Fraud-based Management Control And Audit Quality

At present, due to China's capital market is gradually establish and perfect, enterprise internal and external supervision is inadequate, leading to the company fraud is very serious. According to the main rank within the company gains can be divided into fraud-based management and employees fraud, including management fraud by fraud outweigh the damage caused by the staff gains. For management fraud enterprise stakeholders, government regulators and the social public cause harm and loss is a consensus, so fraud-based management control has become a topic of Suo don't wear. Company management fraud variety of ways, including through the management of accounting fraud, manipulation is relatively common surplus implementation of a kind of way, it will affect the quality of the accounting surplus.Based on specifications and empirical combination of methods for management fraud and the concept of quality control, quality control and earnings management fraud of relevance theory, and earnings management fraud fraud-based management control and quality, the quality, the revision and surplus of the earnings quality problems such as the relationship between systematically studied. Through theoretical and empirical test, this paper concluded that the following conclusions:First, management fraud and quality control and earnings management fraud correlation of theoretical basis. Management fraud is studied and earnings management fraud controls the quality problem of the logic starting point. Based on the existing literature about the comprehensive management fraud, on the basis of the implications for management fraud. The author thinks that the fraud-based management is based on the motivation to already was constrained by the internal control management intentionally forge, alter, conceal or delete the accounting information in financial statements and information such as major omissions and improper statements and hurt investors and creditors of stakeholders such intentional behavior. This definition is characteristic of the existing related comprehensive fraud-based management concept, the main information completely out of motivation, main management fraud, means and consequences, properties, etc. At the same time, on the basis of meaning fraud-based management, and probes into the earnings quality control and management fraud of relevance theory basis. Based on the decision of the earnings quality and useful, decision-making availability and the relationship between fraud-based management of logical analysis, the quality control and earnings management fraud has bigger relevance, decision-making availability is connected fraud-based management and control the quality of surplus.Second, the empirical study found. Existing empirical studies usually adopts playability accruals quality that surplus. In order to enhance the quality of variable substitution surplus, the paper also choose typical abnormal sexual working capital as the alternative variable quality of surplus. On this basis, the paper verifies the following three aspects:the relationship with the earnings quality management fraud, fraud-based management control and revision. In order to enhance the empirical results, for management fraud and earning quality, management and quality control of fraud, revision and earning quality problems in the three research every problem, the author selects three groups:validated sample in series sample (year), the management of frauds in great influence on management (series sample frauds and was found between the yearly annual), found in series sample (regulators that enterprise management fraud annual).The empirical results show that in the company to occur, series of sample fraud-based management, control, criterion revision fraud-based management are the important factors of enterprise surplus quality, and through the analysis of all the significant test. For great influence in the series and sample company above three factors of enterprise surplus significantly influence the quality. To find the company in series fraud-based management, management, samples, criterion revision is cheating control effect the quality of enterprise surplus, but some important factors analysis through significant test. The empirical results can be used for certified public accountants, criterion constituting organization, government regulators fraud-based management control, and provide feedback to further perfect work.