In the last three decades,Chinese capital market has witnessed incredible development.On the one hand,the capital market helped domestic companies expand their financing channels.On the other hand,it also provides a new project for investors and optimizes resources allocation.However,the financial statement fraud comes with the development of the capital market,which caused a large amount of loss for investors and damaged the order of the market.As a result,it is significant to find that how to prevent financial statement fraud.Within those factors that influence financial statement fraud,one of the most important factors is corporate governance.In this study,we will explore how financial statement fraud conducts from the prospect of corporate governance.Firstly,we will introduce the research context and outlines the research questions,aims,and objectives.Secondly,we will present an overview of previous research on the relationship between financial statement fraud and corporate governance.Moreover,we will introduce the based theories of this research.Thirdly,we will further explore the relationship between the relationship between financial statement fraud and corporate governance based on the case of JINYA technology company.We found that there exist strong links between corporate governance and financial statement fraud.Both external governance and internal governance could impact on the financial statement fraud.As a result,it is important to improve the corporate governance structure and prevent financial statement fraud.Finally,this study proposed some suggestions for Chinse corporate governance which could help prevent financial statement fraud and further develop the Chinese capital market. |