A Review on Corporate Financial Misconduct:The Definition, Motivation and Influencing Factors

摘要：

　　With the research of Merton(1938)on deviant behavior,a new concept of organizational misconduct has been gradually formed in academic field 1.It is of great significance to study the financial misconduct in accounting,even in finance and economics.In this paper,the definition of corporate financial misconduct,motivation and influencing factors are reviewed,and it shows that the study of organizational misconduct involves all aspects of corporate management,but this financial misconduct is still to be further investigated; rational choice,strain theory and corporate culture may become the motives of financial misconduct.Individual characteristics such as moral cognition development,values,moral philosophy,demography and external business environment are important variables to determine the financial misconduct behaviors.The future study of corporate financial misconduct needs to pay attention to the interaction among enterprises and the related research may provide the possible mechanism for controlling corporate financial misconduct under Chinas management environment.

关键词： corporate financial misconduct organizational behavior behavioral norms governance mechanisms

作者: Ma Zhuang Wang Yun

作者单位: School of Accounting,Hangzhou Dianzi University,Hangzhou,China,310018 Faculty of Management and Economics,Dalian University of Technology,Dalian,China,116024

会议类型: 国际会议

会议名称: The 10th (2018)International Conference on Financial Risk and Corporate Finance Management(第十届(2018)金融风险与公司金融国际研讨会)

会议地点: 大连

会议语种:英文

页码: 15-20

在线出版日期: 2018-07-06（万方平台首次上网日期，不代表论文的发表时间）