Empirical Study On The Influence Of The Internal Control Environment Of Listed Corporation On Financial Fraud

This paper from the perspective of the listed company’s internal control environment to expand this discussion to empirical analysis.The article is divided into five parts,the first part is an introduction,the article introduces the research background and practical significance.The basic situation of domestic and foreign research,research ideas and methods described herein,as well as innovation of this paper.The clear part of the feasibility study of the relationship between the internal environment and control of financial fraud.This part also to research on the internal control environment and the relationship between domestic and foreign financial fraud overview,only fully understand the research in this field,in order to rationally choose their own research perspective.The second part introduces the internal control environment and an overview of the basic theory of financial fraud.First introduced the concept of internal control environment,elements and theoretical basis.Then introduces the concept,types and theories of financial fraud.On both a detailed overview of the theoretical analysis is comprehensive impact analysis to pave the way back.The third part is the impact of environmental factors on the analysis of the internal control of financial fraud.Specific elements of the internal control environment is divided into five parts,namely,the corporate governance structure,institutional settings and assign responsibilities,social responsibility,human resources policies and corporate culture.Since the governance structure is more complex,in turn divided into six small part introduced its impact on financial fraud.The fourth part is the internal control environment of the financial impact of fraud empirical research.According to the theoretical analysis of the first three chapters,the paper made a total of ten assumptions identified herein are the explanatory variables,and ten were selected explanatory variables,three control variables.According to research direction,to determine the research methods to establish a regression model.This paper selected 2012--2014 the three years due to the occurrence of financial fraud and punishment of sample firms and the corresponding paired samples as a total sample of this article.First,the samples were descriptive statistics and paired samples test analysis.Second,correlation analysis carried out between variables.Finally,the internal control environment factors and the relationship between financial fraud Logistic regression analysis and regression results for the corresponding data analysis.The fifth part of the conclusions of this study are summarized and presented the limitations of this study.