By testing the effect of control rights market,manager market and manager incentive on firm fraud behaviors,the results indicate:(1) Only the second largest shareholder can restrain firm s fraud behaviors effectively in the control rights market competition of listed companies.
中国上市公司控制权市场、经理人市场和经理人激励对舞弊行为影响的检验结果表明,在控制权市场竞争中只有第二大股东的制衡力量对舞弊行为起到显著的抑制作用,经理人市场的竞争程度与公司舞弊行为显著负相关,不成熟的经理人市场使得经理人的声誉机制和报酬激励机制都难以发挥抑制舞弊行为的作用。
The purposes of this research are trying to explore the composing factors of the fraudulent behaviors in China capital market, reveal the rule on the formation of these frauds, set up the cr.
论文研究的内容以注册会计师为审计主体,以资本市场的运行行为和会计报告等相关数据作为实施对象,借助资本市场中典型案例的剖析,以设计和确立舞弊审计的技术程序方法为主线,充分借鉴国外独立审计界对舞弊审计研究的技术成果,探讨中国资本市场舞弊行为的构成因素,揭示舞弊的形成规律,确立舞弊审计的技术规范和审计策略。
To prevent financial fraudulent practices, we must try to seek for a general rule from the viewpoint of audit supervision by studying the goal and result of the financial fraudulent practices, their main doers, their means of action, their forms and their prosecutions so as to bring into full play the audit supervision work.
经济舞弊行为是审计监督部门所关注的直接对象。
corrupt practices, eg the offering and accepting of bribes
舞弊行为（如行贿受贿）.
We detected her in a fraud
我们查出她有舞弊行为。
Corrupt practices include bribery, treating.
舞弊行为包括受贿，请客拉拢。
Auditing Tactics and Methods Research Based on Fraudulent Behavior;
基于舞弊行为的审计策略与方法研究
A Study on Prevention of Cheating in Unified Examination of Higher Education;
高等教育统一考试舞弊行为防治研究
The analysis of economic theory about accountant cheating;
关于会计舞弊行为的经济学理论分析
An Exploration into Test Fraud of College Students Based on the Theory of Planned Behavior
基于计划行为理论的大学生舞弊行为探析
On Analyzing Judgement and Auditing Tactics to Fraudulent Behavior in Capital Market
资本市场中舞弊行为的分析判定及其审计策略
Analysis and Governance on Fraudulent Behavior of Independent Auditors;
独立审计人员协同舞弊行为分析及其治理
Research on Chinese Financial Fraudulent Behavior Analysis and Control Model;
我国财务舞弊行为分析及控制模式研究
Study on Fraudulent Practice in Financial Statement of Listed Company and Countermeasures;
上市公司财务报告舞弊行为及防范对策研究
The Model of Financial Fraud Behaviors of Listed Companies in China;
我国上市公司会计舞弊行为的分析模型
An Analysis on Cheating and Prevention in Higher Education Examinations for Self-learners;
论高等教育自学考试舞弊行为及其防治
Cheating in higher education centralized tests and its countermeasures;
高等教育统一考试舞弊行为及其防治对策探讨
How to Guard Against Financial Fraudulent Practices in Branches of Enterprise;
如何防范企业分支机构的财务舞弊行为
Analysis of civil liability and subject of accounting cheating;
会计舞弊行为的民事责任及其主体分析
A Study on Identification and Governance of Financial Fraud in Chinese Listed Companies
我国上市公司财务舞弊行为的识别与治理研究
Support a culture of fraud awareness and encourage the reporting of improprieties.
树立舞弊防范意识，鼓励报告不正当的行为。