激进会计行为在我国表现为财务舞弊和重大会计差错更正,近年来重大会计差错和财务舞弊的发生率越来越高,其对盈余和财务报告质量的影响引起了国内外学术界和监管部门的关注。本文通过对国外以及国内研究的回顾,发现我国在激进会计行为研究上的不足,并指出了以后的研究方向。 Radical accounting behavior in our country is manifested as financial fraud and correction of major accounting errors. In recent years, the incidence of major accounting errors and financial fraud has been increasing. The impact on the quality of earnings and financial reports has aroused great concern among academics and regulators at home and abroad attention. Through the review of foreign and domestic research, this paper finds that our country lacks the research on radical accounting behavior and points out the future research direction.