A Case Study On Accounting Fraud Of Toshiba

Accounting fraud is very common at home and abroad.Japan's financial market has a longer history than China.Toshiba is a internationally known listed company in Japan.The supervision of Toshiba was supposed to be very strict.But in 2015,long-term accounting fraud of Toshiba since 2008 was exposed.The amount is huge,and the influence is great.This article will analyze the case of accounting fraud of Toshiba and is supposed to draw some inspiration and reference to the prevention of accounting fraud.By querying the relevant literature,the article summarizes the basic theory about the common motivation and means of accounting fraud.Then this article will introduce the process and background of the case of Toshiba,and will analyze the motive of accounting fraud in this case.Then this article will analyze the means of accounting fraud of Toshiba in detail by using the basic theory.Finally,the article will introduce the economic consequences and influences,and will make some suggestions about the prevention and control of accounting fraud and some other things.