The Influence of Internal Governance Control Environment on the Accounting Fraud

Accounting fraud has gone beyond the scope of accounting and has evolved into a social issue of concern, which not only against the interests of all sectors of society people, but also undermined the market order and competition order. So it has important practical significance to meticulously study on accounting fraud. In this paper, we tested the influence of internal governance control environment on the accounting fraud using the listed companies´ data which punished by the SFC between the year 2005 and 2007 by SPSS16 and logistic regression analysis. Moreover, we researched the major impact factors on the accounting fraud in according to the different internal corporate governance structure of samples and control samples.