The research on the financial fraud of listed companies in china and auditing countermeasure
Jinghua Chen · Journal of Wuhan Institute of Technology · 2008
This article introduces meaning,types and characteristic of financial fraud.Summarizes the domestic and international relevant research results of financial fraud including Fraud Triangle Theory.Emphasizes and analyzes the main causes of financial fraud of listed companies in China;and raises and sets up the countermeasure system in term of audit.