会计信息失真的成因及对策

在当前的社会主义市场经济环境里,会计信息在经济建设中的作用越来越重要,这就要求会计信息必须真实、完整,才能发挥应有的职能和作用.目前,我国会计信息失真的现象比较严重,危害较大.本文分析了会计信息失真的成因,探讨解决会计信息失真的有效方法.     

信用证欺诈例外研究

信用证欺诈例外是对传统的信用证独立性原则的突破。文章拟从信用证欺诈例外的确立及其界定,以及银行、法院、申请人在信用证欺诈中的法律职责等问题进行探讨,并提出完善信用证欺诈例外制度若干建议。     

法律制度、社会信任与会计舞弊

正式与非正式制度都会影响会计信息质量。鉴于作为正式制度之一的法律制度和非正式制度之一的社会信任对会计舞弊的影响,厘清二者是互补还是替代关系非常必要。研究发现,严格的法律制度和较高的社会信任,都能减少会计舞弊,且二者为互补关系。提升会计信息质量,在健全监管处罚法制环境的同时也要加强"诚实守信"道德建设的力度。     

社会信任对公司违规的抑制性研究

如何防范公司违规、保护投资者利益是资本市场研究的热点问题。以2010-2017年沪深两地A股2853家上市公司为研究样本,基于部分可观测的Bivariate Probit模型的实证结果显示：公司所在地区的社会信任水平越高,其违规倾向越低,被违规稽查的概率则越高;进一步研究发现,风险喜好型高管会降低社会信任对公司违规倾向的抑制作用,并在一定程度上强化了社会信任对公司违规稽查的影响力度;此外,相较于信息披露违规,社会信任对经营违规倾向的抑制作用更为显著,并且更为有效地提高了经营违规被稽查的概率。     

The victim–offender overlap in late adulthood

This study contributes to the general knowledge of the victim–offender overlap by determining whether the phenomenon exists among older adults and whether known correlates of crime and victimization explain the relationship. Cross-sectional survey data from telephone interviews conducted with individuals 60 years and older (N = 2,000) residing in Arizona and Florida are used to estimate confirmatory factor models for both victimization and criminal offending. The results from a series of multivariate regression models show that victimization is associated with criminal offending. While factors such as low self-control, depression, and spending time in commercial drinking establishments partially attenuate the victimization–crime link, the statistically significant relationship persists in a multivariate context. Further testing indicates that the observed findings are robust across measurement and modeling strategies. Coupled with prior research, the results support the argument that the victim–offender overlap exists (and is difficult to explain) over the life course.     

银行卡诈骗行为的性质与立法规制

银行卡诈骗犯罪是在新的历史条件下传统犯罪与高新技术相结合所产生的智能型犯罪。根据近年来银行卡诈骗犯罪的特点和趋势,对国内外立法进行比较分析,提出有针对性的立法建议。     

合同诈骗犯罪的特点及司法实践中的问题与对策

合同诈骗犯罪严重破坏了社会主义市场经济秩序,影响着市场经济的健康发展。当前形势下,合同诈骗犯罪呈现出了新的特点。司法实践中,在认定合同诈骗犯罪的问题上,存在着法律依据不统一、司法机关认识不一致等问题,为防止合同诈骗,应健全法律和各项规章制度。打击这类犯罪,要标本兼治,重在治本。     

Using statistical techniques to detect fraud: a test case

In an experiment to test the effectiveness of statistical measures in detecting fraud, three physicians fabricated scores on the Montgomery–Åsberg Depression Rating Scale (MADRS) for a number of subjects in three sites. The fabricated data were then planted among MADRS data from 18 genuine sites. A statistician blinded as to the identity and quantity of the fabricated data attempted to detect the ‘fraudulent’ data by searching for unusual means and correlations. One of the three fabricated sites was correctly identified, and one genuine site was incorrectly identified as a potential fabrication. In addition, inlying and/or outlying means and correlations found in the genuine data suggested the possibility of using statistical checks for unusual data early in a study so that sites with unusual patterns could be prioritized for monitoring, training and, if necessary, auditing. Copyright © 2004 John Wiley & Sons Ltd.