An Analysis of Administrative Penalty against Accounting Firm and CPA -- Based on the CSRC's Bulletins from 2001 to 2016

DOI

10.2991/icefs-17.2017.60How to use a DOI?

Keywords

Administrative penalties, Accounting Firm, CPA, CSRC

Abstract

This paper analyzed the punishment bulletins released by CSRC against accounting firms and CPAs from 2001 to 2016.We use statistical manners to demonstrate the different types, reasons, penalty speed and penalty intensity of those cases. Chinese administrative penalty has its own characteristics and changed with time. Authorities should increase penalty intensity and accelerate penalty speed to strengthen regulatory on the accounting firms and CPAs in the future. Last but not least, the firm mergers caused by penalty also deserves the attention of regulators.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yue Yu
PY  - 2017/01
DA  - 2017/01
TI  - An Analysis of Administrative Penalty against Accounting Firm and CPA -- Based on the CSRC's Bulletins from 2001 to 2016
BT  - Proceedings of the 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017)
PB  - Atlantis Press
SP  - 456
EP  - 460
SN  - 2352-5428
UR  - https://doi.org/10.2991/icefs-17.2017.60
DO  - 10.2991/icefs-17.2017.60
ID  - Yu2017/01
ER  -