id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
fbem-21466	Xie, Siyi	Zhenlong Specialty Financial Fraud Analysis and Thinking: Based on the perspective of business ethics and accounting professional ethics	2024	5	.pdf	application/pdf	3910	132	34	Corresponding author Abstract: In recent years, many companies through IPO, want to obtain huge economic benefits in a short period of time, but many do not meet the standards of listed companies trying to achieve the purpose of listing through some financial fraud, at the same time, certified public accountants also failed to effectively control of IPO audit business, often IPO audit failure, in the long run, will make investors doubt the capital market and professional certified public accountants. This paper takes the financial fraud incident of Zhenlong specialty products published in 2016 as an example, analyzes the reasons for financial fraud, then reflects on financial fraud from the perspective of business ethics and professional ethics of accountants, and analyzes the existing deficiencies from the perspectives of internal accountants and auditors, and finally puts forward corresponding suggestions.	cache/fbem-21466.pdf	txt/fbem-21466.txt