Not exactly. The financial fraud of Luckin Coffee Company can be taken as the research object in the undergraduate thesis, but it should be noted that when taking the financial fraud of Luckin Coffee Company as the research object, the facts should be respected and not distorted, otherwise it may involve infringement. The financial fraud case of Luckin Coffee Company is one of the typical cases of financial fraud in recent years, which has aroused widespread concern and discussion. Financial fraud refers to the behavior of enterprises to deceive investors and obtain improper benefits by fabricating, concealing or distorting financial information.