2006-08-012024-05-17https://scholars.lib.ntu.edu.tw/handle/123456789/692153摘要：長久以來國內外企業舞弊時有所聞，對資本市場造成相當大之衝擊。近年美國的安隆案，及國內的博達案等，影響層面更是前所未有，如何重建投資大眾之信心及如何有效防範、遏阻及偵查舞弊，儼然成為各國證券主管機關面臨的重大挑戰。在美國，不乏有關企業舞弊之專題研究報告與實證研究，這些研究結果之建議對相關審計準則訂定、會計師專業管制及公司治理要求等均有莫大之貢獻。反觀國內企業舞弊頻傳，但綜合性整理及相關研究卻付諸闕如，本研究之目的有二：(1) 建置舞弊案例資料庫- 蒐集80-94年舞弊案件，將其做適當之分類，並仔細探究這些舞弊案例之成因、舞弊的手法、舞弊對財務報表之影響、會計師之責任及後續幾年的轉變等。(2) 根據前述資料庫，實證探討公司治理、會計師任期等公司特質與財務報導舞弊之關聯性。 國內審計準則委員會刻正草擬會計師舞弊查核規範（第四十三號審計準則公報），本研究成果預期可提供主管機關訂定舞弊防範政策之參酌，以及作為會計師遵行舞弊查核規範之參考。本研究希望啟動對本土性舞弊相關問題之探討，整體研究結果應兼具學術價值及政策意涵。 <br> Abstract: The prevalence of fraud has been a serious problem faced by capital markets all over the world in recent years. Regulators in the respective country responded by installing various policies or enacting the law to prevent, deter or detect the fraud in order to restore the public confidence. In the U.S., there has been many special projects or empirical studies designated to investigate the types, motivations and the impact of the business scandals. The results from these studies make substantial contribution to the subsequent auditing standards setting, regulation on accounting profession and corporate governance. Although capital market in Taiwan also has suffered greatly from the fraud for many years, there have been no studies that thoroughly examine the characteristics and related factors that affect the fraudulent financial reporting here. The purposes of this study therefore are to fill the gap in this area by (1) constructing the database for fraud cases occurred between 1991-2005, and (2) examining if firm characteristics such as corporate governance and auditor tenure are related to the likelihood of fraudulent financial reporting. Since the new auditing standard regarding the auditor responsibilities to consider fraud on an audit of financial statement will be announced in 2006, the results from this study are quite meaningful to the compliance of the standard afterwards. The empirical results from this study can also help standards setters and regulators make their respective decisions accordingly.財務報導舞弊公司治理企業舞弊fraudulent financial reportingcorporate governancebusiness fraud