关键词: 财务舞弊, 财务报告, 农业上市公司, GONE舞弊理论, 实证研究

Abstract: Based on the theory of GONE fraud, from greed, opportunities, needs and exposed four dimensions, the influence factors of financial fraud was analyzed, the 1992—2015 penalized agricultural listed companies were selected as research samples, and fraud identification model was build. It was found from the analysis that the dual role as the chairman and general manager intensified the efforts on fraud greed. Controlling shareholders in the nation's, the chance of financial fraud in companies was reduced. The higher financial needs were, the greater the risk of the enterprise fraud was in the rights issues. The performance of nonstandard audit opinion increased the probability of enterprise financial fraud exposure.

Key words: Financial fraud, Financial statement, Agricultural listed companies, GONE theory, Empirical study