The research has the following main conclusions: Firstly, the occurrence of accounting fraud behavior is the result of individual behavior tending towards benefit and these behaviors are the regulation context-specific and the behavior of each unit is the results of specific institutional arrangements.

  • 论文研究得到了以下主要结论:第一,会计舞弊行为的发生是人的趋利行为和特定制度背景下的产物,各个个体的行为是特定制度安排的结果。

  • 互联网摘选 2025-01-20 18:03:52

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