The Research Of Identifying On Financial Fraud For The Listed Companies

Financial fraud is broad existed in the listed companies. It is harm to the investors and the order of the capital market. The research of identifying and controlling on financial fraud is a hot spot for a long time. With the fast development of the capital market, the financial environment also changed fast. New industry and financial products rose. It makes the transactions of the companies more complex. The change of the transactions created a lot of new methods of financial fraud. Identifying and controlling becomes more difficult. In-depth study on identifying and controlling the financial fraud is useful to protect the investors, reduce the risk of the CPA, to maintain the order of the capital market and to promote the healthy development of the listed companies.The keys of identifying financial fraud are found the method and mastered the skills. This article analysises the meaning of the financial fraud, shows the difference between financial fraud earning management and accounting errors, analysises the reason of financial fraud. To the background of Taiwan Boda corporate, we summarize the methods and found the way to prevent the occurrence of financial fraud. Finally, we got the inspirations of this case and proposed a solution to control financial fraud.