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Research On The Prevention And Control Effect Of The Listed Companies' Fraud In Forensic Accounting

Posted on:2019-08-23Degree:MasterType:Thesis
Country:ChinaCandidate:H E LiFull Text:PDF
GTID:2416330545962926Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,a series of fraud cases have taken place.The state finance,auditing and securities supervision departments have controlled fraud prevention by continuously strengthening internal control,social auditing,mandatory internal auditing,and special law enforcement actions,but fraudulent practices have not been effectively contained.Forensic accounting as a new way of preventing frauds is noticed by public because of its practice in foreign countries.Its purpose of flourishing is to eradicate fraud.Due to the background advantages of multidisciplinary knowledge such as accounting and law,forensic accounting can not only be used to recognizing and discriminating fraud from the traditional accounting level,but also break the limitations of corporate governance and internal control on fraud prevention and control,externally make up for the lack of auditing.Forensic accounting plays a unique role in preventing and controlling fraud.In the face of multiple frauds and serious consequences,the fraud prevention function of forensic accounting is the best weapon for preventing and controlling fraud.Therefore,this article first elaborated on the concept definition of forensic accounting and fraud,integrated the mechanism of forensic accounting,introduced the concept of forensic accounting efficiency in the prevention and control mechanism of listed company fraud,analyzed the limitations of internal control,auditing and corporate governance in prevention and control of fraud.Then lead to the function of forensic accounting to control and prevent fraud,and the place where the corporate forensic accounting is better than the traditional fraud prevention methods.secondly,select the main board listed companies that were punished by the SFC for fraud in 2013-2017 and companies with which it is paired and not be punished.Discussing the three aspects of fraud:possibility,frequency and severity.Analyze the relationship between the level of efficiency of forensic accounting and fraud in sample companies to propose hypotheses.Finally,build a model to conduct empirical analysis on sample data,and usestata software to describe,correlate,and analyze regression data to verify the relationship of effectiveness of forensic accounting and fraud.Further explains the role of forensic accounting played in preventing and controlling fraud.Through empirical research,it is concluded that the higher the efficiency of forensic accounting,the more likely it is to prevent fraud and reduce the frequency and severity of fraud.Based on the empirical results,this paper believes that companies introduce forensic accounting and set up forensic accounting departments to supervise the whole enterprise through the function of forensic accounting crime prevention,investigation and evidence collection,and innovative corporate governance.This can provide a more comprehensive and sustainable corporate fraud prevention and control.Method suggestion.The innovation of this paper is that the research focuses on the fraud prevention and control of forensic accounting,enriches the field of forensic accounting,and proposes new ways for preventing and controlling fraud.The inadequacy of this paper is the selection of variables may be considered insufficiently comprehensive and remove the financial industry when selecting industry,so the research results may not be applicable to the financial industry.
Keywords/Search Tags:Forensic Accounting, Forensic Accounting Efficiency, Fraud, Prevention and Control
PDF Full Text Request
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