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我國(guó)上市公司財(cái)務(wù)報(bào)告舞弊的特征、成因及對(duì)策開(kāi)題報(bào)告-資料下載頁(yè)

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【正文】 aud in Financial Statement Audit. SAS 99 .2002.[6]De chow, , . Sloan, . Sweeney,” Cause sand Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC”, Contemporary Accounting Research, .1996.[7]Benish . Detecting GAAP violation: implications for assessing earnings management among firms with extreme financial performance. Journal of Accounting and Public,1997[8]Albrecht WS, Wrens GM, Williams T. Fraud: Bringing Light to the Dark Side of Business. Irwin: New .[9]Ch. Spathic, M. Dumps’ and C. Zopounidis. Detecting falsified financial statement: a parative study using multicriteria analysis and multivarieties statistical techniques. The European Accounting Review, 2002.[10]Joseph T. Wells’ .Report to The Nation on Occupational Fraud and Abuse. Washington: AOFE, 2006.[11][J]. 財(cái)會(huì)研究,2010.[12][J]. 中國(guó)注冊(cè)會(huì)計(jì)師,2010.[13][D].東北師范大學(xué)碩士論文,2009.[14][J].財(cái)務(wù)與金融,2010.[15][M]. 中國(guó)人民大學(xué)出版社,2004.[16]文擁軍,[J].財(cái)會(huì)通訊,2009.[17]曾月明,宋新平,[J].經(jīng)濟(jì)管理,2007.[18]韓文明 .中國(guó)上市公司會(huì)計(jì)造假行為的統(tǒng)計(jì)特征分析[J].審計(jì)與經(jīng)濟(jì)研究,2005.[19].[J].經(jīng)濟(jì)經(jīng)緯,2006.[20][D]. 吉林財(cái)經(jīng)大學(xué),2013.[21]李青原,[J].財(cái)會(huì)通訊,2004.[22]陳漢文.防范企業(yè)會(huì)計(jì)信息舞弊的綜合對(duì)策研究[M].中國(guó)財(cái)政經(jīng)濟(jì)出版社,2003. [23]黃世忠,、手段、案例與啟示[J].財(cái)會(huì)通訊,2006.[24][D]. 東北財(cái)經(jīng)大學(xué),2011.[25][D]. 云南大學(xué),2012.[26][J].財(cái)會(huì)月刊,1997.[27].[J].經(jīng)營(yíng)管理者,2013.[28]陳慧璇,.[J].稅務(wù)與經(jīng)濟(jì),2013.五、 指導(dǎo)教師意見(jiàn)指導(dǎo)老師(簽名): 年 月 日六、 教研室意見(jiàn)負(fù)責(zé)人(簽名): 年 月 日
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