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简介：ChinaAccountingReview(CAR)isanewaccountingjournalinChinese,spon-soredbyPekingUniversity,TsinghuaUniversity,BeijingNationalAccountingInsti-tuteandtenmoreuniversities,andpublishedbythePekingUniversityPress.

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简介：Accountingscandalsarebecomingperpetualinnature.TheyrangefromtheancientMesopotamia,totheSouthSeaBubbleof1720,tothefamousEnronof2001,downtoParmalat,Tesco,andToshibaoftoday.Theseriesofaccountingscandalsthathaveoccurredinthelasttwodecadescallsforagreaterconcernbytheaccountingprofession.Theaccountingscandalsthathaveoccurredinthis21stcenturyalonehaveshownthatthereisaneedtolookbeyondcorporategovernanceinthefightagainstfinancialdeception.Inthispaper,wearguethateveninthefaceoftheSarbanes-OxleyAct(SOA)of2002andotherregulationsaroundtheworldthataretargetedtowardseffectivecorporategovernance,accountingscandalshaveneverceasedtooccur.Mostofthelegislationsthathavebeenpassedinrecenttimesweretargetedatcorporategovernance,forgettingthecrucialrolethatauditplayswithintheagencyrelationship.Andwheneverthereisanyrevelationoffraudulentfinancialreporting,investorsdonotaskwhoarethedirectors,butthefirstquestiontheyaskiswhoaretheauditors?Hence,thereisaneedtoimproveauditqualitybyapproachingitfromaforensicaccountingperspectiveinordertoreducetheincidenceoffinancialstatementfraudsinthiseraofinformationrevolution,thusrestoringinvestors’confidencebackinthefinancialreportingprocessandcorporategovernance.Inthispaper,weproposeaforensicaccountingparadigmasaviableoptionforreducingaccountingscandals,sincethiswillcomplimentcorporategovernancesystems.

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