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This book continuously examines the characteristics of companies that have restated their financial statements in China over the past 15 years, analyses the mechanisms underlying the formation of financial statement restatements, and further applies empirical research methods to investigate the effectiveness of corporate governance and external auditing in preventing and detecting financial restatements. The findings provide an important theoretical basis and empirical evidence for regulating the restatement of financial statements of listed companies and improving the quality of financial statements.