财务舞弊行为的动机与会计信息失真的关联 -会计学专业

摘要

财务舞弊行为是企业治理中的重要问题，其对会计信息质量的负面影响已成为学术界和实务界的关注焦点。本研究基于代理理论与信息不对称理论，探讨财务舞弊行为的动机及其对会计信息失真的影响机制。通过收集2010年至2022年间中国A股上市公司公开披露的财务数据及相关监管处罚信息，采用多元回归分析方法，结合控制变量设计，验证了管理层自利动机、融资需求以及业绩压力等因素对财务舞弊行为的驱动作用，并进一步分析了这些因素如何导致会计信息失真。研究表明，管理层为满足个人利益或外部压力而实施的财务舞弊行为显著降低了会计信息的质量，具体表现为盈余管理程度加剧、财务报表可信度下降等现象。此外，本研究发现公司治理结构的有效性能够显著抑制财务舞弊行为的发生概率，从而改善会计信息质量。相较于现有文献，本文创新性地引入了动态视角下的舞弊动机评估模型，并通过实证检验揭示了不同动机类型对会计信息失真的差异化影响路径。这一发现不仅丰富了财务舞弊行为的研究框架，还为监管部门制定针对性政策提供了理论支持。总体而言，本研究强调了完善公司治理机制的重要性，同时呼吁加强外部审计监督以提升会计信息的透明度与可靠性。

关键词：财务舞弊行为会计信息质量管理层动机

Abstract

Financial fraud is a critical issue in corporate governance, and its negative impact on the quality of accounting information has become a focal point for both academia and practice. Based on agency theory and information asymmetry theory, this study investigates the motivations behind financial fraud and the mechanisms through which such behavior distorts accounting information. By collecting publicly disclosed financial data and related regulatory penalty information from Chinese A-share listed companies between 2010 and 2022, a multiple regression analysis method was employed, incorporating control variables, to verify the driving effects of managerial self-interest motives, financing needs, and performance pressures on financial fraud. Furthermore, the study analyzes how these factors lead to distortions in accounting information. The findings indicate that financial fraud conducted by management to satisfy personal interests or external pressures significantly reduces the quality of accounting information, as evidenced by increased earnings management and decreased reliability of financial statements. Additionally, this research reveals that the effectiveness of corporate governance structures can significantly suppress the likelihood of financial fraud, thereby improving the quality of accounting information. Compared with existing literature, this paper innovatively introduces a dynamic evaluation model of fraud motives and empirically demonstrates differentiated pathways through which various types of motives affect accounting information distortion. This discovery not only enriches the research fr amework on financial fraud but also provides theoretical support for regulatory authorities in formulating targeted policies. Overall, this study emphasizes the importance of improving corporate governance mechanisms while advocating for enhanced external audit supervision to increase the transparency and reliability of accounting information.

Keyword:Financial Fraud Behavior Accounting Information Quality Management Motivation

1绪论 1

1.1财务舞弊与会计信息失真的研究背景 1

1.2研究财务舞弊行为的动机与意义 1

1.3国内外研究现状与评述 1

2财务舞弊行为的动机分析 2

2.1财务舞弊的主要类型与特征 2

2.2舞弊动机的理论基础探讨 2

2.3外部压力对舞弊动机的影响 2

2.4内部治理缺陷与舞弊动机的关系 3

2.5动机分析的案例验证 3

3会计信息失真的表现与成因 4