Financial statements fraud of listed companies in China

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dc.contributor Aalto-yliopisto fi
dc.contributor Aalto University en Chen, Xi 2015-11-04T13:21:14Z 2015-11-04T13:21:14Z 2015
dc.description.abstract Financial statements should provide information about company's financial performance during a period. It is useful to existing and potential investors, lenders and other creditors in making decisions to provide resources to the company. Financial statements fraud leads to serious accounting information distortions and it greatly damages the investors' interest. This paper studies financial statements fraudulent behaviors in the Chinese context. The purpose of this study is to find out whether fraudulent financial reporting prevalent in China. The study also explores factors affecting financial sttaments fraud, methods to detect financial statements fraud and how to prevent financial statement fraud. The empirical part of the study is conducted by doing a qualitative research. The qualitative research was executed as interviewees. The data are collected by conducting interviews with 6 accounting professionals chosen both in academic and practical field in China. The research results show that financial statements fraud is prevalent in China due to the weak legal enforcement, weak investor pretection, lack of professional ethics of fraudulent companies and accounting firms in China en
dc.format.extent 48
dc.language.iso en en
dc.title Financial statements fraud of listed companies in China en
dc.type G2 Pro gradu, diplomityö fi Kauppakorkeakoulu fi School of Business en
dc.contributor.department Laskentatoimen laitos fi
dc.contributor.department Department of Accounting en
dc.subject.keyword fraud
dc.subject.keyword financial statement
dc.subject.keyword listed corporation
dc.subject.keyword Chinese market
dc.identifier.urn URN:NBN:fi:aalto-201511054959
dc.type.dcmitype text en
dc.programme.major Accounting en
dc.programme.major Laskentatoimi fi
dc.type.ontasot Master's thesis en
dc.type.ontasot Pro gradu tutkielma fi
dc.subject.helecon laskentatoimi
dc.subject.helecon accounting
dc.subject.helecon tilinpäätös
dc.subject.helecon balances of books
dc.subject.helecon talousrikokset
dc.subject.helecon economic crime
dc.subject.helecon Kiina
dc.subject.helecon China
dc.subject.helecon pörssiyhtiöt
dc.subject.helecon exchange-listed companies
dc.ethesisid 14062 2015-06-16
dc.location P1 I

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