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简介：1问题的提出二轧分厂是以生产∠5~#∠～10~#中型角钢为主,少量槽钢为辅的中型轧钢厂,九二年至九三年分厂对原工艺线进行了"一火成材"技术改造,实现了用连铸坯一火成材,其整个工艺布局改为:"Φ500×1/Φ500×1/Φ420×2/Φ420×1",成为名符其实的中型轧钢厂。

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简介：ChinaAccountingReview(CAR)isanewaccountingjournalinChinese,spon-soredbyPekingUniversity,TsinghuaUniversity,BeijingNationalAccountingInsti-tuteandtenmoreuniversities,andpublishedbythePekingUniversityPress.

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简介：Accountingscandalsarebecomingperpetualinnature.TheyrangefromtheancientMesopotamia,totheSouthSeaBubbleof1720,tothefamousEnronof2001,downtoParmalat,Tesco,andToshibaoftoday.Theseriesofaccountingscandalsthathaveoccurredinthelasttwodecadescallsforagreaterconcernbytheaccountingprofession.Theaccountingscandalsthathaveoccurredinthis21stcenturyalonehaveshownthatthereisaneedtolookbeyondcorporategovernanceinthefightagainstfinancialdeception.Inthispaper,wearguethateveninthefaceoftheSarbanes-OxleyAct(SOA)of2002andotherregulationsaroundtheworldthataretargetedtowardseffectivecorporategovernance,accountingscandalshaveneverceasedtooccur.Mostofthelegislationsthathavebeenpassedinrecenttimesweretargetedatcorporategovernance,forgettingthecrucialrolethatauditplayswithintheagencyrelationship.Andwheneverthereisanyrevelationoffraudulentfinancialreporting,investorsdonotaskwhoarethedirectors,butthefirstquestiontheyaskiswhoaretheauditors?Hence,thereisaneedtoimproveauditqualitybyapproachingitfromaforensicaccountingperspectiveinordertoreducetheincidenceoffinancialstatementfraudsinthiseraofinformationrevolution,thusrestoringinvestors’confidencebackinthefinancialreportingprocessandcorporategovernance.Inthispaper,weproposeaforensicaccountingparadigmasaviableoptionforreducingaccountingscandals,sincethiswillcomplimentcorporategovernancesystems.