主题： Fraudulent Financial Reporting in China: Consideration of Timing Traits and Corporate Governance Mechanisms
主讲人：杨丹 博士
主持人：经济与工商管理学院副院长 杨澄宇教授
时间：2011年2月25号下午2点--3点
地点：北师大后主楼1722
Abstract
This paper develops an analysis of the prevalence and determinants of fraudulent financial reporting as identified in the Chinese listed firms over the period 1996 to 2007, and highlights the relationship of financial fraud and corporate governance mechanisms. The findings of this paper challenge the conventional arguments which have been testified based on the data from the western countries. Conventional arguments show financial fraud is associated with weakness of governance. However, the finding in this paper reveals that as for some high discussed corporate governance characteristics, the fraud firms and their non-fraud peers are not statistically distinct. The negative results of this paper contribute by updating our understanding of the supervision of China’s equity markets, and also the results may contribute that governance protections that work in one system may fail in another.
Introduction of the presenter
Dr. Dan Yang is from Accounting Department, Business School, University of Aberdeen, UK. She conducted her Master research in School of Management at Harbin Institute of Technology in China during the period 2005 to 2007. In 2007, she started her doctoral research at University of Aberdeen, subsidized by the China state scholarship. Her research interests focus on financial fraud and corporate governance. During her research years, she has published two papers in the US Journals and three papers in the conference proceedings in English, and has two papers under review and three papers in process that are based on her doctoral thesis. She has passed CPA (Certified Public Accountant) Test in China in 2007. In 2008, she attended and did presentation in 20th Asian-Pacific Conference on International Accounting Issues in Paris France. In 2010, Dan also worked as a reviewer of the prestigious US Journal Comparative Economic Studies. During the period of her PhD study, she had been a tutor in Business School and taught tutorials and seminars for undergraduate and postgraduate. Dan has successfully finished her PhD defence last December, and she would like to further her accounting research and be considered for long term commitment within accounting profession.
