ebo_05014_企业盈余操纵与公司治理

ManipulationsOctober,20021.2001(Enron)1(WorldCommunications)2(Merck)3,420027(Sarbanes-Oxley)(SEC)1(Enron)500()2001(122)2(WorldCom.)200160(1998MCI)200262001633(Merck)(MedcoHealthSolutions)1999141(200129759%)2002742002713(GlobalCrossing)RiteAid(Xerox)(K-Mart)(Dynergy)WasteManagementSunbeam-Oster(TycoInternational)(Imclone)Sarbanes-Oxleynopq(SEC)5rst6Sarbanes-OxleyBeasley,CarcelloHermanson(2001)710()180%36271%32360%27449%22544%20640%18736%16829%15927%121024%1152002(SEC)620027Beasley,Mark,JosephCarcello,andDanaHermanson,2001,Toptenauditdeficiencies,JournalofAccountancy,63-64.)Sarbanes-Oxley2002Sarbanes-OxleycdefghSarbanes-Oxley2.GovernanceMechanism(CorporateGovernanceMechanism))))()(1)(OECD)1997(WorldBank)1997()OECD20018(2)GoveranceMechanismnopq2002(3)8(Enron)14773200210nopqr(65)c()de9fg9200020024(C)1.20027(Sarbanes-Oxley)(A)(B)(C)(D)(D)2.(CorporateGovernanceMechanism)(A)(B)(C)(D)(A)3.(CorporateGovernanceMechanism)(A)(B)(C)(D)(D)4.200210(A)(B)(C)()(D)()