Analysis on the Financial Fraud of Listed Companies in China

DOI

10.2991/sschd-18.2019.89How to use a DOI?

Keywords

Listed Company, Financial Fraud, Audit.

Abstract

This paper studies the cases of counterfeiting of listed companies in China in recent years, analyses the causes and ways of counterfeiting, and seeks solutions. The means of financial fraud of listed companies mainly include fictitious income, early or late recognition of income, transfer costs, adjustment of assets preparation, capitalization of costs and related transaction fraud. Financial fraud of listed companies emerges in an endless stream. In addition to the internal reasons of enterprises themselves, there are also problems of weak external supervision. The results show that it is necessary to build a mechanism to prevent financial fraud from the three levels of government, intermediary agencies and companies.

Copyright

© 2019, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jie XU
PY  - 2019/01
DA  - 2019/01
TI  - Analysis on the Financial Fraud of Listed Companies in China
BT  - Proceedings of the 4th Annual International Conference on Social Science and Contemporary Humanity Development (SSCHD 2018)
PB  - Atlantis Press
SP  - 489
EP  - 493
SN  - 2352-5398
UR  - https://doi.org/10.2991/sschd-18.2019.89
DO  - 10.2991/sschd-18.2019.89
ID  - XU2019/01
ER  -