Chen, Ken Y.Ken Y.ChenChen, Ken Y.Ken Y.ChenElser, R.R.ElserElser, R.R.Elser2011-12-302018-06-292011-12-302018-06-292008http://ntur.lib.ntu.edu.tw//handle/246246/238386en-USFraud Risk Factor and the Likelihood of Fraudulent Financial Reporting: Evidence from Statement on Auditing Standards No. 43 in Taiwan