Case Researches On The Accounting Fraud’s Characteristics And Control Strategy On The Current Economic Environment

Accounting fraud has always been one of the hot issues of the theory circle and practice. As one of the ills of capital market, it not only brings the huge risk to the investors and let the investors Lose investment confidence but also window dressing the problems of the company and make it like the attractive investment opportunities. This will damage both the healthy development of the listed companies and the fair of the securities market. It will also bring the adverse effects to the whole society economic environment. Accounting fraud also has internal relationship between the economic settings. The worldwide scope’s financial crisis outbreaks from September2008. It leads to the economic recession of the developed country and the financial meltdown of the emerging Countries and the developing country. The whole world’s economics get worse. This thesis emphasizes the economic environment after the2008financial crisis background.The thesis will accord the current economic environment and the institutional background that convergence with the International accounting system. It regards financial crisis as the time points and divides to two parts. They have identified financial crisis period and current economic period respectively. By comparing the two different periods’specific cases to analysis the characteristics of accounting frauds and to put forward the control strategy. Thus can effectively to distinguish and control the risk of accounting fraud and to improve the quality of listed company’s accounting information. To provide the basis for future’s supervision and personnel management accounting and ensure the authenticity of the contents of the listed comprise. And finally provide the support of the interests of investors. Specifically, this thesis includes the following four parts in content:The first part is the introduction, which will illustrate the research background and significance, review the existing literature at home and abroad. and make relevant comments. It focuses on getting the research areas, the trains of thought of the research and the research approaches of this paper clear.The second part is the theoretical analysis. It will mainly analyze the theoretical basis of accountThe third part is the case comparison of the financial crisis period and current economic period.The fourth part is selects the cases of the financial crisis period and the current economic period to analysis its fraud characteristics and causes.The fifth par is to put forward the current economic period’s control strategy of accounting fraud. It proposals to improve the professional level of the certified public accountants and the morality level of the management. To increasing the investigation dynamics of the securities regulatory and provide the hotline to control the accounting fraud.