The Comparison of Chinese and American Regulations on Preventing False Accounting Information Risk in the Computerized Environment
Wanling Chen · Journal of Sun Yatsen University · 2004
In order to prevent false accounting information risk brought by computerization, corresponding regulations should be established. This paper summarizes the regulation systems on preventing IT-related false accounting information risk both in China and America. Based on the comparison of these two systems and analysis of the differences, some suggestions on the improvement of this preventing system in China are given in the paper.