Research on Corporate Financial Fraud Governance Based on the Fraud Triangle Theory: A Case Study of Blue Mountain Technology Company
DOI:
https://doi.org/10.54691/kbjr0c69Keywords:
Financial Fraud; Blue Mountain Technology; Enlightenment Introduction.Abstract
This paper takes the financial fraud case of Blue Mountain Technology as the research object, analyzes and compares relevant financial data, reveals the motives and methods of its financial fraud, and proposes targeted preventive measures under the combination of internal governance and external supervision of the company, aiming to strengthen audit supervision and improve investors' discernment ability. This study is of great significance for strengthening corporate financial supervision and safeguarding investor rights.
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[1] Meng Huiping The Authenticity of Financial Reports and the Regulatory Effectiveness of State owned Enterprises: Strictly Implementing the New Accounting Law. Guangdong Finance and Accounting, 2000(5): 20-21.
[2] Yingjie Jiao Game Analysis of Enterprise Accounting Information Fraud [J]. International Academic Forum on Finance and Management, 2024, 2(7): 43-45.
[3] Wang Shiqiang, Shi Lei Analysis of the Relationship between Corporate Governance Structure and Financial Reporting Fraud in Listed Companies [J]. Enterprise Research, 2008(10): 65-67.
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