Accounting Information Leakage in Iron and Steel Industry
DOI:
https://doi.org/10.54097/fbem.v11i3.13202Keywords:
Steel industry; Accounting information; Misstatement; Decision risk; Internal control.Abstract
This study explores the issue of accounting information misstatement in the steel industry. As an important pillar industry of the national economy, accounting information in the steel industry plays a crucial role in driving economic development and decision-making processes. However, in practice, accounting information misstatement is common in steel enterprises, causing financial management and regulatory challenges. This paper aims to reveal the reasons and mechanisms behind accounting information misstatement in steel enterprises, examine its impact on decision-making, and propose effective countermeasures. Through empirical research on steel enterprises, this study identifies the potential risks and negative effects of accounting information misstatement on decision-making and provides recommendations for improving internal control and strengthening audit supervision. This paper provides important references and guidance for steel enterprises and enriches the theory and practice of accounting information misstatement research.
Downloads
References
Wang, S. (2022) Introduction to the construction and improvement of financial analysis system of large-scale iron and steel enterprises under the development of accounting informationisation. Township Enterprise Guide,10: 24-28.
Liu, L. (2021) Steel enterprises environmental accounting information disclosure and its improvement research. Managment Information Systems,8: 11-14.
M. Alsarayreh, F. Mosleh, M.A. Dhmour, et al. (2022) The use of commercial banks in AQABA for accounting information in investment discussions in the tourist companies. Thesis of Al-Balqa' Applied University.
E.A. Bansah. (2018) The Threats of Using Computerised Accounting Information Systems in The Banking Industry. Journal of Accounting & Management Information Systems, 12: 34-30.
Huang, X. (2019) Comparative Study on Financial Performance of Steel Industry Before and After Supply Side Structural Reform Policies. Common, 4-9.
Xiong, J, Dai, S. (2020) Research on carbon accounting information disclosure issues of listed companies in China's iron and steel industry. China Management Informatisation, common,10-11.
Dang, G., Liu, C., Yang, Y. (2021) Research on the impact of environmental accounting disclosure on the performance of listed companies in iron and steel industry. Common, 8-13.
Zhang, Y. (2018) Problems and countermeasures of social responsibility accounting information disclosure of listed companies in iron and steel industry. Business Manager, 7:16-18.
Zuo, W. (2018) Effective initiatives of informatisation financial management in steel enterprises. Finance and Accounting Study, 156:51-58.
Sun, Y. (2020) Research on financial performance evaluation of steel industry based on DEA model. Commom,4-9
Xie, X. (2020) A few points of understanding about the information-based financial management of iron and steel enterprises. Financial and Accounting Study. Commom,11-16.
Yang, B. (2019) Exploration of the problems and countermeasures facing the basic work of accounting in steel enterprises. New Business Weekly,11:25-28.
Mi, Q. (2018) Research on government subsidy accounting problems of listed enterprises in China. Financial and Accounting Study, 124:45-53.
Wang, X., Zhao, S. (2019) Research on the construction of financial early warning model of China's iron and steel industry based on principal component analysis. Business Accounting,Financial and Accounting Study,113:25-34.
Downloads
Published
Issue
Section
How to Cite
