In the past ten years, due to their own particularity and the difficulties in the confirmation, measurement and accounting of biological assets of agricultural enterprises, the fraud cases of biological assets of agricultural enterprises occur frequently. Based on the perspective of iceberg theory, this paper analyzes the specific causes and means of fraud cases from the two foothold of "structure" and "behavior", and finally puts forward suggestions and measures related to anti-fraud.

Tinghong Huang. Analysis of Financial Fraud Cases in Shen Xianyuan Company Based on Iceberg Theory. Academic Journal of Business & Management (2022) Vol. 4, Issue 2: 50-54. https://doi.org/10.25236/AJBM.2022.040208.

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