Contents 1
Empirical study on restraining effect of informatization degree and internal control on enterprise financial fraud = 정보화 수준과 내부통제의 기업 금융사기 억제 효과에 관한 실증연구 / Zhou Gong ; Shu-Chen ; Li, Xiao-Qian ; Shi, Yu-Xian 1
Abstract 1
Ⅰ. Research Background 2
Ⅱ. Background 2
2.1. Related concepts 2
2.2. Relevant theoretical basis 3
Ⅲ. Research Hypothesis 4
3.1. Degree of informationization and internal control 4
3.2. Internal Control and Financial Fraud 5
3.3. The degree of information technology and financial fraud 6
Ⅳ. Research design and model 6
4.1. Variable set 6
4.2. Research model 8
4.3. Research samples and data sources 9
4.4. Model building 9
Ⅴ. Empirical analysis and testing 10
5.1. Descriptive Statistics 10
5.2. Correlation analysis 11
5.3. Regression Analysis 11
Ⅵ. Research conclusions and recommendations 16
6.1. Research Conclusions 16
6.2. Recommendations 17
Reference 18
요약 20