The Dual Governance Of Financial Fraud

The recent spate of major corporate accounting scandals suggests that the system of financial information needs to be improved. The issue of the distorted accounting information has been aroused nationwide attention because of its disturbance of economic institution reform in China. On the question of accounting information quality, we choose whether a company has been punished by stock supervisory committee because of practicing fraud above financial report as standard. The results tell us: the problems of accounting information quality of listed company are certain induced by the defect of corporate governance structure.With the globalization process in international economy, the competition of enterprises is fiercer. Economy development and prosperity of a country depends on the companies' achievement greatly, so a lot of countries and international organization pay more attention to how to set up effective corporate governance structure and promote enterprise's competitiveness. Corporate governance includes interior supervising mechanism and exterior supervising mechanism.The distorted accounting information's prevention and accounting information quality's improvement is the rather complex and arduous systems engineering. This thesis chooses the financial information disclosed by listed companies as the research subject, and studies on how corporate governance affects managers'behavior when they disclose the corporate financial information in the securities market.In this thesis, the author points out the close relationship between the corporation governance and the financial fraud behaviors, so we must improve the accounting information by improve corporation governance. However, according to the realities of our country, there are a serious of...