HIGHLIGHTS
- who: Guo Lingxin and colleagues from the Department of accountancy, Harbin University of Commerce, Harbin China have published the paper: Study on the Identification of Corporate Financial Fraud Pathways -- Evidence from Systems Engineering Theory, in the Journal: (JOURNAL)
- what: In this paper, after the hierarchical classification of the indicators using the ISM method, the driving forces and dependencies of the variables are calculated by combining the reachability matrix M. According to this method, they are specifically classified into four different quadrant categories: autonomous quadrant (I), dependent quadrant (II), linkage quadrant (III) and independent quadrant (IV . . .

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