Study On The Motivation And Incentive Mechanism Of Employees In Chinese Listed Companies Exposing Accounting Fraud Based On Experiment Methods

Starting from the beginning of the 20 th century,many well-known companies such as Enron,WorldCom and global crossing,the Qiongminyuan,Yinguangxia and Oriental electronics have taken place in the financial fraud cases,the frequent financial fraud cases show that accounting fraud has seriously hindered the healthy development of the capital market,the interests of the stakeholders also caused serious harm.Therefore,it is necessary to strengthen the disclosure and punishment of accounting fraud.This paper mainly studies the important significance of the employees of the company to expose accounting fraud cases,mining company employees to expose accounting fraud motivation to build the domestic accounting fraud disclosure incentive mechanism has important theoretical and practical significance.Paper using questionnaires and experimental study on motivation of employees exposing accounting fraud in listed companies in China.Questionnaire design and data processing results also need further verification of the eight factors affecting Chinese employee blew the whistle,they are the role of responsibility,job satisfaction,organizational size,power,revenge,organizations transparency,organizations term and the financial incentive,then put forward eight assumptions.Simulation experiment on eight hypothesis for further validation of the method,experimental data analysis results:(1)Under the unique social background of China,the role of the listing Corporation’s employees,the money incentive are positively related to their disclosure intention;(2)Under the unique social background of China,the five factors,such as job satisfaction,organization scale,employee little power,revenge,and organization transparency,are negative related to the disclosure of accounting fraud;(3)Under the special social background of China,the employee’s organizational tenure of the listing Corporation is not significantly related to the disclosure of accounting fraud.Based on the above findings,This paper puts forward some suggestions on how to construct the incentive mechanism of accounting fraud in our country from three aspects:organization incentive mechanism,legal incentive mechanism and social incentive mechanism.