A Case Study On Accounting Fraud In Asia-pacific Industry

In recent years,more and more listed companies have been exposed to the behavior of accounting fraud,from the U.S."Enron" to China's "red light Industry",accounting fraud incidents repeatedly banned,a variety of frauds,fictitious income,deferred recognition of income,transfer costs,manufacturing non-recurrent profit and loss,virtual increase in assets and leakage of liabilities,etc.This has greatly increased the bank's non-performing loans,exacerbated the stock market shocks,and seriously damaged the interests of shareholders and their small and medium equity owners.Therefore,how to effectively curb the accounting fraud,so that the healthy and sustainable development of the economy has become a top priority,this article to the Asia-Pacific industry as a case,detailed on its accounting fraud behavior.The full text is divided into six parts,the first part and the second part mainly introduces the writing background of this thesis and the related theory of application.The third part is the Asia-Pacific Industrial Accounting fraud case statement,briefly elaborated its accounting fraud profile.The forth part is the case analysis of the Asia-Pacific Industrial accounting fraud,and analyzes the means of accounting fraud in Asia-Pacific industry and the causes and effects of fraud.Part five is mainly based on the analysis of the fourth part,and puts forward some suggestions on the improvement of accounting fraud in Asia-Pacific industry.The sixth part is the conclusion and revelation.