DocumentCode
1855409
Title
Notice of Retraction
Analysis of accounting information distortion of SMEs in China
Author
Yuhuan Yu ; Xinjun Du
Author_Institution
Sch. of Econ. & Manage., Hubei Automotive Ind. Inst., Shiyan, China
Volume
2
fYear
2011
fDate
13-15 May 2011
Firstpage
812
Lastpage
815
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Accounting information distortion in SMEs hinders their accounting system construction, and restricts their development seriously. Research shows that there exists man-made false original vouchers, false assets, debts and registered capital, intentional false statement of costs, lowering or concealing revenue, setting up multiple sets of accounts and other accounting information distortion in Chinese SMEs. The author makes in-depth and comprehensive analysis of the manifestations and the causes of accounting information distortion and points out that the accounting authorities must increase the accounting supervision and punishment and strengthen tax supervision to guard against them.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Accounting information distortion in SMEs hinders their accounting system construction, and restricts their development seriously. Research shows that there exists man-made false original vouchers, false assets, debts and registered capital, intentional false statement of costs, lowering or concealing revenue, setting up multiple sets of accounts and other accounting information distortion in Chinese SMEs. The author makes in-depth and comprehensive analysis of the manifestations and the causes of accounting information distortion and points out that the accounting authorities must increase the accounting supervision and punishment and strengthen tax supervision to guard against them.
Keywords
accounts data processing; China SME; accounting information distortion; accounting supervision; accounting system construction; debts; false assets; intentional false cost statement; man-made false original vouchers; registered capital; tax supervision; Economics; Finance; Industries; Inspection; Law; Personnel; Accounting information distortion; Accounting supervision; Internal control; Small and medium-sized enterprises; Tax supervision;
fLanguage
English
Publisher
ieee
Conference_Titel
Business Management and Electronic Information (BMEI), 2011 International Conference on
Conference_Location
Guangzhou
Print_ISBN
978-1-61284-108-3
Type
conf
DOI
10.1109/ICBMEI.2011.5920354
Filename
5920354
Link To Document