Research on Financial Fraud Identification of Agricultural and Mining Listed Companies

Based on Factor Analysis

DOI

10.2991/aebmr.k.220405.310How to use a DOI?

Keywords

Fraud theory; Accounting fraud; Factor analysis model; Fraud risk index

Abstract

This paper analyzes the accounting fraud of listed agricultural and mining companies by constructing the fraud risk index, selecting 23 indicators according to the fraud theory and means, takes the agricultural and mining listed companies punished by the CSRC in recent five years as the sample, and constructs the accounting fraud identification model of listed companies by using the factor analysis method and the accounting fraud risk index. It is found that the construction of a comprehensive accounting fraud risk index to describe the accounting fraud risk of listed companies has high accuracy, and it is also conducive to the identification and early warning of potential accounting fraud of listed companies.

Copyright

© 2022 The Authors. Published by Atlantis Press International B.V.

Open Access

This is an open access article distributed under the CC BY-NC 4.0 license.

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TY  - CONF
AU  - Zeshuang Liu
AU  - Xue Deng
PY  - 2022
DA  - 2022/04/29
TI  - Research on Financial Fraud Identification of Agricultural and Mining Listed Companies
BT  - Proceedings of the 2022 7th International Conference on Social Sciences and Economic Development (ICSSED 2022)
PB  - Atlantis Press
SP  - 1850
EP  - 1857
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.220405.310
DO  - 10.2991/aebmr.k.220405.310
ID  - Liu2022
ER  -