Accounting Fraud and Prevention In Listed Companies In China

Abstract

Accounting fraud would seriously damage the interests of investors and would bring severely damage to the development of capital market. Therefore, preventions should be strengthened. This paper attempts to systematically summarize the former research, analyzes the definition of accounting fraud, and the causes of accounting fraud in listed companies in China. And try to come up with a specifically solution for accounting fraud. Expecting to regulate the financial activities of listed companies in China and prevent the occurrence of accounting fraud.