*Thinking on the Delisting of ST Collin due to Financial Fraud
Based on the Perspective of Business Ethics and Professional Ethics
DOI:
https://doi.org/10.54097/z8vch544Keywords:
Collin Environmental Protection, Financial fraud, Business ethics, Professional managers, Professional ethicsAbstract
The Securities and Futures Commission (SFC) announced 2022 financial fraud cases are common, but because of the professional managers of false manipulation is rare, so this paper selected Collin environmental protection equipment Co., Ltd. based on business ethics and professional ethics perspective on its delisting due to financial fraud analysis, respectively, on the company's accounting staff and professional managers to reflect on the perspective, and to address the problem of the corresponding solutions and recommendations, hoping for the current corporate moral governance imbalance in the reality of the problem of reflection, the company's accounting staff and professional managers. We also propose corresponding measures and suggestions to solve the problem, hoping to provide reflection and reference for the reality of the imbalance of corporate moral governance, and expecting practitioners to improve the quality of professional ethics and to be alert to the ethical edges.
Downloads
References
YEH C, et al. The role of business ethics in merger and acquisition success: an empirical study [J]. Journal of Business Ethics, 2006, 69(1):95-109.
Wen Fengbo, Gao Lei. Corporate social responsibility and business ethics [J]. Value Engineering, 2011, 30(10):102-103.
Li Peiting. An analysis of the endogenous situation of Confucian business spirit: historical traceability, existential qualities and its practical endogenous [J]. Business Economy and Management, 2018(10):47-56.
Ma Xujun, Bai Can, Wang Lijun. Research on Business Ethics Indicator System under the Perspective of Chinese and Western Cultures [J]. Economic Issues, 2022(3):90-94.
Shao Anhua. "Problematic vaccine" incident and the construction of corporate ethics [J]. Shandong Trade Union Forum, 2018, 24(06):93-97.
Lin Junyue. Social credit system: a ladder to climb out of the "moral trap" [J]. Credit, 2022, 40(4):1-10.
WANG Yarong, YU Zhuoyi. Research on the impact of corporate employees' work ethics on work engagement [J]. Operation and Management, 2018(06):54-57.
Ye Chenyi. Research on Modern Business Ethics in the Perspective of Accounting Credit Culture--Connotation, Mechanism and Path [J]. Friends of Accounting, 2023, (07):2-10.
Chen Zhihong. A case study of "Haitian Taste Industry" double standard door incident based on the perspective of business ethics [J]. Economist, 2023, (04):58-59.
JIN Ruiqi, LIU Jing. Research on Business Ethics of Xintai Electric Company [J]. Modern Business, 2023, (01):189-192.
LIN Hongzhen,WAN Yongchen. Exploration of Business Ethics and Legal Issues on Overbearing Contract of Company Q--Taking Plan L as an Example [J]. Journal of Wuhan Metallurgical Management Cadre College, 2022, (03):29-32.
HAN Panpan, YANG Sirui. An investigation of business ethics and moral risk governance based on fraud triangle theory--Taking Ruixing Coffee as an example [J]. Western Finance and Accounting, 2022, (06):43-46.
Downloads
Published
Issue
Section
License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.







