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- W2384294294 abstract "In this paper,behavior of financial information misstatements,based on the human error theory,are classified into three kinds of modes: regular- error mode,skill- error mode and knowledge- error mode. Then organizational factors are analyzed,and seven factors,including organizational culture,communication,training,organizational procedures,supervision,management,organizational structure and so on,are found as the cause for misstatements of financial information. At last,appropriate safeguards are presented in order to reduce the financial information misstatements." @default.
- W2384294294 created "2016-06-24" @default.
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- W2384294294 date "2014-01-01" @default.
- W2384294294 modified "2023-09-25" @default.
- W2384294294 title "Analysis of Organizational Factors about Financial Information Misstatement of Listed Companies" @default.
- W2384294294 hasPublicationYear "2014" @default.
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