"Spot the companies most likely to cook their books" from South China Morning Post

"Some industries were more prone to fiddling their numbers than others. As the first chart below shows, each year on average 8.5 per cent of companies in the agricultural sector restate their earnings. In contrast, construction companies appear to have clean hands.

There are also clear differences between different provinces. As the second chart shows, companies in poorer, less developed provinces are far more likely to restate their earnings than companies based in provinces with a relatively advanced legal and accounting infrastructure like Guangdong."