摘要
文章基于舞弊三角理论,对舞弊风险因素进行T检验,选取显著特征运用支持向量机算法和Logistic回归分析方法构建了舞弊识别模型,并进行比较。研究结果表明,财务稳定性越差、监督部门的监督积极性越低、曾经获得非标准审计意见次数越多,公司发生财务舞弊可能性越高。应制定合理的报酬激励机制,降低报酬契约冲突带来的舞弊压力;建立健全内部控制和风险管理评价,减少舞弊的机会;加强内外监督机制,杜绝舞弊的借口。
This paper analyzed fraud risk factors with T-test based on triangle theory of frauds and selected re-markable factors to model the identification of frauds by support vector machine and logistic regression .The re-sults showed that frauds’ increased with the number of the non-standard audit opinions ,but decreased with the financial stability and the positivity of the supervision .In order to prevent and find frauds ,some measures should be taken as follow s .Firstly ,the pressure caused by the conflict of compensation contracts can be re-duced by making reasonable incentive mechanism .Secondly ,the opportunities of frauds can be reduced by im-proving internal controls and evaluation system of risk management .Finally ,the internal and external supervi-sion mechanism can be strengthened to eliminate the excuses of frauds .
出处
《大连理工大学学报（社会科学版）》
CSSCI
2014年第1期92-97,共6页
Journal of Dalian University of Technology(Social Sciences)
基金
辽宁省教育厅项目:"连锁董事对公司战略与绩效的影响"(W2011126)
