Research On Accounting Fraud Causes And Strategies In Post-financial Crisis Period

Accounting fraud has a long history and has been a difficult academic and practical industry problem. Throughout the endless fraud home and abroad, from the United States of Enron, WorldCom case, Xerox and other scandals, to Italy's Parmalat, to the domestic Zhengbaiwen, Yinguangxia, MACAT and other cases, all of them make people shocking! This is enough to appear serious and rampant accounting fraud. Accounting fraud not impacts the confidence of investors as to damage the health of listed companies in their own development, but undermines the fairness of securities markets as to hold the domestic economy back.As above, the accounting fraud is cancer of the society. Therefore it is time to control the accounting fraud.At present, China is leading the global economy into the recovery and the crisis has gone beyond the "high pressure zone".Therefore,the world economy is moving into the post-financial crisis period and the international financial crisis enters a critical turning point. Under this special economic background, what characters will arise of the listed company's accounting fraud causes, how will we respond to effectively inhibit the accounting fraud and improve efficiency of capital markets. Though the study on accounting fraud by academicians of countries is growing significantly, there is little under special economic background. Therefore, the author regards it as a starting point for this study. The innovation of this paper is to study accounting fraud causes and strategies in post-financial crisis period combining normative research and empirical studies.The paper summarizes research results on accounting fraud of domestic and abroad, on which base I start the following study:First,it describes the concept'of accounting fraud. It also includes the motivation theory of accounting fraud that triangle theory and GONE theory, which are prepared for the following study.Second, this paper selects samples about post-financial crisis period and normal economic period respectively,and conducts descriptive statistics from the causes of accounting fraud,and compares statistical analysis results.Then it analyses the causes of the accounting fraud in post-financial crisis period in China thoroughly. On this base,the author makes empirical test on the causes of accounting fraud in post-financial crisis period.Then, through analysing causes of accounting fraud in post-financial crisis period in the United States,which is compared with our country's,and get some useful inspiration of controlling Accounting Fraud.Finally, through the depth analysis of accounting fraud causes in post-financial crisis period,we learn the advanced experience of the United States and put forward the strategies against accounting fraud from precaution and treatment under post-financial crisis period.Specific strategies include:curbing the motivation of accounting fraud, so that they do not have to corrupt; reducing the chance of accounting fraud, so that they can not corrupt; eliminating the excuse of accounting fraud, so that they do not want to corrupt; enhancing punishment of accounting fraud, so that they do not dare to corrupt.