本文選題：會計舞弊 + 管理者過度自信��； 參考：《東北財經(jīng)大學(xué)》2012年碩士論文

【摘要】：近年來,上市公司會計舞弊現(xiàn)象在全球經(jīng)濟(jì)環(huán)境中屢禁不止,對全球社會經(jīng)濟(jì)造成了無法估量的危害,嚴(yán)重影響了證券市場秩序。上市公司會計舞弊不僅對企業(yè)投資人、債權(quán)人以及其他利益相關(guān)者的正確決策造成很大的誤導(dǎo),使其利益遭受重大損失；而且對公司自身的長遠(yuǎn)發(fā)展產(chǎn)生諸多不利影響,阻礙公司長遠(yuǎn)目標(biāo)的順利實現(xiàn)；此外,市場資源的有效配置和國家宏觀政策的調(diào)控功能也受到舞弊行為的危害。國內(nèi)外相關(guān)學(xué)者已經(jīng)從傳統(tǒng)經(jīng)濟(jì)學(xué)、制度經(jīng)濟(jì)學(xué)、信息經(jīng)濟(jì)學(xué)、博弈論等多種理論角度對會計舞弊的原因、識別和防控措施進(jìn)行了大量研究,這些研究結(jié)果對會計舞弊理論體系的形成意義重大,然而,在實踐中,上市公司會計舞弊行為尚未得到有效地控制,目前我國眾多學(xué)者仍在不斷嘗試從新的視角研究會計舞弊問題,力求尋找更有效的舞弊防范對策,并進(jìn)一步完善會計舞弊理論。 本文以行為經(jīng)濟(jì)學(xué)理論為切入點(diǎn),從管理者過度自信這一新的視角來分析上市公司會計舞弊問題。本文分為七個部分：第一部分是緒論,分別介紹了本文的研究背景與意義、研究內(nèi)容與技術(shù)路線圖及研究方法；第二部分是文獻(xiàn)綜述,對會計舞弊及管理者過度自信的研究現(xiàn)狀進(jìn)行總結(jié)和評價；第三部分是相關(guān)概念界定及理論基礎(chǔ),界定了會計舞弊、過度自信和管理者過度自信的概念,并闡述相關(guān)理論基礎(chǔ),在此基礎(chǔ)上對管理者過度自信與會計舞弊的相關(guān)性進(jìn)行了理論分析；第四部分是研究設(shè)計,分別提出本文的研究假設(shè),介紹本文研究樣本及數(shù)據(jù)選取、變量設(shè)置以及模型的構(gòu)建：第五部分對研究樣本和配對樣本進(jìn)行描述性統(tǒng)計并對本文假設(shè)進(jìn)行實證檢驗；第六部分分別從管理者自身、公司治理結(jié)構(gòu)以及相關(guān)監(jiān)管部門三個方面提出在管理者過度自信環(huán)境下,我國會計舞弊的防控建議；最后一部分對本文可能的貢獻(xiàn)及局限性進(jìn)行簡單闡述,并指出將來進(jìn)一步進(jìn)行研究的方向。 在理論分析部分,根據(jù)過度自信及會計舞弊相關(guān)理論,本文提出管理者過度自信與會計舞弊的相關(guān)性假設(shè)以及在管理者過度自信情況下,不同公司治理結(jié)構(gòu)特征對會計舞弊的防控作用相關(guān)假設(shè)。在實證部分,本文首先對研究樣本和配對樣本進(jìn)行描述性統(tǒng)計分析,在其基礎(chǔ)上運(yùn)用經(jīng)濟(jì)計量方法進(jìn)行回歸分析以檢驗所提假設(shè)。本文的實證研究結(jié)果表明：(1)管理者過度自信程度與上市公司會計舞弊之間存在非常顯著的正相關(guān)關(guān)系。(2)在管理者過度自信情況下,董事會規(guī)模、獨(dú)立董事比例、兩職合一程度與上市公司會計舞弊之間存在非常顯著的正相關(guān)關(guān)系。在結(jié)論部分,基于理論研究和實證結(jié)果,本文認(rèn)為應(yīng)該從對管理者自身的過度自信認(rèn)知偏差進(jìn)行糾正、對公司治理結(jié)構(gòu)的合理設(shè)置以及對相關(guān)監(jiān)管部門監(jiān)管及懲處力度的完善三個方面分別提出防控管理者過度自信環(huán)境下上市公司會計舞弊的建議。 本文利用行為經(jīng)濟(jì)學(xué)中行為主體有限理性這一基礎(chǔ)理論,采用實證研究方法從管理者過度自信認(rèn)知偏差這一角度研究上市公司會計舞弊問題,豐富了會計舞弊理論和過度自信理論,并補(bǔ)充了會計舞弊與行為經(jīng)濟(jì)學(xué)交叉研究的方法。本文關(guān)于上市公司會計舞弊的防控建議,對我國上市公司會計舞弊的具體治理工作具有重要的實踐意義。
[Abstract]:In recent years , the phenomenon of accounting fraud of listed companies has been repeatedly forbidden in the global economic environment , which has seriously affected the security market order . The accounting fraud of listed companies is not only misleading to the correct decision - making of the investors , creditors and other stakeholders , so that the interests of listed companies have suffered heavy losses ;
Moreover , the long - term development of the company has many adverse effects , which hindered the successful realization of the company ' s long - term goals ;
In addition , the effective allocation of market resources and the regulation and control function of national macro - policy are also jeopardized by fraud . Many scholars at home and abroad have studied the causes , identification and control measures of accounting fraud from a variety of theoretical angles , such as traditional economics , institutional economics , information economics and game theory , which have not been effectively controlled in practice . However , in practice , many scholars in our country still try to study accounting fraud problems from the new perspective , try to find more effective fraud prevention countermeasures , and further improve the theory of accounting fraud .

Based on the theory of behavioral economics , this paper analyzes the problems of accounting fraud in listed companies from a new perspective of overconfidence of managers . This paper is divided into seven parts : Part One : Introduction , the background and significance of the study , the research content and technology roadmap and the research methods .
The second part is the literature review , summarizes and evaluates the research status quo of accounting fraud and overconfidence of managers ;
The third part is the definition and theoretical basis of the relevant concepts , defines the concept of accounting fraud , overconfidence and overconfidence of managers , and expounds the relevant theoretical basis , and analyzes the correlation between overconfidence and accounting fraud on the basis of the theory .
The fourth part is to study the design , put forward the research hypothesis of this paper , introduce the research sample and data selection , the variable setting and the construction of the model , the fifth part carries on descriptive statistics to the research sample and the paired sample , and makes an empirical test on the hypothesis of this paper ;
The sixth part , from three aspects of manager ' s own , corporate governance structure and relevant supervision department , puts forward the prevention and control suggestion of accounting fraud in China under the circumstance of overconfident manager .
The last part briefly describes the possible contributions and limitations of this paper , and points out the direction of further research in the future .

On the basis of theory research and empirical results , this paper puts forward some positive and positive correlation between manager ' s overconfidence and accounting fraud .

This paper makes use of the basic theory of the limited reason of behavior subject in behavioral economics , and studies the accounting fraud of listed companies from the angle of overconfidence of managers with empirical research methods , enriches accounting fraud theory and overconfidence theory , and supplements the methods of cross - study of accounting fraud and behavioral economics .
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F275;F832.51;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 陳艷;孔晨;于洪鑒;;行為人的舞弊心理及舞弊傾向的實證研究[J];財經(jīng)問題研究;2014年09期

相關(guān)博士學(xué)位論文 前2條

1 閆永海;管理者過度自信對企業(yè)財務(wù)決策影響的研究[D];江蘇大學(xué);2011年

2 陳淑萍;上市公司會計舞弊的經(jīng)濟(jì)學(xué)分析及其監(jiān)管研究[D];吉林大學(xué);2007年

相關(guān)碩士學(xué)位論文 前1條

1 李永林;管理層權(quán)力、產(chǎn)品市場競爭與上市公司財務(wù)舞弊關(guān)系實證研究[D];廈門大學(xué);2014年

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本文編號：1948968