公司财务欺诈行为的同群效应:基于连锁董事网络社团的研究  

A Study on the Peer Effect of Financial Statement Fraud Based on the Communities of Interlocking Director Networks

作　　者：温石刚 朱晓谦 李建平 WEN Shi-gang;ZHU Xiao-qian;LI Jian-ping(Institutes of Science and Development,Chinese Academy of Sciences,Beijing 100190,China;School of Public Policy and Management,University of Chinese Academy of Sciences,Bejing 100049,China;School of Economics and Management,University of Chinese Academy of Sciences,Beijing 100190,China;MOE Social Science Laboratory of Digital Economic Forecasts and Policy Simulation,University of Chinese Academy of Sciences,Beijing 100190,China)

机构地区：[1]中国科学院科技战略咨询研究院,北京100190 [2]中国科学院大学公共政策与管理学院,北京100049 [3]中国科学院大学经济与管理学院,北京100190 [4]中国科学院大学数字经济监测预测预警与政策仿真教育部哲学社会科学实验室(培育),北京100190

出　　处：《工程管理科技前沿》2023年第3期20-28,共9页Frontiers of Science and Technology of Engineering Management

基　　金：国家自然科学基金重点资助项目(92046023);国家自然科学基金资助项目(71971207);中央高校基本科研业务费专项资金资助项目(UCAS-E2EG0805X2,UCAS-E2ET0808X2);中国科学院大学数字经济监测预测预警与政策仿真教育部哲学社会科学实验室(培育)基金资助项目。

摘　　要：本文从连锁董事网络的角度研究上市公司财务欺诈行为的同群效应和影响机制。基于2011一2021年中国上市公司数据的实证研究显示,公司在做出财务欺诈行为决策时会受到自身所处的连锁董事网络社团中其他公司的财务欺诈行为的影响。同时发现,在存在财务欺诈行为的连锁董事网络社团中,公司之间通过共用连锁董事形成的关联关系紧密程度越高,该连锁董事网络社团中的公司发生财务欺诈行为的可能性越大。公司在连锁董事网络社团中与越多的财务欺诈公司共用连锁董事,该公司发生财务欺诈行为的可能性越大。本文的研究结果有助于加强对由连锁董事的信息传递引起的公司间财务行为相互模仿现象的理解,为公司财务欺诈行为的监管提供科学依据。This study investigates the peer effect of financial statement fraud and its formation mechanism from a perspective of interlocking director networks.Using a sample of Chinese public firms from 2011 to 2021,we show that the financial statement fraud of a firm is affected by its peer firms in the same community of interlocking director networks.The closer the interlocking relationship among firms in the same community of interlocking director networks with financial statement fraud,the firms are more likely to commit financial statement fraud.A firm is more likely to commit financial statement fraud when it is linked to more fraudulent firms in the community of interlocking director networks.These results contribute to our understanding of the behavior imitation among firms and provide scientific evidence for regulation activities of financial statement fraud.

关 键 词：财务欺诈 同群效应 连锁董事 信息传递 网络社团 

分 类 号：C912.2[经济管理]