NDLI: The model of financial statement fraud behaviors in listed companies in China: a system perspective

Content Provider	IEEE Xplore Digital Library
Author	Li Peng Liangdi Yu Zhen Zhu
Copyright Year	2005
Description	Author affiliation: Graduate Sch., China Univ. of Geosciences, Wuhan, China (Li Peng)
Abstract	Because of the multiplicity of property rights, the financial statement fraud behaviors in listed companies are more complex than in common companies. The author put forwards two important notions of (1) different participants in capital market (e.g. managers, shareholders) have different incentives to engage in financial statement fraud and perform different characteristics, and (2) accounting behaviors are affected by many complex factors. So this paper distinguishes two different motivations of financial statement fraud perpetrated by different participants, and presents a model, which integrated agreement theory (AT), information asymmetry theory (IAT) and stakeholder theory (ST) based on system perspective, for analyzing financial statement fraud behaviors respectively. As developed in the model, we can see that financial statement fraud behaviors in listed companies are continuous processes with three layers, and there are strong differences between these layers determined by different mechanisms. So this paper points a monitoring mechanism of preventing and detecting financial statement fraud from three layers which include adjustment, supervision and restriction. The result of this study provides an available approach for analyzing financial statement fraud behaviors during firm strategy, firm operation and macroenvironment supervision.
Starting Page	1278
Ending Page	1282
File Size	901349
Page Count	5
File Format	PDF
ISBN	0780389719
DOI	10.1109/ICSSSM.2005.1500203
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2005-06-13
Publisher Place	China
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Regulators Costs Geology Forward contracts Financial management Monitoring Information analysis
Content Type	Text
Resource Type	Article

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