作　　者： ;

机构地区： 广东财经大学

出　　处： 《湘潭大学学报（哲学社会科学版）》 2010年第6期54-60,共7页

摘　　要： 审计合谋隐蔽性很强,极难被监管机构发现,经济后果十分严重,事先预警意义重大。根据证监会2002—2008年做出的上市公司财务舞弊处罚公告,选取合谋样本并配以正常样本进行实证研究。从财务困境、财务异常波动和财务舞弊三个视角选取变量研究审计合谋的舞弊公司财务特征,以这些变量进行非参数检验获得的显著变量为基础,采用主成分分析法预警审计合谋,可以获得较高的预测准确率。研究表明,除了财务舞弊,从财务困境、财务异常波动这两个新视角得到的异常财务特征变量为审计合谋的预警提供了更加丰富、有效的分析指标,提高了预警的可靠性。 Being strong elusiveness,it is difficult for supervising institution to identify audit collusion which causes serious economic consequences,so it has great significance to forecast.According to the penalty notice made by the Securities Regulatory Commission in year of 2002-2008,we select samples of conspiracy and normal samples and construct the audit collusion discerning model.The text researches financial characteristics of audit collusion by selecting variables from three perspectives including financial distress,financial abnormal fluctuations and financial fraud audit.Based on the significant variables by non-parametric test,the text gets a higher forecasting accuracy rate by using principal component analysis.The variables of financial characteristics provide the regulator strong operational indicators.

关 键 词： 审计合谋 预警视角 财务困境 异常波动指标 舞弊特征指标

领　　域： []