Research on the Motivation and Governance of Financial Fraud in Zuojiang Technology Based on Risk Factor Theory

With the rapid development of the market, more and more financial fraud events have been derived, which have brought bad effects to related industries, investors and society. As a typical shell case, the fraud case of Zuojiang Technology is a microcosm of the fraud case of listed companies. This paper takes this case as the main body, combines the risk factor theory, analyzes the causes of fraud from five perspectives, and puts forward relevant risk control suggestions for the existing problems of Zuojiang Technology, hoping to make some contributions to the healthy and orderly development of the capital market.