The Research On The Behavior Of Accounting Fraud

Reviewing economic in recent years, it is easy to find that the word which is of most frequent appearance is "sincerity". Accounting fraud is regarded as one of chief culprit of trampling sincerity, it is the result of people's interests driving behavior and specific system background, it is the result of people's psychological motive and various kinds of systems colliding after all. Therefore, it is a kind of illegal economic behavior in essence. So when researching the accounting fraud problem, we must jump out the company to see the company, jump out accounting to think accounting, put it into the social whole structure to think from the all kinds of the angle.The research of this article is divided into four parts mainly. First part review domestic and international relevant accounting fraud theory and with more extensive significance relevant field issue, on the basis of the thing that forefathers study, it puts forward the whole thinking of studying the accounting fraud from theory analysis angle, discern aspect. Second part boldly use the view that Four Major Systems are evolved into one pair of systems during culture sociology Parsons' social process general action systems, divide it into economic system, political, institutional culture, class these four systems;combining one's own characteristic of the fraud behavior, form four major systems of the accountant check and calculate the mode, the accounting supervise mode, the institutional culture, the company's administration structure. Third part divide every influencing factor into subjective and objective two aspects to analysis innovationally using the cross discipline economic psychology theory in the background of four major systems interaction. According to this, has set up preliminary index estimation system, and then do the positive test for the subjective aspect. Four part do the positive test. First propose the five basic suppositions, which is the motive, the personality, the self-confident degree, the operation experience and holding the attitude toward the risk of the fraud company. The test result indicated the fraud companies compared to the no fraud companies have more higher self-confident degree and the particular attitude toward the risk, but have not obvious difference on the motive, the personality, the operation experience. The whole article theoryanalysis and positive test confirms each other, controlling fraud measures play the supplementary positive role too, thus gives the problem to bring the new thinking.