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

摘要： 基于GONE 舞弊理论,从贪婪、机会、需要、暴露4个维度来剖析了财务舞弊的影响因素。选取 1992—2015年被处罚的农业上市公司作为研究样本,构建农业上市公司舞弊识别模型并进行了分析。结果表明,董事长兼任总经理加大管理者舞弊的贪婪力度;若控股股东为国家,则可降低企业发生财务舞弊的机会;增发配股引发的财务需要越高,企业发生舞弊的风险越大;审计单位的非标准审计意见,增加企业财务舞弊暴露的可能性。

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