Research on Accounting Information Distortion and Governance

This thesis is focused on player's actions and strategies under irrational institution and procedure which lead to the institutional and intended falsehood. So the behavioral falsehood and falsehood led by human being's limited rationality are excluded. Firstly, this thesis introduce the conception which related on the distortion of accounting information; secondly, we analyze the cause of accounting information distortion; thirdly, this thesis gives some suggestion which is about how to govern the accounting information distortion.