Influence of economic crisis on enterprise financial fraud

Based on a sample of 137 financial fraud listed companies and matched control no-fraud firms,this paper empirically tests the relationship between investors legal protection and the likelihood of firm financial fraud.

Corrupt governance:The Analysis based on the characteristics of financial fraud of listed companies

Hypothesis of Four Factors for Fraudulent Financial Reporting and Its Empirical Test;

An Study on Fraudulent Financial Reporting of Listed Companies;

The paper finds that financial pressure faces by the listed companies is the direct incentives contributing to the fraudulent financial reports,while the ineffective corporate governance,poor CPA audit quality and insufficient punishment provide opportunity for fraudulent financial reporting.

The author indicated that it is just the first step to establish it,only should we improve the efficiency of it,we can govern the financial report defraud.

The problem of financial report defraud in listed companies can t be explained completely by internal controlling of man- agers,the several big shareholders have controlled the companies,thus they can get private interests,financial report defraud is only a means that can conceal their behaviors.