教師資料查詢 | 類別: 會議論文 | 教師: 徐志順 Hsu, Chih-shun (瀏覽個人網頁)

標題:An Investigation of Auditors’ Responsibility for Fraud Detection in Taiwan
學年97
學期2
發表日期2009/05/22
作品名稱An Investigation of Auditors’ Responsibility for Fraud Detection in Taiwan
作品名稱(其他語言)
著者Hsu, Chih-shun
作品所屬單位淡江大學會計學系
出版者臺北縣淡水鎮 : 淡江大學會計學系
會議名稱2009年第十三屆會計與管理學術研討會會計管制與企業風險
會議地點臺北縣淡水鎮, 臺灣
摘要Corporate fraud is an issue that has become increasingly prevalent in the western countries and Taiwan as well. As a result, external auditors in these countries continually face widespread mistrust and criticism. It is premised, that this is a manifestation of the audit expectation gap-the gap between the users' expectations of auditors and their role in detecting corporate fraud, as perhaps evidenced in audited financial statements.
This study investigates how auditors and users perceive the auditors' responsibility for fraud detection in Taiwan. A total 964 respondents were surveyed regarding their perceptions on fraud, using quantitative analysis approach. The findings indicate that gap exist on auditors' responsibility to detect corporate fraud. The auditors strongly disagreed that they were responsible for detecting the material fraud during an audit, compared with the non-auditor groups' strongly views that they should be responsible. However, there was a general consensus by the surveyed groups that auditor should work to detect fraud that materially affects the true and fair view of financial statement, or for fraud detecting only when the audit was specifically designed for such detection.
The findings have important implications for auditors and the users in Taiwan, especially the company's directors and managers, the financial analysts, investors and banker. This paper fills a void in research in this area and makes an interesting contribution to our understanding of fraud in Taiwan.
關鍵字auditing;auditors' responsibilities;fraud detection;Taiwan
語言英文
收錄於
會議性質國內;兩岸
校內研討會地點淡水校園
研討會時間20090522~20090522
通訊作者
國別中華民國
公開徵稿Y
出版型式紙本
出處2009年第十三屆會計與管理學術研討會論文集(下冊)頁435-458
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