Abstract
With the rapid development of China's economy and the increasingly perfect capital market system, listed companies have emerged like mushrooms after rain. However, behind the light and in the dark, cases of financial fraud by listed companies are not uncommon, without exception in all levels of the market, which has brought a series of negative impacts to all parties. In essence, financial fraud is a purposeful earnings management behavior that violates legal principles. The lack of professional ethics among accounting personnel, inadequate internal supervision of enterprises, and imperfect industry legal construction are all root causes. This article analyzes the responsibility issues of violating business ethics and professional ethics in financial fraud, and draws inspiration from it that listed companies should first ensure the essence of their own business ethics and professional ethics.
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