Hilo: The Institute for Business and Finance Research
摘要:
This paper aims to review CPAs’ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professions’ changing stand toward CPAs’ responsibilities to detect and report fraud. In addition, Taiwan’s existing laws and profession promulgations on CPAs’ fraud-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act’s impact on Taiwan CPAs’ duties in fraud detection and Taiwan government’s responses to such duties by expectations gap will be examined.
關聯:
Global Journal of Business Research 5(3), pp.41-54
