大数据时代对上市公司财务舞弊的影响——研究综述及展望

In recent years, financial fraud has occurred frequently both at home and abroad, and the quality and disclosure of financial information as well as fraud prevention have received much attention. Based on this, by systematically sorting out the relevant research achievements on financial fraud at home and abroad and combining the application of relevant technologies in the era of big data, this paper provides a new reference for understanding the influencing factors, effects and early warning measures of financial fraud, points out the research directions of financial fraud that urgently need to be optimized in the era of big data, so as to effectively control financial fraud with the help of new technologies.

近年来,财务舞弊在国内外普遍发生,财务信息质量与披露、欺诈防范等受到重视。基于此,通过系统梳理国内外有关财务舞弊成果,结合大数据时代相关技术运用,为了解财务舞弊影响因素、效应和预警措施等提供新参考,指出大数据时代亟须优化的财务欺诈研究方向,从而在新技术帮助下有效控制财务舞弊。