社会压力与监管力量对公司主动重述不法收入的影响.ppt

标题：社会压力与监管力量对公司主动重述不法收入的影响 摘 要 研究内容：Investigating the effects of social and regulatory forces on a firm’s decision to disclose past wrongdoing by restating its earnings. 研究结果：Firms are more likely to voluntarily restate their earnings in response to informal social pressures from other firms in their industry and less likely to do so in response to formal regulatory sanctions. 研究目的：Examines the effectiveness of “hard” versus “soft” deterrence measures on firm compliance for corporate governance and public policy research. 前 言 社会背景：The corporate governance problems of earnings manipulation and accounting fraud appear common among U.S. firms. 背景分析：The governance problems of earnings manipulation and accounting fraud are addressed by both formal and informal external forces. How do formal and informal external forces impact the likelihood that a firm will voluntarily disclose past wrongdoing and restate its earnings? 研究背景：Although the governance literature in accounting has investigated restatements, it has not focused on voluntary restatements as a core construct of interest, nor have researchers theorized and tested how external social and regulatory forces affect the decision to come forward and restate earnings. 一、问题的提出 公司违规：A majority (83%) believes it is acceptable to bend rules that are out of date or ambiguous, whereas 74% believe it is acceptable to do so to achieve performance goals.(A survey of corporate executives by Veiga et al. 2004). 问题：All public firms are at risk of regulatory deviance through manipulation of earnings and thus also at risk of restating them. 本文研究：The first to make voluntary restatements the main construct of interest Voluntary disclosure of wrongdoing 术语源头：Sociological and legal research 术语内涵：Indicating intentional, manipulative,or fraudulent behavior . 术语辨析(Voluntary disclosure )： From an accounting standpoint，firms ordinarily disclose positive information about themselves; In this study, disc