An Investigation of Auditor's Responsibility for Fraud Detection in Taiwan
學年 101
學期 2
出版(發表)日期 2013-06-01
作品名稱 An Investigation of Auditor's Responsibility for Fraud Detection in Taiwan
著者 Hsu, Chih-shun; Kung, Fan-hua; Kieran James
單位 淡江大學會計學系
出版者 Las Vegas: Macrothink Institute
著錄名稱、卷期、頁數 Asian Journal of Finance & Accounting,5(1),p.30-47
摘要 Purpose – 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. Design/methodology/approach – A total 964 respondents were surveyed regarding their perceptions on fraud, using quantitative analysis approach. Findings – 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. Originality/value – 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 Audit expectation gap;Auditors'responsibilities;Fraud detection;Taiwan
語言 en
ISSN 1946-052X
期刊性質 國外
通訊作者 徐志順
國別 USA
出版型式 ,電子版

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