English  |  正體中文  |  简体中文  |  Items with full text/Total items : 51962/87093 (60%)
Visitors : 8511072      Online Users : 80
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/92090


    Title: An Investigation of Auditor's Responsibility for Fraud Detection in Taiwan
    Authors: Hsu, Chih-shun;Kung, Fan-hua;Kieran James
    Contributors: 淡江大學會計學系
    Keywords: Audit Expectations Gap
    Date: 2013-06
    Issue Date: 2013-08-19 10:39:20 (UTC+8)
    Publisher: Las Vegas: Macrothink Institute
    Abstract: Purpose – Corporate fraud is an issue that has become increasingly prevalent in the western countries and Taiwan as well. As a result, external auditors in these countries continually face widespread mistrust and criticism. It is premised, that this is a manifestation of the audit expectation gap—the gap between the users’ expectations of auditors and their role in detecting corporate fraud, as perhaps evidenced in audited financial statements. This study investigates how auditors and users perceive the auditors’ responsibility for fraud detection in Taiwan.
    Design/methodology/approach – A total 964 respondents were surveyed regarding their perceptions on fraud, using quantitative analysis approach.
    Findings – The findings indicate that gap exist on auditors’ responsibility to detect corporate fraud. The auditors strongly disagreed that they were responsible for detecting the material fraud during an audit, compared with the non-auditor groups’ strongly views that they should be responsible. However, there was a general consensus by the surveyed groups that auditor should work to detect fraud that materially affects the true and fair view of financial statement, or for fraud detecting only when the audit was specifically designed for such detection.
    Originality/value – The findings have important implications for auditors and the users in Taiwan, especially the company’s directors and managers, the financial analysts, investors and banker. This paper fills a void in research in this area and makes an interesting contribution to our understanding of fraud in Taiwan.
    Relation: Asian Journal of Finance & Accounting 5(1), pp.30-47
    DOI: 10.5296/ajfa.v5i1.2020
    Appears in Collections:[會計學系暨研究所] 期刊論文

    Files in This Item:

    File Description SizeFormat
    index.html0KbHTML185View/Open

    All items in 機構典藏 are protected by copyright, with all rights reserved.


    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - Feedback