This is the main reason for the closure of accounts is done by Google Adsense; never try to do the things below, and it has been confirmed. Here's the official explanation from Google support.
Clicking the ads on your own site
- Publishers must not click on the ads on their site, and must not artificially inflate the impressions or clicks the ads receive, either through automated or manual means. For YouTube publishers, when viewing your videos, you must skip the ad so that advertiser costs are not artificially inflated unintentionally.
- If you'd like more information about one of the advertisers appearing on your site, please type the URL of the ad directly into your browser's address bar.
- If you want to click the ads to check the landing pages or view more details about the ads, use the Google Publisher Toolbar. The Toolbar will allow you to check the destination of ads on your page without the risk of invalid clicks.
Generating or receiving automated or bot traffic
- Artificial impressions and clicks that are generated through automated means such as a bot or deceptive software, are prohibited. Automated traffic can be generated by a publisher, or can be received throughpurchased traffic. It’s important to review traffic sources before you decide to work with a traffic source. Also, be aware of programs that check links within your site, as they may click on ad links as well.
Using an incentivized traffic source
- Publishers should not use third-party services that generate clicks or impressions such as paid-to-click, paid-to-surf, autosurf and click-exchange programs.
Manipulating how ads are serverd
- Manipulating the targeting of the ads to get higher revenue ads is prohibited. This includes using keywords within your site that are not related to the content of your site to get irrelevant ads.
- Ads should not be placed within IFRAMEs. Besides being prohibited, improper implementations can causereporting discrepancies, and you will not be able to know where the ads are actually showing.
Encouraging users to support your site through ad interaction
- Publishers may not ask others to refresh or click their ads. This includes asking for users to support your site, offering rewards to users for viewing ads or performing searches and promising to raise money for third parties for such behavior.
Ad placement deceptive for users or accidental clicks
- Publishers are not permitted to encourage users to click on Google ads in any way. This includes implementing the ads in a way that they might be mistaken for other website content, such as menu, navigation, or download links, modifying the ad size to be nonstandard and invisible or hard to see for the user, or being placed too close to elements on the page that require heavy mouse interaction. Please review the guidelines for implementations considered deceptive.
Ads embedded in appication
- Publishers are not permitted to embed ads in software applications. This includes toolbars, desktop applications, browser extensions, etc. At times this can also include applications hosted through third party sites when the implementation is leading to invalid clicks from users who do not intend to click on the ads, but do so accidentally. Publishers who choose to serve in mobile applications should do so only with the AdMob SDK. There is also AdSense for video or AdSense for games SDK for those serving within videos or flash content.
From: google support