Evaluation Method and Simulation of Accounting Integrity in View of Grey Correlation Model

Cai Li and Miaochao Chen

Journal of Mathematics, 2022, vol. 2022, 1-12

Abstract: Accounting dishonesty is still a problem that is far from being solved, both in theory and in practice. In the existing research on accounting dishonesty, scholars mostly analyze the causes and countermeasures of the lack of accounting integrity from the aspects of external accounting system and internal corporate governance and fail to establish a theoretical system and analytical framework for accounting integrity analysis. This limitation inevitably makes the analysis stay on the surface of things with lack of a deep grasp of its essential problems. Through the study of the relevant literature, the grey correlation model can sort the proportion of the factors affecting accounting integrity and get the primary and secondary factors affecting accounting integrity, so as to put forward more targeted countermeasures to solve the problem of accounting integrity. Based on this, this paper uses the method of combining theory with practice to study the problem of accounting integrity. Combined with the current situation of accounting integrity, this paper uses the grey correlation model to sort the proportion of the factors affecting accounting integrity, analyzes its specific reasons, and finally puts forward the measures to solve the dilemma of accounting integrity according to the analysis results. In view of the problems of enterprise accounting integrity, it is necessary to strengthen the publicity and education of accounting practitioners’ integrity system. Accelerate the construction of the legal system of accounting integrity and promote the legislation of accounting integrity. A full-time organization for accounting integrity evaluation should be established to measure the accounting integrity of enterprises by using reasonable evaluation means and methods, clear and standardized evaluation contents, and integrity level standards.

Date: 2022
References: Add references at CitEc
Citations:

Downloads: (external link)
http://downloads.hindawi.com/journals/jmath/2022/9773525.pdf (application/pdf)
http://downloads.hindawi.com/journals/jmath/2022/9773525.xml (application/xml)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hin:jjmath:9773525

DOI: 10.1155/2022/9773525

Access Statistics for this article

More articles in Journal of Mathematics from Hindawi
Bibliographic data for series maintained by Mohamed Abdelhakeem ().