Analysis of Management Fraud in Listed Companies Based on Fraud Triangle Theory

Jing YAO

Abstract


In the financial cases of listed companies, management fraud has occurred frequently, which has aroused widespread concern in society. Domestic and foreign scholars have begun to study the motives and effects of management fraud extensively. This paper summarizes the literature at home and abroad with a lot of reading and discusses the theory of fraud triangle. We also analyze the motivations of the listed companies in agriculture based on the three aspects including opportunity, pressure and self - rationalization. Finally, it discusses the audit countermeasures of management fraud from internal audit.

Keywords


Management fraud, Fraud triangle theory, Internal audit


DOI
10.12783/dtssehs/aetms2017/15857

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