机构地区: 暨南大学管理学院
出 处: 《审计与经济研究》 2015年第6期58-68,共11页
摘 要: 结合舞弊动因理论和高层阶梯理论,选取2001—2013年间因财务舞弊而受到证监会处罚的108家上市公司及108家对比企业作为样本,对高管人员的背景特征与财务舞弊行为的关系、高管人员的背景特征与舞弊行为严重性的关系进行研究。结果表明,高管团队的平均年龄小、男性比例高、平均学历以及平均任期短的上市公司发生舞弊的可能性更大,同时高管团队的平均学历越低,则越容易发生严重的舞弊行为。最后,根据分析结果从识别舞弊行为、优化高管团队和提高公司治理等方面提出相应的建议。 By using upper echelons theory and fraud motivation theory,this paper uses empirical method to study the relationship between top managers' characteristics and financial fraud behavior. The samples of this research are public companies that are punished by China Securities Regulatory Commission for financial fraud and the control group. From the result we can see that age has a negative correlation on fraud behavior; scale of male top managers alse has a positive correlation on fraud behavior; and even education level has a negative correlation on fraud behavior. Finally suggestions are given based on above the research results.