基于时间序列的虚构利润类舞弊特征识别与分析

选择我国沪深两市A股上市的虚构利润类舞弊公司和同等数量的正常公司，通过独立样本T检验和Mann－Whit－ney U检验两种方法，对全部样本的财务报表科目在舞弊当年和舞弊前三年的数据进行检验，筛选出存在显著差异的科目并进行相关分析和解释，发现了舞弊公司在报表科目层面体现出的时间序列特征，为审计工作与监管机构提供一定的参考依据。

Time-series Fraud Characteristics of Manipulating Profits Companies

Fraudulent companies which once manipulated profits and the same number of normal companies are selected from the time when criminal records are exposed.All the selected companies are those that are A-share listed in Shanghai Stock Exchange and Shenzhen Stock Exchange.The financial statement subjects of all the samples are tested by Independent-Samples T Test and Mann-Whitney U Test, which is based on the data of fraud year and three years before fraud.By screening the subjects which are significantly abnormal when com-pared with normal companies, further analysis and explanation is made.The results show that time-series charac-teristics are exposed at the level of financial statement subjects, which will become valuable reference and basis for auditors and regulators.