| Issue |
SHS Web Conf.
Volume 169, 2023
4th International Symposium on Frontiers of Economics and Management Science (FEMS 2023)
|
|
|---|---|---|
| Article Number | 01019 | |
| Number of page(s) | 7 | |
| DOI | https://doi.org/10.1051/shsconf/202316901019 | |
| Published online | 29 May 2023 | |
Study on the Identification of Corporate Financial Fraud Pathways -- Evidence from Systems Engineering Theory
Department of accountancy, Harbin University of Commerce, Harbin China
* Corresponding author: Lingxin Guo
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.
Key words: ISM / MICMAC / financial fraud / influencing factors / hierarchical structure
© The Authors, published by EDP Sciences, 2023
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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