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
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 en
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
國別 TWN
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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