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我が国における不正会計の傾向と分析(3) : 2004年~2013年における不正な財務報告
https://doi.org/10.34360/00006666
https://doi.org/10.34360/000066661e968075-4997-4bc0-ba72-588c11074749
名前 / ファイル | ライセンス | アクション |
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3043_0081_03.pdf (1.3 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2018-10-29 | |||||
タイトル | ||||||
タイトル | 我が国における不正会計の傾向と分析(3) : 2004年~2013年における不正な財務報告 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題 | 不正会計, 粉飾決算 Shiro, Ichinomiya, Accounting Fraud, Window Dressing |
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資源タイプ | ||||||
資源タイプ | departmental bulletin paper | |||||
ID登録 | ||||||
ID登録 | 10.34360/00006666 | |||||
ID登録タイプ | JaLC | |||||
別言語のタイトル(英) | ||||||
タイトル | Trend and Analysis of Accounting Fraud in Japan (3) : Fraudulent Financial Reporting ; 2004-2013 | |||||
作成者 |
一ノ宮, 士郎
× 一ノ宮, 士郎 |
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内容記述 | ||||||
内容記述 | 2004年から2013年にかけて発生した我が国の不正会計事例における定量的属性や不正手法を分析するのが本稿の目的である。不正の多くは,業種で見た場合,IT業界等の非製造業,また株式公開市場では,東証一部と新興市場で発生していた。不正手法に関しては,売上と仕入の操作例が多かった。貸借対照表における棚卸資産・売上債権・買入債務が同様な傾向にあった。売上操作や架空循環取引は特定業種や市場に限定されないことも明らかとなった。一方売上操作との属性を検討した結果,強い相関関係を示す属性は見いだせなかったが,架空利益金額との相関や監査人との関連性で興味深い結果が得られた。, The purpose of this paper is to analyze quantitative attributes and fraudulent methods of accounting fraud cases which occurred from 2004 to 2013 in Japan. Many frauds occurred in non-manufacturing industries such as the IT industry, when looking at industries, and we found them in both the first section of the Tokyo Stock Exchange and emerging markets. Regarding fraudulent methods, there were many manipulations of sales and purchasing operations. Inventory, accounts receivable, and accounts payable on the balance sheet had a similar trend. It is also clear that sales manipulations and false circular transactions are not limited to specific industries and markets. On the other hand, as a result of examining the attribute with sales manipulation, we could not find any attributes showing a strong correlation, but interesting results were obtained on the correlation with the profit amount and the relation with the auditor. | |||||
公開者 | ||||||
出版者 | 専修大学経営研究所 | |||||
ISSN | ||||||
収録物識別子 | 2186-9251 | |||||
書誌レコードID | ||||||
収録物識別子 | AA12562863 | |||||
書誌情報 |
専修マネジメント・ジャーナル en : Senshu Management Journal 巻 8, 号 1, p. 1-9, 発行日 2018-07-20 |
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出版タイプ | ||||||
出版タイプ | NA |