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In the perspective of the internal governance structure and external environment, this paper finds out the research methods about Chinese company's financial reporting frauds based on the related studies and the actual conditions of stock market in China, and applying specification methods. These frauds include the scarcity of corporate governance structure, the poor quality of the accounting personnel,...
A series of extra large financial frauds and audit failure cases, represented by Enron and WorldCom, has attracted close attention of legislation on the effectiveness of internal control over financial reporting. After the enactment of Sarbanes-Oxley Act of 2002 (US-SOX) in the United States, similar law and regulations are also published in Japan (J-SOX). This paper will compare and contrast J-SOX...
Compliance management (CM) is the management process that an organization implements to ensure organizational compliance with relevant requirements and expectations. Compliance auditing (CA) is a child-process of CM where compliance rules and policies are individually checked against the organization to determine the level of compliance achieved by the organization. In this paper, we arrange organizational...
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