考虑审计要素多重语义关联的财务欺诈识别
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    摘要:

    现有的财务欺诈识别研究大多基于公司、审计师、会计师事务所等审计要素中较为简单的关系特征,罕有研究能够系统刻画各类审计要素之间错综复杂的关联关系.本文创新性地引入知识图谱(Knowledge Graph)技术,构建出包含公司、审计师和会计师事务所的多重语义关联网络,并利用图神经网络(Graph Neural Networks)方法捕捉知识图谱中审计要素之间复杂隐秘的关联关系以提高财务欺诈识别效果.基于我国2018年—2019年的上市公司样本,构建出包含12 373个审计要素和111 194条关系的审计知识图谱.实证研究发现引入审计要素关联关系能够提升财务欺诈识别准确率;在多种审计要素关联关系中,考虑审计师对公司出具的审计意见对欺诈识别更为重要;对比不同历史时长的审计要素,使用公司历史5年的审计要素识别财务欺诈的效果更好.本研究可以为投资者、分析师以及监管机构在大数据时代下的财务欺诈识别提供科学参考.

    Abstract:

    The beautiful ecological environment carries people’s expectations for a better life in the new era.Using the “demandwillingnessability” analytical framework, this study investigates the economic impact of public environmental pressure on corporate innovation. It is found that environmental protection pressure from the public promotes enterprises innovation, reflected in both the increased quantity and improved quality of innovation.High public visibility boosts the positive impact of public environmental protection pressure on enterprise innovation.From the perspective of transmission mechanism, this promoting effect is achieved through mechanisms such as enhancing enterprise environmental governance needs through government environmental law enforcement, developing longterm willingness through orientation, and facilitating knowledge spillover of environmental technology.Depending on specific situations, enterprises strongly constrained by organizational rigidity enjoy a more significant promoting effect, whereas state ownership and employment dependence can weaken the effect. The findings of this study are of great value for deepening our understanding of the relationship between environmental governance and economic transformation and upgrading.

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李建平,孙灏,常闫芃,朱晓谦.考虑审计要素多重语义关联的财务欺诈识别[J].管理科学学报,2024,(3):58~70

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  • 在线发布日期: 2024-04-18
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