English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 109952/140887 (78%)
Visitors : 46342551      Online Users : 803
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/146384
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/146384


    Title: 儒家思想與財務報表舞弊之關聯性:來自中國上市公司的證據
    The Relationship between Confucianism and Financial Statement Fraud: Evidence from Chinese Listed Companies
    Authors: 陳龍
    Chen, Long
    Contributors: 金成隆
    Chin, Chen-Lung
    陳龍
    Chen, Long
    Keywords: 儒家思想
    財務報表舞弊
    國有企業
    Confucianism
    Financial statement fraud
    State-owned enterprise
    Date: 2023
    Issue Date: 2023-08-02 13:22:27 (UTC+8)
    Abstract: 本研究主要分析公司註冊地儒家思想的深厚程度對公司財務報表舞弊的影響。本人認為公司註冊地儒家文化的深厚程度,與財務報表舞弊的機率具有關聯性。本文以中國大陸2007-2019年滬深兩地證券交易所上市公司的相關數據為樣本,通過實證分析得出:第一,公司財務報表舞弊的機率與其註冊地儒家思想的深厚程度呈顯著的正相關;第二,當公司註冊地儒家思想深厚程度不變的情況下,公司性質為國有企業能夠顯著降低其財務報表舞弊的機率。
    This study analyzes the impact of the strength of Confucianism in the registered location of a company on financial statement fraud. This thesis uses data on companies listed on Shanghai and Shenzhen Stock Exchanges in Mainland China from 2007 to 2019. Based on empirical analysis, this study concludes that the odds of financial statement fraud in companies are significantly and positively correlated with the depth of Confucianism in the location in which the company is registered. Moreover, when controlling for level of Confucianism, state-owned enterprises have a significantly lower chance of financial statement fraud.
    Reference: 王千,(2018)。高管團隊背景特徵與財務舞弊相關性研究。時代金融,第1期下旬刊,187-188。
    王惠博 (2022)。基於風險因子理論的科技型企業財務舞弊研究——以藍山科技為例,未出版之碩士論文,山東農業大學,會計係,泰安。
    王治與譚歡,(2021)。儒家文化、董事會報告可讀性與股權資本成本。研究手稿。
    王健姝與陳漢文,(2010)。財務報告舞弊公司事務所任期與審計質量——基於非財務數據的實證研究。山西財經大學學報,第32卷第1期,115-124。
    中國註冊會計師職業準則之「中國註冊會計師審計準則第1141號——財務報表審計中與舞弊相關的責任」,(2010),1-24。
    中國註冊會計師協會,修訂說明,2019年10月,檢自:https://www.cicpa.org.cn/ztzl1/Professional_standards/Professional_guidelines/201910/W020210421541423507258.pdf。
    古志輝,(2015)。儒家傳統與公司績效。制度經濟學研究 2015 (01),69-113。
    古志輝,(2015)。全球化情境中的儒家倫理與代理成本。管理世界,2015 (03),113-123。
    冉光圭、方巧玲與羅帥,(2015)。中國公司的監事會真的無效嗎。經濟學家,第1期,73-82。
    朱代武、解小帆與劉志恆,(2013)。基於Bessel大地主題算法的飛行程序航路參數計算。科學技術與工程,第13卷第35期,10755-10762。
    余英時,(1987)。中國思想傳統的現代詮釋。台北:聯經出版事業公司。
    李明輝,(2005),儒家視野下的政治思想。北京:北京大學出版社。
    李曉丹 (2019)。內部控制缺陷對財務報表舞弊影響研究。未出版之碩士論文,瀋陽理工大學,會計學系,瀋陽。
    李承諺 (2013)。應用舞弊三角理論偵測及預測財務報表舞弊——義台灣上市(櫃)公司為例。未出版之碩士論文,國立成功大學,會計學系,台南。
    李銳,為什麼要弘揚中華優秀傳統文化,上網日期2019年3月28日,檢自:
    http://theory.people.com.cn/BIG5/n1/2019/0328/c40531-30999551.html
    杜維明,陳靜 譯,(2008)。儒教。上海:上海古籍出版社。
    余沛萱 (2022)。CEO權力與財務報表品質之關聯性。未出版之碩士論文,淡江大學,會計學系,新北。
    吳倩倩,(2020)。我國上市公司財務報告舞弊及其治理對策研究。中國外資,11月刊,69-70。
    於理博 (2020)。上市公司財務報表舞弊智能識別系統研究與實現。未出版之碩士論文,中南財經政法大學,計算機技術專業,武漢。
    於兆河與張小偉,(2017)。基於GONE舞弊理論的農業上市公司財務報告舞弊研究。遼寧石油化工大學學報,37 (6),73-78。
    金智、徐慧與馬永強,(2017)。儒家文化與公司風險承擔。世界經濟,2017年第11期,170-192。
    孫羽 (2021)。康美藥業財務舞弊案例研究。未出版之碩士論文,吉林財經大學,會計學系,長春。
    郭為芳 (2021)。基於舞弊三角理論的瑞幸咖啡財務舞弊案例研究。未出版之碩士論文,吉林大學,會計學系,長春。
    韋政通 ,(1989)。儒家與現代化。台北:水牛出版社。
    陳彥軍,(2016)。從祠廟到孔教。北京:知識產權出版社。
    陳晨 (2022)。舞弊三角理論視角下千山藥機財務舞弊研究。未出版之碩士論文,瀋陽大學,會計學系,瀋陽。
    陳因,(2003)。試論儒家思想的歷史地位和現實價值。電子科學大學學報社科版,第5卷第1期,74-77。
    徐克謙,(2009)。儒家思想與中國傳統文化的價值優先觀。孔子研究,第2期,21-27。
    徐細雄與李萬利,(2019)。儒家傳統與企業創新:文化的力量。金融研究,第9期,112-130。
    徐細雄、龍志能與李萬利,(2020)。儒家文化與企業慈善捐贈。外國經濟與管理,42 (02),124-136。
    夏立軍與陳信元,(2007)。市場化進程、國企改革策略與公司治理結構的內生決定。經濟研究,第 7 期,82-95。
    淦未宇、徐細雄與劉曼,(2020)。儒家傳統與員工雇用保障:文化的力量。上海財經大學學報,第22卷第1期,66-84。
    張洽、許煜可與曹玉臣,(2023)。儒家文化對企業併購績效影響研究。財會通訊,第2期,67-72。
    崔學剛與王蔚桐,(2021)。會計吹哨:公司治理機制重大創新。財會月刊,第15期,67-74。
    崔苗青,(2020)。財務舞弊常用手段及其防范。會計師,第16期,26-27。
    景懷斌,(2007)。儒家思想對於現代心理諮詢的啟示。心理學報,39 (2),371-380。
    黃世忠,(2006)。从SAS99看財務報表舞弊風險因素有效性分析。中國註冊會計師,11月號,71-74。
    華金秋,(2002)。美國COSO舞弊財務報告研究及其借鑑。財務與會計導刊,第2期,檢自:http://59.252.42.34:6251/Qk/Paper/189940#anchorList
    曾毅生,(2003)。儒家思想對中小民營企業文化之影響。科技進步與對策,5月號,157-158。
    楊朝明,(2018)。把握儒家思想精髓弘揚優秀傳統文化。光明日報,12月4日刊。
    齊天賀 (2021)。基於GONE理論的瑞幸咖啡財務舞弊案例研究。未出版之碩士論文,吉林財經大學,會計學系,長春。
    財團法人會計研究發展基金會,(2020)。審計準則公報第74號「查核財務報導對舞弊之責任」。
    羅黨論與唐清泉,(2009)。中國民營上市公司制度環境與績效問題研究。經濟研究,第2期,106-118。
    龍仕平與楊東生,(2013)。從「大學衍義節略」評儒家思想之弊端。懷化學院學報,第32卷第9期,26-28。
    Abdullahi, R., and Mansor, N., (2015a). Concomitant debacle of fraud incidences in the Nigeria public sector: Understanding the power of Fraud Triangle Theory, International Journal of Academic Research in Business and Social Sciences 5 (5), 312-326.
    Abdullahi, R., and Mansor, N., (2015b). Fraud triangle theory and fraud diamond theory: Understanding the convergent and divergent for future research, International Journal of Academic Research in Accounting, Finance and Management Sciences 5 (4), 38–45.
    Albrecht, W. S., Wernz, G. W., and Williams, T. L., (1995). Fraud: Bringing light to. the dark side of business, Burr Ridge (U. S.): Irwin Professional Pub.
    Ames, R. T., and Rosemont, H., (1998). Analects of Confucius, New York: Ballantine Books.
    American Institute of Certified Public Accountants (AICPA), (1997). Statement of Auditing Standards (SAS) 82 Consideration of Fraud in a Financial Statement Audit, New York: AICPA.
    Beasley, M. S., (1996). An empirical analysis of the relation between the board of director composition and financial statement fraud, The Accounting Review 71 (4), 443-465.
    Beasley, M. S., (1999). COSO new fraud study: What is means for CPAs, Journal of Accountancy 187 (5), 23-25.
    Beasley, M.S., Carcello, J.V., and Hermanson, D.R., (1999). Fraudulent financial reporting 1987–1997: An analysis of U.S. public companies, Committee of Sponsoring Organizations of the Treadway Commission, AICPA, Jersey City, NJ.
    Beasley, M. S., Carcello, J. V., Hermanson, D. R., and Lapides, P. D., (2000). Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms, Accounting Horizons 14 (4), 441-454.
    Beneish, M. D., (1997). Detecting GAAP violation: implications for assessing. earnings management among firms with extreme financial performance, Journal of Accounting and Public Policy16 (3), 271-309.
    Bologna, G. J., Lindquist, R. J., and Wells, J. T., (1993). Accountant’s handbook of. fraud and commercial Crime, New York: John Wiley and Sons Inc.
    Brennan, N. M., and McGrath, M., (2007). Financial statement fraud: Some lessons. from US And European case studies, Australian Accounting Review 17 (2), 49-61.
    Call, A. C., Campbell, J. L., Dhaliwal, D. S., and Moon Jr., J. R., (2017). Employee quality and financial reporting outcomes, Journal of Accounting and Economics 64, 123–149.
    Carcello, J.V., Nagy, A.L., (2004). Audit firm tenure and fraudulent financial reporting, Auditing : A Journal of Practice and Theory 23 (2), 55–69.
    Chen, G., Firth, M., Gao, D., and Rui, O., (2006). Ownership structure, corporate governance, and fraud: Evidence from China, Journal of Corporate Finance 12 (3), 424-448.
    Cheung, T.S., and King, A.Y.C., (2004). Righteousness and profitableness: the moral choices of contemporary Confucian entrepreneurs, Journal of Business Ethics 54 (3), 245-260.
    Craig, E., (1998). Routledge encyclopedia of philosophy (Vol. 7), Abingdon (U. K.): Taylor & Francis Group.za.
    Cressey, D. R., (1953). Other people’s money, New York: Free Press.
    Daily, J., Mcconnell, J. J., and Travlos, N. G.(2002). The Cadbury Committee, Corporate performance and top management turnover, Journal of Finance 57 (1), 438-461.
    Deng, Y., Wu, Y., Zeng, C., and Zhang, M., (2023). The impact of Confucianism on auditor judgment, Journal or Business Finance and Accounting (April), 1-33.
    Doyle, J., Ge, W., and Mcvay, S. (2007). Determinations of weakness in internal control over financial reporting, Journal of Accounting and Economics 19, 137-158.
    Du, X., (2013). Does religion matter to owner-manager agency costs? Evidence from China, Journal of Business Ethics 118 (2), 319-347.
    Du, X., (2014). Does religion mitigate tunneling? Evidence from Chinese Buddhism, Journal of Business Ethics125 (2), 299-327.
    Du, X., (2015). Does Confucianism reduce minority shareholder expropriation? Evidence from China, Journal of Business Ethics 132, 661-716.
    Firth, M., Fung, P. M. Y., Rui. O., (2007). Ownership, two-tier board structure, and the informativeness of earnings: Evidence from China, Journal of Accounting and Public Policy 26 (4), 463-496.
    Guiso, L., Sapienza, P. and Zingales, L., (2006). Does culture affect economic. outcomes?, The Journal of Economic Perspectives 20 (2), 23-48.
    Hooper, M. J., and Pornelli, C. M., (2010). Deterring and detecting financial fraud: A platform for action. Retrieved August 02 2014, from http://www.thecaq.org/docs/reports-and-publications/deterring-and-detecting financial-reporting-fraud-a-platform-for-action.pdf?
    Howe, M. A., and Malgwi, C. A., (2006). Playing the ponies: A $5 million embezzlement case, Journal of Education for Business 82 (1), 27-33.
    Huang, H., Rose-Green, E., and Lee, C., (2012). CEO age and financial reporting. quality, Accounting Horizons 26 (4), 725–740.
    Ip, P. K., (2009). Is Confucianism good for business ethics in China?, Journal of Business Ethics 88 (3), 463–476.
    Jiang, G., Lee, C. M. C., and Yue, H., (2010). Tunneling through intercorporate loans: The China experience, Journal of Financial Economics 98 (1), 1–20.
    Lee, T. S., Yeh Y. H., (2004). Corporate governance and financial distress: Evidence from Taiwan, Corporate Governance: An International Review 12 (July), 378-388.
    Lendez, A. M., and Korevec, J. J., (1999). How to prevent and detect financial statement fraud, The Journal of Corporate Accounting and Finance 11 (1), 47-54.
    Lin, L. H., Ho, Y. L., and Lin, W. H. E., (2013). Confucian and Taoist work values: An exploratory study of the Chinese transformational leadership behavior, Journal of Business Ethics 113, 91–103.
    Liu, Y., Li, W., and Li, J., (2022). Confucianism and earnings management: Evidence. from China, Emerging Markets Finance and Trade 58 (6), 1525–1536.
    Masruroh, S., and Carolina, A., (2022). Beneish Model: Detection of indications of financial statement fraud using CEO characteristics, Asia Pacific Fraud Journal 7 (1), 85-101.
    Mulford, C. W., and Comiskey, E. E., (2002). The financial number game, detecting creative accounting practices, New York: John Wiley & Son, Inc.
    Nomi, M., (2021). Workplace fraud: 22 types of financial statement fraud. Retrieved Nov 5 2021, from https://www.polonious-systems.com/workplacefraud-financial-statement-fraud/
    Normah, O., Johari, Z. A., and Smith, M., (2017). Predicting fraudulent financial reporting using artificial neural network, Journal of Financial Crime 24 (2), 362-387.
    Phasha, L., Molelekwa, G. F., Mokgobu, M. I., Morodi, T. J., Mokoena, M. M., and Mudau, L. S., (2020). Influence of cultural practices on food waste in South Africa—a review, Journal of Ethnic Foods 7, 37.
    Rezaee, Z., (2003). Case, consequences and deterrence of financial statement fraud, Critical Perspectives on Accounting 16 (3), 277-298.
    Spathis, C.T., (2002). Detecting false financial statements using published data: Some evidence from Greece, Managerial Auditing Journal 17 (4), 179-191.
    Srivastava, R. P., Mock, T. J., and Turner, J. L., (2005). Fraud risk formulas for financial. statement audits, Australian National University Business and Information Management Auditing Research Workshop and from Gary Monroe, Lei Gao and Lili Sun, 1-48.
    Surty, M., Padia, N., Yasseen, Y., (2018). Trends in integrated reporting: A state-owned company analysis, Southern African Business Review 22, 1-22.
    Tang, X., Gu, Y., Weng, R., and Ho, K., (2022). Confucianism and corporate fraud, International Journal of Emerging Markets 17 (6), 1425-1445.
    Wang, Z., Chen, M., Chin, C., and Zheng, Q., (2017). Managerial ability, political. connections, and fraudulent financial reporting in China, Journal Accounting Public Policy 36, 141-162.
    Weygandt, J.J., Kimmel, P.D., and Kieso, D.E., (2015). Financial accounting, New York: John Wiley & Sons, Inc..
    Whitcomb, L. L., Erdener, C. B., and Li, C., (1998). Business ethical values in China and the US, Journal of Business Ethics 17 (8), 839–852.
    Williamson, O. E., (2000). The new institutional economics: Taking stock, looking ahead, Journal of Economic Literature 38, 595-613.
    Yao, X., (2000). An introduction to Confucianism, Cambridge (U. K.): Cambridge University Press.
    Ye, S., Hu, S., and Sun, L., (2018). Case analysis of SHENXIANYUAN financial fraud based on the GONE-theory, Advances in Social Science, Education and Humanities Research 290, 27-30.
    Young, S. D., (2020). Financial statement fraud: Motivation, methods, and detection, corporate fraud exposed, Bingley (U. K.): Emerald Publishing Limited.
    Description: 碩士
    國立政治大學
    會計學系
    108353047
    Source URI: http://thesis.lib.nccu.edu.tw/record/#G0108353047
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    File Description SizeFormat
    304701.pdf1191KbAdobe PDF20View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback