Research On The Application Of Forensic Accounting In Listed Companies' Financial Fraud

National economy has been going through a rapid development and prosperity in the past few years,the securities market has shown a growing trend,but with it,more and more listed companies have been drawn into the whirlpool of financial fraud.These listed companies ignore the existing legal standards of the accounting industry and use fraudulent transactions to manipulate profits to make profits and engage in fraud;while some accounting firms violate audits of the industry standards and leave room for the audited units to engage in fraud.Financial fraud will have a serious impact on the social economy,so the problem of financial fraud of listed companies needs to be strictly rectified.In this governance process,forensic accounting,which is the chief of accounting and law,can provide us with great help.On the basis of sorting out the relevant literature at home and abroad,this article first introduces the concepts of forensic accounting and financial fraud and related theories involved in this article.Secondly,the current situation of financial fraud and the application of forensic accounting of listed companies in my country are described respectively,a basic overview of forensic accounting is introduced,and the specific functional applications of forensic accounting in financial fraud cases of listed companies are discussed.Forensic accounting can conduct financial fraud investigations on listed companies and expose listed companies' financial fraud;for litigation related to listed company financial fraud cases,forensic accounting can quantify the economic losses of interested parties and provide support for the entire process of litigation.Then,it summarizes the influencing factors of the application of forensic accounting in the case of financial fraud of listed companies in my country.Next,it focuses on how the functions of forensic accounting fraud investigation and litigation support are applied.Taking the case of Kangmei Pharmaceutical Co.Ltd.'s financial fraud case as an example,the specific work of forensic accounting corresponding to the above functions is explained.The role played in financial fraud cases is summarized.Finally,it puts forward feasible suggestions for perfecting the application of forensic accounting in my country.Forensic accounting combines knowledge of various disciplines,such as accounting and law,to solve problems more effectively.The state should pay attention to the application of forensic accounting.Different from the previous research on the application of forensic accounting,which mainly focuses on the role of litigation support,this article focuses on the application of forensic accounting fraud investigation,and discusses the forensic accounting fraud investigation function in combination with specific cases.It is proposed that in the era of Internet information,the new advantages of using the Internet to disseminate information quickly,the new ideas of information sharing and industry-finance integration be applied to the countermeasures to improve the application of forensic accounting.Hope to provide a reference for the forensic accounting to successfully resolve this type of financial fraud cases in the future,and then purify the environment of the economic market.At the same time,hope to find problems in the application of forensic accounting in the context of specific needs in order to further explore and improve forensic accounting.