behavior accounting

The Research on the Behavior of Accounting Fraud

会计舞弊行为研究

Regularizing Accounting Behavior and Self-disciplining Enterprises

规范会计行为与企业自律

Based on the analysis of managerial overconfidence degree influence on accounting fraud mainly from the perspective of cognitive bias of behavior economics.

本文主要从行为经济学下的认知偏差角度分析管理者过度自信对于会计舞弊的影响程度。

Accounting standard of the listed corporation is the total of accounting laws, accounting principles, accounting systems, accounting moralities and accounting supervisor. It established for standardizing the behavior and the accounting information disclosure of the listed corporation.

上市公司会计规范体系是为规范上市公司会计行为和会计信息披露而建立的一系列会计法律、会计准则、会计制度、会计道德规范和注册会计师审计监督等的总称。

Management incentive compensation based on accounting management was implemented in England first in 19th century. Then the whole Europe area, America and Janpan followed this method. Management began to carry on the behavior of earnings management for their greatest rewards.

19世纪，以会计盈余为基础的管理层奖励报酬率先在英国开始实行，随后，整个欧洲以及美国和日本也相继采用这种办法，由此引发了管理层为获取自身最大报酬而进行盈余管理的行为。

The research has the following main conclusions: Firstly, the occurrence of accounting fraud behavior is the result of individual behavior tending towards benefit and these behaviors are the regulation context-specific and the behavior of each unit is the results of specific institutional arrangements.

论文研究得到了以下主要结论：第一，会计舞弊行为的发生是人的趋利行为和特定制度背景下的产物，各个个体的行为是特定制度安排的结果。

The Perspective of Our Country False Accounting Information Initiation from A New Angel of View: Resting On the Psychology and Behavior Analysis of Users of Accounting Information

透视我国虚假会计信息产生根源的新视角&基于会计信息使用者的心理与行为分析

Part three presents an analysis of the behavior of accounting policy choice.

第三部分是对会计政策选择的行为进行分析，首先对会计政策选择的行为进行分解，继而总结了中外上市公司会计政策选择的行为动机。

As for how this process can affect the accounting fraud behavior?

而对于这一过程如何能够影响会计舞弊主体的行为呢？这个答案在探寻。

The behavior of accounting fraud has been carried out statistical analysis in this paper.

本文同时也对会计舞弊的行为迹象进行了统计分析。