舞弊,係指財務報導舞弊及挪用資產。企業發生舞弊之案例層出不窮,其中舞弊主角以管理階層佔大部分,不惜犧牲股東、員工、利害關係人的權利來達到私人的利益,為此,政府訂定許多相關法律規範並利用公司治理評鑑企業,近年更興起企業社會責任之觀念,使公司治理更能落實於社會之中。本研究主要以我國曾經發生舞弊及釋放出可能舞弊訊息之上市櫃公司為研究對象,探討公司治理與企業舞弊及企業社會責任之關聯。首先定義公司治理與舞弊之意涵,其次探討公司治理與企業舞弊之關係,最後再比較是否有發生舞弊之企業之公司治理與企業社會責任之影響,進一步的思考分析企業社會責任之遵循法律是否有真正的幫助到企業以及利害關係人。實證結果發現當企業發生舞弊時,公司治理及資訊透明度呈負向關係,但是否發布企業社會責任報告書卻與舞弊有正向關係。本研究認為當企業有舞弊之意圖時,其公司治理制度並不完善以及資訊揭露不透明,但會可能為掩飾舞弊行為,而自願性發出企業社會責任報告書,取得利害關係人、投資人之信任。
Fraud is referring to the financial reporting and assets of misappropriation. Corporate fraud’s cases are emerging in endlessly, fraud leads to the management accounts for most of them, at the expense of the rights of shareholders, employees, and stakeholders to achieve private interests. Therefore, the Government provides a number of relevant laws and use the corporate governance evaluation enterprise. In recent years the concept of corporate social responsibility, makes the corporate governance be able to fulfill to society. This study mainly in Taiwan for fraud and was released may corrupt the message listed the company as the object of study, explore corporate governance associated with corporate fraud and corporate social responsibility. First, is define the meaning of corporate governance and fraud. Second, is discuss the relationship between corporate governance and corporate fraud. Lastly, compare the impact of corporate social responsibility by fraud of the enterprises of corporate governance and further analysis of corporate social responsibility in accordance with the law if there is real help to the enterprise as well as stakeholders. This study suggests that when a corrupt intent, its corporate governance system is not perfect, as well as information disclosure is non-transparent, but probably needs to cover up and issued voluntary corporate social responsibility report with an obtain trust of stakeholders, investors.