A Study On Financial Reports Of Corporate Fraud

Based on the Fraud Triangle and Planned Behavior Theory, thecurrent thesis conducts a study on the financial reports of fraudcompanies and related managers, aiming to examine the fulfillmentof their due obligations on market surveillance and investmentwarning.The first chapter introduces the related concepts and features ofbusiness news, and then refers the SAS No.99descriptions as partof the content analysis standards.The second chapter highlights the Fraud Triangle and PlannedBehavior Theory, under the construction of which a quantitativeanalysis is implemented in order to examine the basic functions ofbusiness reports.The third chapter then deals with the research data from chaptertwo and sets up a model for general use for this study approach.After that, the forth chapter puts forward some suggestions on howfinancial reports can better perform their due obligations.