The Impact Of CFO Personal Characteristics On The Severity Of Accounting Fraud In Listed Companies

Throughout the long history of economic development,although the relevant system is becoming more and more rigorous,the accounting fraud of listed companies is still repeatedly prohibited,which not only damages the interests of owners,investors,creditors and stakeholders,but also impacts the healthy development of China's securities market.Therefore,accounting fraud is a hot topic in modern corporate governance and accounting research,and it is of great significance to explore its influencing factors.First of all,based on the description of the CFOS' personal characteristics,this paper defines the CFOS' personal characteristics in terms of gender,age,educational background,professional title,tenure and whether he is a member of the board of directors.At the same time,the concept of accounting fraud is defined,and the correlation between CFOS' personal characteristics and corporate accounting fraud is expounded from the perspective of non-theory.Secondly,in order to quantitatively study the correlation between CFOS'personal characteristics and corporate accounting fraud,different CFOS' personal characteristics were quantified.Referring to some existing research results,the company size(SCA),debt level(ALR),equity nature(CXZ),shareholding ratio of the largest shareholder(LAR)and profitability(ROE)are selected as control variables.Thirdly,on the basis of the theory of one-way analysis of variance,the model is used to test the significance of the severity degree of accounting fraud on the individual characteristic variables of different CFOS.At the same time,multiple regression method is used to carry out regression analysis on CFOS' personal characteristic variables and control variables and accounting fraud degree,so as to further prove the correlation between CFOS' personal characteristics and accounting fraud degree.Finally,based on the conclusion of multiple regression study,someSuggestions are put forward to reduce the probability of accounting fraud of listed companies in China.It provides a target for enterprise management to prevent risks,and provides Suggestions for government departments to formulate policies,so as to promote the listed companies in China to actively adapt to the environment and develop healthily.