Study on the Identification of Corporate Financial Fraud Pathways -- Evidence from Systems Engineering Theory

Study on the Identification of Corporate Financial Fraud Pathways -- Evidence from Systems Engineering Theory

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 logic...

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Bibliographic Details
Main Authors: Guo Lingxin, Ma Yuxin, Peng Xinyu, Li Jinyi, Wang Ying
Format: Article
Language:English
Published: EDP Sciences 2023-01-01
Series:SHS Web of Conferences
Subjects:
ism
micmac
financial fraud
influencing factors
hierarchical structure
Online Access:https://www.shs-conferences.org/articles/shsconf/pdf/2023/18/shsconf_fems2023_01019.pdf

Internet

https://www.shs-conferences.org/articles/shsconf/pdf/2023/18/shsconf_fems2023_01019.pdf

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