Abstract
To study the relevant factors affecting corporate financial fraud and the interaction between factors, this paper extracts 19 factors affecting corporate financial fraud from 5 aspects. Then it divides the hierarchy using the interpretative structural modeling (ISM) respectively to clarify the logical relationships and calculate the values of dependency and driving force jointly with the Fuzzy MICMAC (MICMAC) to categorize the indicators affecting financial fraud. We found that: 6 indicators, such as profit and tax mismatch, are the key factors influencing corporate financial fraud and will directly lead to fraud; 6 indicators, such as income and long-term asset variation, have a high degree of correlation with other indicators and a wide range of influence on fraud; 7 indicators such as excessive managerial power, have a low probability of being influenced by other factors but have a higher probability of influencing other factors. Combining the research results with the actual situation, we finally provide suggestions for solving corporate financial fraud from 3 perspectives.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
