在对财务舞弊的研究中，诸多文献表示了对“舞弊三角形”理论的支持。文献认为舞弊多与三个因素相关：有进行财务舞弊的压力、由于各种原因造成的可以实施财务舞弊的机会以及认为财务舞弊是合理化的借口。在对财务舞弊进行研究时，选择的财务舞弊公司多来源于具有公信力的信息披露网站，而在国内主要是国泰安数据库。对财务舞弊预警的相关文献总结出了有关财务舞弊的预警信号。这些信号可以分为定性的信号和定量的信号，定性指标主要包括管理层、经营层和行业特性方面的信号，定量指标主要包括衡量营运能力和盈利能力的某些财务指标。
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