Notice of RetractionThe Study on Risk Control of Accounting Policy Choice

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.

The risk control of accounting policy choice is the key to ensure accounting information quality, reduce financial risk and implement internal control effectively. And it also has important significance for improving enterprises´ anti-risk ability, increasing enterprise value and promoting resource optimal allocation. Stakeholders participating in accounting policy choice (SPAPC), it can form mutual restriction of stakeholders and different stakeholders will compare the benefits of various accounting policy choices. The choice will stabilize at the one which can reflect enterprises´ management state fairly. And this choice can balance all stakeholders´ interest under the condition of avoiding moral hazard. At last, enterprise should establish SPAPC system and disclosure information during SPAPC process.