Analysis And Governance On Fraudulent Behavior Of Independent Auditors

Accountant scandals are exposed in succession after Anron affair. Fraud of financial statements seems to be a disease all over the world, which bring domino effect. Accounting fraud also occurs frequently in China, and rocks people's confidence to the capital market.CPAs take ignominious part in these frauds though they are praised as'economy policeman'. For a time, CPAs and accounting firms become the synonym of'account cook','auditing report inconsistent with the facts','fraud'and so on. At all times, independent auditing is looked as final barrier to prevent fraudulent financial statements. Then, why do they choose fraud behavior? In fact, like other behaviors, fraud behavior is also one's choice made after weighing advantages and disadvantages. We should realize behavior mechanism and decision-making process in order to reduce fraud probability. The dissertation tries to analyze behavior-choosing process from the angle of behavior science, uses analysis frame of the theory of fraud risk factors which consists of five parts including motivation, morality, opportunity for fraud, the likelihood of detection and the type and degree of punishment, and then proposes corresponding countermeasures.The dissertation consists of the following four parts: Part one is a brief preface, presenting the purpose, the main content, research methods and some basic definitions. Part two discusses the theory base, introduces fraud theories and behavior science and proposes some research hypothesis. Part three makes analysis on auditor's fraud behavior from five aspects of theory of fraud risk factors and deduces some important conclusions from a function. Part four brings forward some ideas from'need','motivation'and'behavior object'three aspects to governance this fraud phenomenon.Theoretic analysis and empirical study are both used in the dissertation. In theoretic analysis, the dissertation draws on relevant knowledge of psychology, economics, behavior science, criminology and so on and uses model analysis to enrich and deepen the study. In empirical study, questionnaire investigation is adopted to collect different ideas about auditing fraud condition and corresponding measures.Owing to the short time I learn behavior science and shortage of my practice experience,...