An Study On Fraudulent Financial Reporting Of Listed Companies

Fraudulent financial reporting of listed companies is a widespread phenomenon in today's global securities market, so analyzing fraudulent financial reporting of listed companies is of great significance.This thesis uses the research model of COSO"Fraudulent Financial Reporting: An Analysis of U.S. Public Companies (1987-1997)"for reference, selects 84 listed companies which were punished by China Securities Regulatory Commission because of releasing fraudulent financial reporting as final sample, analyzes nature of companies involved, nature of the frauds and issues related to the external auditor using descriptive statistics method. Then, analyzes the changes of the fraudulent means under the New Accounting Standard and how to identify them, and attempts to propose the way to deal with them effectively. At the end part of the thesis, makes a conclusion for some relevant puzzles and points out the research way in the future.