Research On Accounting Fraud Recognition Of Listed Companies

The accounting fraud of the listed companies is a old but new problem. In recent years,many listed companies have been exposed the problem of accounting fraud.Because of this, lots of investors have suffer great loss.The problem of accounting fraud has caused great concern in the academical and practice field.This paper attempts to find out what warning signs indicators of accounting fraud can play an important role in the process of detecting accounting fraud through the approach of the standard research and the empirical study. Firstly,this paper introduced the relevant theories.And then analysed the possible warning signs from many aspects and put forward empirical research hypothesis on the basis of this.Then,it conducts empirical research with Logistic model.The results show:the total assets profit margins,board size and non-standard unqualified opinion audit report has significant accounting fraud recognition ability.Further conclusions are drawn as follows:Firstly.the company’s profit ability is very important,and the profitability of total assets gross margin index has a strong ability of accounting fraud recognition;Secondly,the scale of the board of the directors play an important role in the process of recognition of accounting fraud; Thirdly,our external audit supervision plays a role of "economic police" in certain extent,and can recognize accounting fraud.