Combining Risk Factor Theory and GONE Theory on the Case Study of Financial Malpractice in F Coffee

With the rapid development of China's economy, more and more companies have embarked on the road of listing, and the financial fraud of listed companies is also prohibited, for the development of China's economy, financial fraud to a certain extent violates the principle of fairness and impartiality of the market, but also seriously affects the morale of China's market, and is likely to become an obstacle to China's economic development. This paper provides an in-depth analysis of the motivation, impact and governance strategy of financial fraud in F Coffee. Based on GONE and risk factor theory, it analyzes the moral, motivation, opportunity and exposure factors of fraud and reveals the root causes of F's fraud. Governance strategies such as improving moral quality, suppressing fraud motives, and improving internal governance and discovery mechanisms are proposed. The purpose of this paper is to deepen the understanding of financial fraud and provide a reference for the prevention and governance of similar problems.