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Frontiers in Business Economics and Management
Article . 2023 . Peer-reviewed
License: CC BY
Data sources: Crossref
Claim

Analysis of financial fraud cases based on Fraud Triangle Theory

A Case Study of Blue Mountain Technology
descriptionPublicationkeyboard_double_arrow_right Article 05 Jun 2023Publisher:Darcy & Roy Press Co. Ltd.Journal:Frontiers in Business, Economics and Management, volume 9, pages 34-39 (issn: 2766-824X, Copyright policy )
Authors: Yuxian Zuo; He Liu; Liankun Chen;

doi: 10.54097/fbem.v9i2.8993

Analysis of financial fraud cases based on Fraud Triangle Theory

Abstract

In recent years, the frequent occurrence of financial fraud in listed companies has caused a huge impact on enterprises and investors.In this paper, Beijing Blue Mountain Technology Co., LTD. (hereinafter referred to as "Blue Mountain Technology") as an example, through the fraud triangle theory, from the pressure, opportunity, excuse three aspects of in-depth analysis of the financial fraud of Blue Mountain Technology motivation, and put forward targeted preventive measures.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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