Research on Accounting Information Distortion and Governance

This thesis is focused on player´s actions and strategies under irrational institution and procedure which lead to the institutional and intended falsehood. So the behavioral falsehood and falsehood led by human being´s limited rationality are excluded. Firstly, this thesis introduce the conception which related on the distortion of accounting information; secondly, we analyze the cause of accounting information distortion; thirdly, this thesis gives some suggestion which is about how to govern the accounting information distortion.