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Identification and Prevention of Financial Fraud in Listed Companies

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DOI: 10.23977/accaf.2024.050218 | Downloads: 254 | Views: 1553

Author(s)

Shun Rao 1

Affiliation(s)

1 International University of Mongolia and China, Ulaanbaatar, 11000, Mongolia

Corresponding Author

Shun Rao

ABSTRACT

Financial fraud, as a vicious behavior affecting the credibility of listed companies and market order, has long been the focus of attention in the fields of economic rule of law and corporate governance. In the rapid development of the market economy, the transparency of financial information and the strengthening of market supervision, financial fraud is increasingly hidden and complex, which not only makes the investor's rights and interests are infringed upon, but also constitutes a hidden danger to the healthy development of the entire capital market. In this paper, starting from the types, factors and means of financial counterfeiting, we study and put forward financial counterfeiting identification methods and prevention strategies.

KEYWORDS

Listed companies, Financial fraud, Identification methods, Prevention strategies

CITE THIS PAPER

Shun Rao, Identification and Prevention of Financial Fraud in Listed Companies. Accounting, Auditing and Finance (2024) Vol. 5: 137-147. DOI: http://dx.doi.org/10.23977/accaf.2024.050218.

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