Author(s)

Jihui Sun ¹, Han Du ¹

Affiliation(s)

¹ School of Economics and Management, Dalian University, Dalian, Liaoning, China

Corresponding Author

Han Du

ABSTRACT

Listed companies are important participants in China's capital market, it is of great significance to promote the vigorous development of Chinese market economy and capital market. The fraudulent behavior of financial statements seriously strikes the confidence of market participants in financial statements and seriously affects the healthy and stable development of enterprises. Corporate governance is the distribution system of power and responsibility of different parties in the company formed by the checks and balances of internal mechanism and external mechanism. This paper analyzes the causes of financial fraud of listed companies from the perspective of internal governance and external governance, aiming to raise people's vigilance against financial fraud, and put forward feasible suggestions and measures to prevent financial fraud, improve supervision and further standardize the market to reduce the occurrence of illegal and irregular acts such as financial fraud. It is hoped that the occurrence of similar incidents can be effectively reduced and the healthy and stable development of the Chinese market can be promoted.

KEYWORDS

A Listed Company, Financial Fraud, Corporate Governance

CITE THIS PAPER

Jihui Sun, Han Du, Research on Financial Fraud of Listed Companies from the Perspective of Corporate Governance. Accounting and Corporate Management (2024) Vol. 6: 152-158. DOI: http://dx.doi.org/10.23977/acccm.2024.060121.

REFERENCES

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[2] Hochberg Y V. Venture Capital and Corporate Governance in the Newly Public Firm. Review of Finance, 2011, 16(2).
[3] Hsiao C Y, Yan Q R, Yang D, et al. Corporate Governance against Systematic Risk during COVID-19 -- Empirical Findings Based on fs/QCA. Journal of Business and Management Sciences, 2022, 10(1):30-38.
[4] Dustin V. Sectors versus borders: interest group cleavages and struggles over corporate governance in the age of asset management. Socio-Economic Review, 2024.

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