中國上市公司雇員揭發(fā)會計舞弊動機與機制研究
發(fā)布時間：2018-08-10 08:03
【摘要】：自1720年英國第一例上市公司會計舞弊案南海公司事件發(fā)生以來，會計舞弊問題就成為了投資人和債權(quán)人關(guān)注的焦點之一。近年來，，美國就曝出了安然公司、世通公司等一系列造假丑聞；在中國的上市公司中也發(fā)生了如瓊民源、銀廣廈、藍天股份等一系列會計舞弊案件，嚴重妨礙了資本市場的健康發(fā)展，給相關(guān)利益群體造成了嚴重危害。但國外研究表明，包括審計師，證券監(jiān)管機構(gòu)在內(nèi)的傳統(tǒng)會計舞弊揭發(fā)者并沒有構(gòu)成會計舞弊揭發(fā)的主體，而諸如雇員，媒體等非傳統(tǒng)舞弊揭發(fā)者卻占了相當?shù)谋壤Ｒ虼�，非傳統(tǒng)舞弊揭發(fā)者的揭露機制和揭發(fā)動機一直是國外學者研究的熱點，本文即以雇員對會計舞弊揭發(fā)為視角，研究雇員揭發(fā)會計舞弊影響因素和揭發(fā)機制，為我國相關(guān)法規(guī)制定提供理論依據(jù)。 論文在對國內(nèi)外相關(guān)文獻梳理基礎(chǔ)上，采用問卷調(diào)查和量表分析方法，以北京、天津地區(qū)公司雇員（包括一般會計/財務從業(yè)人員，會計/財務負責人，內(nèi)部審計師，一般員工，一般管理人員，中層管理人員）為研究對象，系統(tǒng)調(diào)查影響雇員揭發(fā)的因素和雇員揭發(fā)的動機。研究共收回有效問卷503份，通過SPSS19.0進行了數(shù)據(jù)分析，得到以下主要結(jié)論：（1）主動性人格，消極情感與揭發(fā)存在正相關(guān)的關(guān)系，集體主義與揭發(fā)存在負相關(guān)的關(guān)系。（2）會計舞弊類型或者涉及金額不同，被揭發(fā)的可能性也是不同的。（3）法律保護政策和金錢獎勵都會增加雇員揭發(fā)的可能性。（4）不同職位的雇員，揭發(fā)或不揭發(fā)的動機也不同。（5）揭發(fā)者中絕大部分是揭發(fā)給內(nèi)部管理層，揭發(fā)給外部組織者占較小比重。（6）雇員更傾向使用的揭發(fā)途徑有舉報信，網(wǎng)絡空間和郵件。 基于上述研究結(jié)論，本文從會計法制建設(shè)的角度對會計舞弊揭露機制提出了相關(guān)建議：（1）完善對揭發(fā)者實施有效保護的法律政策；（2）建立對揭發(fā)者實施金錢獎勵的法律政策；（3）證監(jiān)會成立專門的法律機構(gòu)，設(shè)定信箱，郵箱和網(wǎng)絡空間來專門接收舉報信息，并實施具體調(diào)查。
[Abstract]:Accounting fraud has become one of the focuses of investors and creditors since the first British listed company accounting fraud occurred in the South China Sea in 1720. In recent years, the United States has exposed a series of fraud scandals such as Enron, WorldCom and so on. Among the listed companies in China, there have also been a series of accounting fraud cases, such as Qiong Minyuan, Yinguangxia, Blue Sky shares, etc. Seriously hindered the healthy development of the capital market, to the relevant interest groups caused serious harm. However, foreign studies show that the traditional accounting fraud whistleblowers, including auditors and securities regulators, do not constitute the subject of accounting fraud disclosure, while non-traditional fraud whistleblowers, such as employees, media and so on, account for a considerable proportion. Therefore, the uncovering mechanism and engine of unconventional fraud whistleblowers have been the focus of foreign scholars' research. This paper, from the perspective of employees' disclosure of accounting fraud, studies the influencing factors and revealing mechanism of employees' disclosure of accounting fraud. To provide theoretical basis for the formulation of relevant laws and regulations in China. On the basis of combing the relevant literature at home and abroad, this paper uses questionnaire survey and questionnaire analysis to analyze the employees of companies in Beijing and Tianjin (including general accounting / finance practitioners, accounting / finance executives, internal auditors, etc.) General employee, general manager, middle manager) as the research object, systematically investigate the factors that affect the employee's disclosure and the motivation of employee's disclosure. A total of 503 valid questionnaires were collected and analyzed by SPSS19.0. The main conclusions are as follows: (1) there is a positive correlation between active personality, negative emotion and disclosure. Collectivism has a negative correlation with disclosure. (2) different types of accounting fraud or the amount involved, the possibility of disclosure is also different. (3) legal protection policies and monetary incentives will increase the likelihood of disclosure of employees. (4) employees in different positions, (5) the vast majority of whistleblowers are exposed to internal management, with a smaller proportion to outside organizers. (6) employees prefer to use whistleblower letters, cyberspace and mail. Based on the above conclusions, this paper puts forward some suggestions on the disclosure mechanism of accounting fraud from the point of view of the construction of accounting legal system: (1) perfecting the legal policy of effective protection for whistleblowers, (2) establishing the legal policy of monetary reward for whistleblowers; (3) CSRC set up a special legal organization, set up mailbox, mailbox and network space to receive information and carry out specific investigation.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F276.6;F231.6
本文編號：2175457
[Abstract]:Accounting fraud has become one of the focuses of investors and creditors since the first British listed company accounting fraud occurred in the South China Sea in 1720. In recent years, the United States has exposed a series of fraud scandals such as Enron, WorldCom and so on. Among the listed companies in China, there have also been a series of accounting fraud cases, such as Qiong Minyuan, Yinguangxia, Blue Sky shares, etc. Seriously hindered the healthy development of the capital market, to the relevant interest groups caused serious harm. However, foreign studies show that the traditional accounting fraud whistleblowers, including auditors and securities regulators, do not constitute the subject of accounting fraud disclosure, while non-traditional fraud whistleblowers, such as employees, media and so on, account for a considerable proportion. Therefore, the uncovering mechanism and engine of unconventional fraud whistleblowers have been the focus of foreign scholars' research. This paper, from the perspective of employees' disclosure of accounting fraud, studies the influencing factors and revealing mechanism of employees' disclosure of accounting fraud. To provide theoretical basis for the formulation of relevant laws and regulations in China. On the basis of combing the relevant literature at home and abroad, this paper uses questionnaire survey and questionnaire analysis to analyze the employees of companies in Beijing and Tianjin (including general accounting / finance practitioners, accounting / finance executives, internal auditors, etc.) General employee, general manager, middle manager) as the research object, systematically investigate the factors that affect the employee's disclosure and the motivation of employee's disclosure. A total of 503 valid questionnaires were collected and analyzed by SPSS19.0. The main conclusions are as follows: (1) there is a positive correlation between active personality, negative emotion and disclosure. Collectivism has a negative correlation with disclosure. (2) different types of accounting fraud or the amount involved, the possibility of disclosure is also different. (3) legal protection policies and monetary incentives will increase the likelihood of disclosure of employees. (4) employees in different positions, (5) the vast majority of whistleblowers are exposed to internal management, with a smaller proportion to outside organizers. (6) employees prefer to use whistleblower letters, cyberspace and mail. Based on the above conclusions, this paper puts forward some suggestions on the disclosure mechanism of accounting fraud from the point of view of the construction of accounting legal system: (1) perfecting the legal policy of effective protection for whistleblowers, (2) establishing the legal policy of monetary reward for whistleblowers; (3) CSRC set up a special legal organization, set up mailbox, mailbox and network space to receive information and carry out specific investigation.
【學位授予單位】：河北工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F276.6;F231.6
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