Analysis of Organizational Factors about Financial Information Misstatement of Listed Companies
Liu Yan-fe · Scientific Decision-Making · 2014
In this paper,behavior of financial information misstatements,based on the human error theory,are classified into three kinds of modes: regular- error mode,skill- error mode and knowledge- error mode. Then organizational factors are analyzed,and seven factors,including organizational culture,communication,training,organizational procedures,supervision,management,organizational structure and so on,are found as the cause for misstatements of financial information. At last,appropriate safeguards are presented in order to reduce the financial information misstatements.