There is no doubt that these research results provide certain rationale and research technique for researching accounting fraud in listed companies in our country.

这些研究成果无疑为我国研究上市公司会计舞弊问题提供了一定的理论基础和研究方法。

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Meanwhile, a financial fraud identification system is designed and implemented using OOD technique.

同时，采用面向对象技术设计并实现了财务欺诈识别系统。

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The technique could be used to prevent fraud as well as provide a new meaning to the term 'paper trail'.

BBC: US engineers develop smart RFID-enabled paper