgments, using XpertRule software. WitrynaThis paper addresses how to allocate audit resources across different auditable units when misstatements may occur in any or all of the units. We consider two benchmark scenarios. In the first, the extent of overstatement affects only the cost of detection, but not the effectiveness of audit inputs in determining the likelihood of detection. In the … girl who sounds like stevie nicks