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That case is not different in China. Because of the unique economic system in China, some difference can be observed among the incentive that causes fraud in financial reporting. In this paper, some cases of the fraud in China are explained and the cause or incentives for the fraud are analyzed. In some cases, local authority was involved in the fraud, because not only the reporting entity, but also the local authority in charge is also evaluated by the results of the reporting entity. The finding is important because it is necessary to eliminate the cause, not only from the reporting entity but also from the local authority in charge. Same problem or same incentive for fraud might exist in the public sector of other nations, if there is same kind of evaluation structure.", "subitem_description_type": "Abstract"}]}, "item_9_identifier_60": {"attribute_name": "URI", "attribute_value_mlt": [{"subitem_identifier_type": "HDL", "subitem_identifier_uri": "http://hdl.handle.net/2237/10523"}]}, "item_9_identifier_registration": {"attribute_name": "ID\u767b\u9332", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.54.1.75", "subitem_identifier_reg_type": "JaLC"}]}, "item_9_publisher_32": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u540d\u53e4\u5c4b\u5927\u5b66\u7d4c\u6e08\u5b66\u4f1a"}]}, "item_9_select_15": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_9_source_id_7": {"attribute_name": "ISSN\uff08print\uff09", "attribute_value_mlt": [{"subitem_source_identifier": "0022-9725", "subitem_source_identifier_type": "ISSN"}]}, "item_9_text_14": {"attribute_name": "\u30d5\u30a9\u30fc\u30de\u30c3\u30c8", "attribute_value_mlt": [{"subitem_text_value": "application/pdf"}]}, "item_creator": {"attribute_name": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u5f35, \u5f71"}], "nameIdentifiers": [{"nameIdentifier": "24692", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "ZHANG, Ying"}], "nameIdentifiers": [{"nameIdentifier": "24693", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2018-02-19"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "ecos_54_1_75.pdf", "filesize": [{"value": "2.2 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 2200000.0, "url": {"label": "ecos_54_1_75.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/8772/files/ecos_54_1_75.pdf"}, "version_id": "d5ba5e5a-e8b1-4157-a2a1-a10831c6b0ca"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u4f1a\u8a08\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u4e2d\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u76e3\u67fb\u5bfe\u5fdc", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u4f1a\u8a08\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u4e2d\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u76e3\u67fb\u5bfe\u5fdc"}]}, "item_type_id": "9", "owner": "1", "path": ["659/853/854/1046"], "permalink_uri": "https://doi.org/10.18999/ecos.54.1.75", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2008-09-16"}, "publish_date": "2008-09-16", "publish_status": "0", "recid": "8772", "relation": {}, "relation_version_is_last": true, "title": ["\u4f1a\u8a08\u4e0d\u6b63\u306b\u5bfe\u3059\u308b\u4e2d\u56fd\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u76e3\u67fb\u5bfe\u5fdc"], "weko_shared_id": null}