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Research on Corporate Financial Fraud Governance Based on the Fraud Triangle Theory: A Case Study of Blue Mountain Technology Company

Xiaokai Liu
Frontiers in Humanities and Social Sciences, (2025), Vol.5, No.5, pp.121-128
Published: May 20, 2025
DOI: 10.54691/kbjr0c69
PDF: Download Full Text PDF
Abstract

This paper takes the financial fraud case of Blue Mountain Technology as the research object, analyzes and compares relevant financial data, reveals the motives and methods of its financial fraud, and proposes targeted preventive measures under the combination of internal governance and external supervision of the company, aiming to strengthen audit supervision and improve investors' discernment ability. This study is of great significance for strengthening corporate financial supervision and safeguarding investor rights.

Keywords: Financial Fraud; Blue Mountain Technology; Enlightenment Introduction.
APA Citation: Xiaokai Liu (2025). Research on Corporate Financial Fraud Governance Based on the Fraud Triangle Theory: A Case Study of Blue Mountain Technology Company. Frontiers in Humanities and Social Sciences, 5(5), 121-128. https://doi.org/10.54691/kbjr0c69

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  3. Wang Shiqiang, Shi Lei Analysis of the Relationship between Corporate Governance Structure and Financial Reporting Fraud in Listed Companies [J]. Enterprise Research, 2008(10): 65-67.
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