CITIC Guoan Financial Fraud Case Analysis

Reflections on Business Ethics and Accounting Professional Ethics

Authors

  • Rui Deng
  • Liang Mao

DOI:

https://doi.org/10.54097/fbem.v2i3.218

Keywords:

Business ethics, Accounting professional ethics, Financial fraud

Abstract

With the diversified development of contemporary China ' s economy, the rapid growth of high-quality economy, but fraud occurs frequently, emerge in endlessly. This paper introduces the theoretical knowledge, reviews the case of CITIC Guoan, and expounds the background and fraud situation of the company. Then through the analysis of CITIC Guoan ' s financial fraud cases of A-share listed companies for seven consecutive years, this paper comprehensively summarizes the means of fraud from six aspects, triggering the thinking of business ethics and accounting professional ethics. Finally, from the staff, management and external supervision and management of listed companies to prevent financial fraud recommendations.

Downloads

Download data is not yet available.

References

China Securities Regulatory Commission Administrative Penalty Decision ( CITIC Guoan Information Industry Co., Ltd., Sun Yalei, etc. ) No.36.

Shi Ruo, Gao Xiaolin. Wanfu Biotechnology financial fraud case analysis-based on the perspective of business ethics and professional ethics [J].China management informatization, November 23, 2020, 21.

Yang Huidan. Research on Financial Fraud in Listed Companies - From the Perspective of Business Ethics and Accounting Professional Ethics [J]. Investment and Cooperation, 2021 (03).

Downloads

Published

30 December 2021

How to Cite

Deng, R., & Mao, L. (2021). CITIC Guoan Financial Fraud Case Analysis: Reflections on Business Ethics and Accounting Professional Ethics. Frontiers in Business, Economics and Management, 2(3), 136–139. https://doi.org/10.54097/fbem.v2i3.218

Issue

Section

Articles