企業舞弊風險因素與財務報表舞弊

Corporate fraud risk factors and financial statement fraud

莊舜雅(Shun-Ya Jhuang)

指導教授 ： 薛敏正

國立臺北大學/商學院/會計學系/碩士(2013年)

摘要

企業舞弊一直以來是個不可輕忽的議題，旦爆發之後所帶影響並僅為業本身而已，其對投資大眾、股東債權人甚至整體經濟的影響非常深遠。國內企大部分屬於家族企業以及集團控制持股，當東現金流量權偏離程度越時可能導致大股東可能犧牲小的利益增加個人，使得企業發生財務報表舞弊性加。
國內針對舞弊之相關研究多僅探討某一因 素與間的連性，少有全面重素的考量，因此本研究利用舞弊三子架構以 2002 年至 2012 年國內上市櫃公司 作為研究對象，將公司區分舞弊群組與非並利 用羅吉斯迴歸分析方法，探 討其與企業財務報表舞弊間的關連性。
本研究實證結果顯示當企業負債比率越高，連續發生虧損時財務報表舞 弊的可能性也越高；當公司為四大會計師事務所查核時，其發生財報表舞越低。

關鍵字

財務報表舞弊

並列摘要

Corporate fraud has been a topic can’t be ignored, once after the outbreak of the impact is not just for the enterprise itself only, which the shareholders, creditors and even the overall economy. In Taiwan, most of the companies are family business or control by a specific group. When the major shareholders present greater degree of deviation from the cash flow rights, it may hurt the interests of minority shareholders', which increases the likelihood of financial statement fraud.
According to Cressey’s theory, pressure, opportunity and rationalization are three key factors that driven business fraud. In this study, a number of variables are used to proxy these three factors. Two groups of sample are collected from 2002 to 2012, fraud firms and matched sample of no-fraud firms, to test our conjecture.
We identify two pressure proxies and one rationalization proxy that are significantly related to financial statement fraud. We also find that firms with high debt and loss over the past two years are positively related to the likelihood of fraud. The Big 4 audit firms are less likely to the occurrence of fraud.

並列關鍵字

Fraud,Fraud risk factors

參考文獻

林嬋娟與張哲嘉，2009，董監事異常變動、家族企業與企業舞弊之關聯性，會計評論，第48期。1-33。

陳雅琪，2007，董事會結構、家族控制持股、集團企業與財務報表舞弊之關聯性研究，國立成功大學會計學研究所未出版碩士論文。

Albrecht, W. 2002. Fraud Examination. Mason, OH: Thomson-South Western.Beasley ,M. S. 1996. An empirical analysis of the relation between the board of director composition and financial statement fraud. The Accounting Review 71(4): 443-465.

Beasley, M., J. Carcello, D. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanism. Accounting Horizons 14(4): 441-454.

Bell, T.B., S. Szykowny, and J.J. Willingham. 1991. Assessing the likelihood of fraudulent financial reporting: A cadcadedlogit approach. Working paper, KPMG LLP.