Analysis of financial fraud cases based on Fraud Triangle Theory: A Case Study of Blue Mountain Technology

Yuxian Zuo; He Liu; Liankun Chen

doi:10.54097/fbem.v9i2.8993

Authors

Yuxian Zuo
He Liu
Liankun Chen

DOI:

https://doi.org/10.54097/fbem.v9i2.8993

Keywords:

Blue Mountain Technology, Fraud triangle theory, Financial fraud.

Abstract

In recent years, the frequent occurrence of financial fraud in listed companies has caused a huge impact on enterprises and investors.In this paper, Beijing Blue Mountain Technology Co., LTD. (hereinafter referred to as "Blue Mountain Technology") as an example, through the fraud triangle theory, from the pressure, opportunity, excuse three aspects of in-depth analysis of the financial fraud of Blue Mountain Technology motivation, and put forward targeted preventive measures.

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