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International Journal of Frontiers in Sociology, 2019, 1(1); doi: 10.25236/IJFS.2019.010103.

Accounting Fraud and Prevention In Listed Companies In China

Author(s)

Puling Li* ,Zhaoyang Yang

Corresponding Author:
Puling Li
Affiliation(s)

Business School, Northwest University of Political Science and Law, Xian, 710122, China
*Corresponding author e-mail: [email protected]

Abstract

Accounting fraud would seriously damage the interests of investors and would bring severely damage to the development of capital market. Therefore, preventions should be strengthened. This paper attempts to systematically summarize the former research, analyzes the definition of accounting fraud, and the causes of accounting fraud in listed companies in China. And try to come up with a specifically solution for accounting fraud. Expecting to regulate the financial activities of listed companies in China and prevent the occurrence of accounting fraud.

Keywords

listed companies, accounting fraud, prevention of accounting fraud

Cite This Paper

Puling Li, Zhaoyang Yang. Accounting Fraud and Prevention In Listed Companies In China. International Journal of Frontiers in Sociology (2019), Vol. 1, Issue 1: 23-31. https://doi.org/10.25236/IJFS.2019.010103.

References

[1] J.M. Zhang, Y.M Lin and B. Liu (2010). Current Situation and Prospects of Accounting Fraud Identification and Governance Theory in Listed Companies. Accounting Research, vol. 9 p.92-95
[2] G.Z. Zhang and J.H. Chen (2012). Research on Financial Fraud and Audit Countermeasures of Listed Companies in China. Journal of Wuhan Engineering University, vol.6, p.96-100+108.
[3] J. Zhang (2018). Analysis of the Causes of Accounting Fraud and Reflections on Preventive Measures. Chinese Business, vol.16, p.118-119.