The Human Error Analysis Of The Listed Company's Accounting Errors Based On The CREAM Retrospective Method

Recent years, there were accounting errors of the annual fiancial statements of listed companies on Shanghai and Shenzhen Stock Exchange website. The increasing of adjusting events in a notice caused great distress to both the investors and creditors. It even let them lost confidence to financial reporting system gradually. On one hand, this phenomenon reflected that lackness of norms to disclose the accounting information. On the other hand, it reflected that there were many questions to the professional quality work of profession auditing. So it is essential to have a detailed study and discussion on the accounting errors related issues.By reading a large number of domestic and foreign literatures found that all the studies were aimed the purposes of malicious errors, having no study aimed unintentional errors. They ignored that accountants and auditors would have different behavior in the different environment. In this paper, we did futher research about human error.This paper considerd the accountants, working enviroment and computer as a system. First, we used the human-machine engineering principle, adopting the second generation human error method-CREAM retrospective method, analysed accouting errors had been caused by human errors from three root aspects such as accontants'individual factors, accountants'skill factors and organization enviroments factors. Because CREAM retrospective method was used in the filed of accouting for the first time, so the paper conductd the empirical study to confirm the availability in the accounting area.Having selected 30 listed companies that had the accounting errors from 2007 to 2010 in Shanghai and Shenzhen Stock Exchange for study, and used the questionnaire method doing the survey on internal accoutants. The paper did a majority of the multiple linear regression analysis in the relation between accountants'psychological and physiological factors, accountants'individual skill factors, organization enviroment factors and frequency of accouting errors and its severity by using statistical software spss16.0.Finally it concluded that accountants'psychological and physiological factors, accountants'individual skill factors, organization enviroment factors were the human errors caused accounting errors, and came out the follow findings: (1) there is negative correlation between the accountants'psychological and physiological factors and the frequency and severity of accouting errors. (2) there is negative correlation between the accountants'individual skill factors and and the frequency and severity of accouting errors. (3) there is negative correlation between organization enviroment factors and and the frequency and severity of accouting errors.Finally, the paper offered several related proposals for avoid accounting error.