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최종서 한국회계정보학회 2016 회계정보연구 Vol.34 No.-
This study was motivated by the desire to find clues for resolving two interrelated unresolved issues in the Korean accounting academia over the past several decades. Firstly, Korean accounting academic society has largely been dominated by the mainstream research tradition with disproportionate emphasis given to a limited number of research agenda and undue reliance on empirical/archival methodology. This trend was repeatedly pointed out as problematic, whereas Korean accounting society is still at an impasse. The second issue relates to the imbalance in methodology hitherto advocated by Korean accounting researchers, for which there has been intermittent calls to redress the situation by introducing alternative perspectives including interpretive and/or critical approaches. These voices are still left echoless. In this paper, I argue that accounting academia needs to make efforts to break the deadlock, by experimenting with alternative approaches to pervasive research topics, such as accounting fraud. The phenomena of chronic accounting fraud has drawn interests in the mainstream accounting arena, mainly approached from neoclassical economic perspective. Accounting fraud arguably fits for interdisciplinary research endeavor, in conjunction with public and private corruption contexts. Opportunistic earnings management is an example of corporate accounting fraud. The study of earnings management traditionally include proxies for fraud behavior and underlying incentives in parsimonious econometric models. Such approach is likely to be bounded within inter-firm or inter-industry comparisons so that an extension of the scope easily entails endogeneity issues. The mainstream accounting research has been predominantly influenced by the positivist, empiricist perspectives, whereas the non-mainstream research is alienated and estranged due to the lack of logical rigor/objectivity. The holistic viewpoint of the construct, however, can sometimes be grasped effectively by qualitative methods rather than empirical models. In this vein, I claim that now is the high time to make serious efforts to redress the situation by introducing more interdisciplinary approaches to prevailing research topics such as accounting fraud both from mainstream and non-mainstream perspectives, thereby narrowing the gap between the two non-exclusive and mutually complementary academic camps. 본 연구는 우리나라 회계학계에서 지난 수십 년 동안 미해결상태로 남겨져 온 두 가지의 상호 관련된 이슈에 대한 해결의 단초를 모색하고자 하는 동기에서 착수되었다. 하나는 지난 40여 년간 이익조정으로 대표되는 특정 연구주제와 연구방법론에 대한 편중현상에 대한 문제제기가 반복적으로 이루어졌음에도 불구하고 여전히 해결의 실마리를 찾지 못하고 있는 점이다. 둘째는 연구방법론의 편중현상과 관련하여 소수 학자들로부터 대안적 접근방법의 모색을 촉구하는 제안이 간헐적으로 이루어져 왔음에도 불구하고 학계에서의 반향이 전무한 점이다. 본 연구는 국내 회계학계가 향후 보다 적극적으로 이러한 현상을 타개하기 위한 노력을 경주할 필요성이 있음을 강조한다. 특히 오늘날 주류 회계연구에서 활발히 연구되고 있는 이익조정, 회계부정 현상은 공적, 사적 부패구조와의 관련 속에서 학제적 연구방법에 의해 접근되기에 적합한 연구주제가 될 수 있음을 제안한다. 회계부정 변수를 종속변수, 부정의 유인변수를 설명변수로 두는 전통적인 계량경제학적 모형은 기업 및 산업간 비교의 한계를 벗어나기 어려우며 연구의 외연을 확장할 때에는 내생성 문제를 수반하는 방법론적 한계에 직면할 수 있다. 단순한 계량적 모형으로 부패구조를 파악하기 곤란할 때에는 질적 분석방법을 과감하게 도입할 필요가 있다. 예컨대 정치, 경제, 사회, 문화적인 복합적 맥락 속에서의 접근이 요구되는 회계부정 및 부패현상에 대한 연구에서 과학적 접근에 의존하는 주류 회계연구와 생소함, 객관성 및 논리적 엄밀성의 결여를 이유로 상대적으로 소외되어 온 비주류 및 학제적 접근이 상호보완적 공조를 시도해 볼 필요성이 있다.
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Research on the Accounting Fraud Approaches of Listed Companies in China
Lu Sun,Lin lin Ren People&Global Business Association 2017 Global Business and Finance Review Vol.22 No.1
After more than 20 years of vigorous development, there are more than 2,800 Chinese domestic listing companies by 2015, however, there is still endless stream of accounting fraud. Every year a number of companies have been punished by China Securities Regulatory Commission (CSRC) because of kinds of accounting fraud, This paper (1) define violation of information disclosure ; (2) set conceptual framework of accounting fraud; (3) presents a profile of accounting fraud approaches by reviewing the selective sample of alleged accounting fraud cases from 2011-2015 by CSRC; (4) demonstrates that Chinese listed companies show an obvious preference to the violation of information disclosure other than financial statement fraud; and (5) violation of integrality played a very important role within violation of information disclosure, such as disclosure information incompletely of guarantee, relation transaction and wayward stock trade etc. We examine the characteristics and typical methods of accounting fraud at this stage by the routine descriptive statistics. The sample comes from the penalties of CSRC over the five-year period from 2011-2015. This paper shed light on the facts that accounting fraud has not been controlled effectively, although there are sound system with respect to accounting standards, corporate governance, internal control, business operation and risk management, in fact, it has just been switched to violation of information fraud from financial statement fraud.
KCI
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