Research On Fraud Recognition Model Of Financial Statements Of Listed Companies In Information Technology Service Industry

At present,due to the irregularity of China's securities market,combined with the listed companies out of control,and the lack of external supervision,and poor investor discrimination etc,resulting in financial fraud phenomenon,which not only caused the stock market chaos,but also mislead people who use these external information seriously,to make the wrong economic decision.As a result,it made social economic resources allocation inefficiently,which slowing down the pace of China's economic development.From the China Securities Regulatory Commission's notice of punishment,the financial fraud phenomenon in the current information technology services field happened more frequently,which is currently with the "Internet+"wave,the industry into the social transition period,the increasingly fierce competition intertnal and external problems must occur under the phenomenon.The problem of financial fraud has always been the focus of domestic and foreign scholars's research,but the financial fraud recognition model established in the past is basically the universal model for the whole industry,and the difference between the industies is not taken into account,so this kind of model is lack of industry targets.In the view of-this,we selected financial fraud-prone IT services research listed companies,fully taking into account the operating characteristics of the industry to select a range of financial and non-financial indicators and to build financial fraud recognition models in the industry,which is not only provided for external information users to identify signs of financial fraud quickly and effectively in the industry,but also lay the foundation for the study of sub-sectors'financial fraud identification in the future.This paper is divided into six chapters.The first chapter is the introductory part.This part briefly describes the research background,significance,research means and the main research contents of this paper,as well points out the innovation.Next part goes over the literature.This part elaborates the theory of financial report fraud theory,the theory of fraud domestic and international financial report fraud research summary.The third chapter is the concept and the theoretical part.This part mainly introduces the characteristics of listed companies in information technology service industry and the characteristics of financial fraud of related enterprises,introduces the theory of fraud and makes a further analysis of the causes of financial fraud in information technology service enterprises.The fourth chapter is to determine the financial report fraud model samples and indicators.Firstly,the research samples and test samples are determined.Secondly,the most widely used Logistic regression model is selected and the index system of financial fraud recognition model is established by comprehensive financial index and non-financial index.The fifth chapter is to establish the financial report fraud model of listed companies in information technology service industry and test the validity of the model.First of all,the significance of the test,followed by the significance of the test by the Pearson correlation test.Finally,according to the test results and the conditions required for each model,a logistic regression model for identifying the financial report fraud of listed companies in information technology service industry is established,and the model results are explained.In the model validity test,the model is substituted into the inspection sample to test,and the recognition effect of the industry model is detected.In the model validity test,the model is substituted into the inspection sample to test,and the recognition effect of the industry model is detected.Chapter sixth is the conclusion and suggestion.This part summarizes the previous research and puts forward some suggestions on the recognition of financial fraud in listed companies of information technology service industry,and points out the limitations of this paper.The research innovation of this paper mainly includes:1.For the research object,the paper chooses the listed companies of information technology service industry as the research object in the financial fraud report in recent years,and designs the recognition model of the fraud of listed companies in the industry,and finds that the recognition rate is higher than that of the whole industry model,and the establishment of the model into the test sample for inspection and found that for the information technology services listed companies to establish the model recognition effect is better,so as to make up for the industry financial statements fraud blank.2.For the research content,the index design includes the non-financial indicators which reflect the solvency,operation ability,profitability and development ability of the enterprise,as well as non-financial indicators such as corporate governance,company management and auditing information,and constructs the information technology service industry.The index analysis system of financial fraud identification of listed companies breaks through the limitations of the original fraud identification model which only.including financial indicators and a small amount of corporate governance indicators.And discusses the causes of financial fraud from many angles,perfecting the research content and expanding the research Existing research perspective.3.For the research method,the qualitative analysis and quantitative analysis are used to establish a relatively perfect system of influencing factors.At the same time,this paper also discusses the management of the listed companies in the information technology service industry,Put forward to prevent the financial fraud of the industry and enterprises recommendations.