Abstract：Adopting data processing technology of the grounded theoryincluding procedures and techniques, this study integrates the selected IPO accounting fraud companies into codes, and the results show that the interior of the fraudulent companies, the intermediary and the regulatory environment are three core factors affecting the IPO accounting fraud in China. Each factor consists of many precise factors and the importance of each factor is different. Inflated income, insufficient disclosure, to obtain economic benefits, the imperfect corporation governance, improper audit procedures, lack of responsibility of sponsors, supine auditing by the issuance examination committee, light and lagging punishment are “the common factors” affecting IPO accounting fraud.
曾月明，许素. IPO会计舞弊影响因素研究[J]. 管理学报, 2019, 16(10): 1552-.
ZENG Yueming，XU Su. Research on Influencing Factors of IPO Accounting Fraud . Chinese Journal of Management, 2019, 16(10): 1552-.
