Research On The Accounting Personnel Behavior Psychological Factors On The Financial Restatements

With the rapid development of China’s capital market, listed companies’ stakeholders pay more and more attention to the quality of disclosure of financial reporting. Financial restatement behavior as a measure of the quality of the listed company financial report, under the background of listed companies’ restatement events are increasing, has gradually become one of the focuses of current research on accounting information quality. So the research on the influence factors of financial restatements,especially to find the key to human factors, is particularly important.In this paper, related theories are adopted, include behavioral accounting and accounting psychology, by using the combined method of theoretical analysis and empirical research, from a new Angle of view to explain and analyze the financial restatement behavior of listed companies, based on the research of the public company accounting personnel behavior psychology, analyse the psychological characteristics of behavior subject financial restatement behavior, explore the accounting personnel behavior psychology and the relationship between financial restatements, so as to search the new method of inhibition of financial restatement behavior and the new countermeasures.Firstly, on the basis of comb in relevant financial restatement and accounting behavior psychological research status at home and abroad, determine the research point of this article, namely from the perspective of accounting personnel behavior psychology to study the influence on financial restatement behavior of listed companies, has been clear about the research direction and content of this article.Secondly, the article define the accounting behavior, accounting personnel behavior psychological and financial restatement, and other related concepts, combined with the behavioral science theory, principal-agent theory and information asymmetry theory,analyzes the accounting personnel of the relationship between psychological factors and their behavior, laid a theoretical basis for empirical research.Thirdly, based on the analysis of the formation mechanism and the composing of theaccounting personnel behavior psychological factors, on the basis of obtained by means of design and a questionnaire psychological data of the listed company accounting personnel behavior of the beijing-tianjin-hebei region, and through the factor analysis to quantitative accounting personnel behavior psychology, eventually determine the influence of the listed company financial restatement behavior of five psychological factors, the agent of accounting personnel motivation, personality, ability, temperament and valuesFinally, with 2012-2012 financial data of listed companies as samples of the beijing-tianjin-hebei region, using the mean test, correlation test and Logistic regression analysis, verified the accounting personnel behavior psychological factors and the relationship between financial restatements, and obtained the degree of the strength of the various factors affecting the financial restatement. And on the basis of the results of empirical research combined with the above theoretical analysis, put forward how to improve the public company accounting personnel behavior psychology and the countermeasures and Suggestions for how to restrain the financial restatement behaviors.