Accounting fraud legal governance

Author: Dong Renzhou
Publisher:
Publish Date: 2006-06-01
Features: This book specializes in the institutional empirical research, fundamental theories, and governance countermeasures of legal regulation for accounting fraud. Against the backdrop of accounting fraud becoming a social menace and a global challenge both domestically and internationally, the book comprehensively analyzes the manifestations, causes, and harms of accounting fraud, attempting to construct a theoretical foundation for the legal regulation of accounting fraud: the theory of accounting consensual contracts, the theory of legal games in accounting, the theory of dissipative structures in accounting, and the theory of property rights in accounting information. With the theory of accounting contracts as the main thread, it argues for the value theory system and the professional mechanism theory system of legal regulation for accounting fraud, striving to reconstruct the accountability system, governance pathway system, prevention countermeasure system, and international coordination system for accounting fraud. Finally, it discusses the development trends of legal regulation for accounting fraud and explores the governance and prevention countermeasures for electronic accounting fraud.