- 上一篇：企业绩效评价相关文献综述和参考文献
- 下一篇：企业社会责任可信度文献综述和参考文献
在对财务舞弊的研究中，诸多文献表示了对“舞弊三角形”理论的支持。文献认为舞弊多与三个因素相关：有进行财务舞弊的压力、由于各种原因造成的可以实施财务舞弊的机会以及认为财务舞弊是合理化的借口。在对财务舞弊进行研究时，选择的财务舞弊公司多来源于具有公信力的信息披露网站，而在国内主要是国泰安数据库。对财务舞弊预警的相关文献总结出了有关财务舞弊的预警信号。这些信号可以分为定性的信号和定量的信号，定性指标主要包括管理层、经营层和行业特性方面的信号，定量指标主要包括衡量营运能力和盈利能力的某些财务指标。
[1]. Coglitore F,R Berryman. Analytical procedures: A defensive necessity[J]. Auditing, 1988(7):50-163.
[2]. Calderon T. G, B.P. Green. Signaling fraud by using analytical procedure[J]. The Ohio CPA Journal, 1994(53):27-38.
[3]. Ameen E. C, J. R. Strawser. Investigating the use of analytical procedures: An update and extension[J]. Auditing, 1994(13):68-79.
[4]. Loebbecke J, J. Willingham. Review of SEC accounting and auditing enforcement releases[R]. University of Utah, 1988.
[5]. Loebbecke. J, M. Eining, J. Willingham. Auditors’ experience with material irregularities: Frequency, nature and detestability[J]. Auditing: A journal of Practice & Theory, 1989(9):1-28.
[6]. Beneish M. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance[J]. Journal of Accounting and Public Policy, 1997(16):271-309.
[7]. Spathis,Doumpos,Zopounidis. Detecting falsified financial statements: A comparative study using multicriteria analysis and multivariate statistical techniques[J]. The European Accounting Review, 2002(11):509-535.
[8]. Green B.P., J.H. Choi. Assessing the risk of management fraud through neural network technology[J]. Auditing, 1997(Sping):54-76.
[9]. Fanning K, Cogger K. Neural network detection of management fraud using published financial data[J]. International Journal of Intelligent Systems in Accounting, Finance and Management. 1998(7):21-24.
[10]. S. Kotsiantis, E. Koumanakos, D. Tzelepis, V. Tampakas. Financial application of neural networks: Two case studies in Greece[J]. Intell. Sys. Acc. Fin. Mgmt, 2006(2):672-681.
[11]. Efstathios Kirkos, Charalambos Spathis, Yannis Manolopoulos. Data mining techniques for the detection of fraudulent financial statements[J]. Expert Systems with Applications, 2007(32): 995-1003.
[12]. Christopher J. Skuosen, Kevin R. Smith, Charlotte J. Wright. Detecting and predicting financial statement fraud: the effectiveness of the fraud triangle and SAS No.99. Working paper, Utah State University, University of Kansas and Oklahoma State University, 2010.
[13]. Kadusic E, Bojovic P, Zgalj A. Illegal actions in financial reports-Preventing and detection[C].2011 International Conference on Sociality and Economics Development, Singapore: IACSIT Press, 2011.
[14]. Committee, of, Sponsoring, Organizations, of, Treadway, Commission, (COSO). Fraudulent Financial Reporting: 1987-1997-Analysis of US. Public Companies[R]. New York: NY: COSO, 1999.
[15]. Cressey, D. Other People’s Money; a Study in the Social Psychology of Embezzlement [Z]. Glencoe: Free Press, 1953.