On the Improvement of Accounting Information Quality by Perfecting Invoice Management

Tengfei Chai, Guijiang Wen


This paper conducts a statistical analysis on the cheating measures adopted in the financial reports of Chinese quoted companies based on relevant information revealed in the punishment proclamations issued by China Securities Regulatory Committee from 2002 to 2008, revealing fictitious transaction as the main cheating measure. In the end, some countermeasures are put forward.

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DOI: https://doi.org/10.5539/ijbm.v5n2p194

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