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论文编号：	8548
作者编号：	2120142415
上传时间：	2016/6/17 16:22:40
中文题目：	非财务指标、财务舞弊与审计师行业专长
英文题目：	Nonfinancial Measures、Accounting Fraud And Auditor Expertise
指导老师：	陆宇建
中文关键字：	非财务指标；财务舞弊；审计师行业专长
英文关键字：	Non-financial information；Accounting fraud；Industry expertise
中文摘要：	上市公司充分必要的信息披露是资本市场有效运行的基础之一。在我国上市公司的信息披露仍然以定期报告为主，报告中可以用来判断公司存在的风险与价值的非财务信息披露却仍显不足。而近年来我国上市公司财务舞弊案件频发，对这些案件进行梳理我们可以发现舞弊的手段通常是对财务信息进行操纵和篡改，舞弊的手段也越来越隐蔽，审计师通过常规的审计手段已经很难识别出期间报告的重大错报漏报，而非财务信息作为一种舞弊成本高、舞弊难度大的信息，其在识别公司舞弊行为中发挥着越来越重要的作用。非财务指标虽然不属于上市公司公开报告中强制要求披露的信息，但其能在一定程度上披露企业的经营水平或是在行业中的地位，非财务指标也能对财务信息起到一定的预测作用，并与财务信息存在某种程度的惯常关系，当企业发生财务舞弊时，企业这种非财务指标与财务指标之间的惯常关系通常会被打破。本文基于以上观点研究了非财务指标与财务舞弊的关系，发现非财务指标与财务指标之间的异常差异越大，企业发生财务舞弊的可能性越大。为了进一步研究审计师行业专长是否会利用非财务指标来提高自身的审计质量，本文在研究中又加入审计师行业专长，以此来判断审计师行业专长是否能够发挥对财务舞弊的治理作用，最后发现具有行业专长的审计师能够提高审计质量，在为高风险客户提供服务时可能更为谨慎。本文的研究结论为上市公司披露更多非财务信息的合理性提供了证据，公司有必要披露更多的非财务信息来揭示公司的风险和价值，同时本文结论也表明审计师具有一定的关于客户的行业专长有助于审计质量的提高。
英文摘要：	Fully discloser of listed companies is the basis for the well functioned capital market. The disclosers of listed companies is mainly based on annual report, in which the value and risk of a company is not fully disclosed. Recently, many listed companies are reported to have conduct financial reporting fraudulent, and the fraudulent reporting is conducted by manipulating the financial information, the traditional auditing methods turn to be an inefficient way to detect accounting fraud as the fraud methods t become more sophisticate. But it is more difficult and costly to cheat on the non-financial information so that non-financial information is growing more and more important in detecting accounting fraud. Although non-financial information is not enforced to disclose in listed companies’ annual report, non-financial information can act as a way to look into the operation and industry competition of an enterprise, and it can also predict companies’ performance as there is some causal relationship between non-financial information and a company’s performance. When a company conducts a fraudulent, this kind of relationship between non-financial information and company’s financial information is often broken. To do further investigate whether auditor can take advantage of non-financial information in detecting fraud, this article add auditor industry expertise into the research. Finally, we found that auditors with industry expertise turn to be more cautious when facing risker clients. The conclusions of this article provide proof for more non-financial information discloser, and listed companies need to disclose more to let others fully understand their own risks and values. This article also provides evidence that auditors will improve their audit quality if they master some sort of industry expertise.
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