Research On Financial Fraud Of B Company Based On Theory Of Fraud Risk Factors

In recent years,the frequency of financial fraud incidents in China has become more and more frequent.Loopholes in the internal and external supervision systems of listed companies,lack of information communication between internal supervision departments and external supervisory bodies,and the inability of external audit institutions to maintain due independence in the review of listed companies all provide opportunities for the occurrence of financial fraud incidents.fraudulent enterprises or individuals transmit false financial information through falsifying financial statements,fictitious business,etc.,so that external financial information users cannot fully and truly understand the company’s operating conditions and profitability,and further interfere with the normal resource allocation of the capital market.As financial fraud becomes more and more concealed,the work of regulators is becoming increasingly difficult.at present,the regulatory authorities have formulated a series of measures to prevent financial fraud of enterprises,but in the face of endless fraud methods,the ability to manage financial fraud still needs to be further improved.This paper combines theoretical analysis with actual cases,selects B Company financial fraud case which has been recently disclosed and great influence to analyze,and is close to reality;divides the fraud motivation into individual factors and general factors,which has universality and makes the fraud motivation research more in-depth;We also sort out the approximate time node of the financial fraud of Company B to provide a chronological perspective.It is hoped that the case study of Company B can help investors improve their ability to identify financial fraud and protect their own interests from infringement;It can allow the top management of listed companies to have warning and inspiration,constantly improve the management methods in the daily operation of the enterprise,so that there is no opportunity for financial fraud.