Research on the Identification and Prevention Mechanism of Accounting Fraud in Listed Companies

Abstract

This study aims to deeply analyze the phenomenon of accounting fraud in listed companies, and build a set of effective identification and prevention mechanism through the comprehensive discussion of their causes, means and influences. This paper analyzes the common form and concealment characteristics of accounting fraud, and reveals the serious damage of fraud to the companies financial situation, investors interests and market order. Furthermore, from the dimensions of internal control, external supervision, legal punishment and so on, targeted preventive measures and suggestions are put forward, in order to provide strong theoretical support and practical guidance for listed companies, regulatory agencies and investors, and jointly maintain the healthy and stable development of the capital market.