淡江大學機構典藏:Item 987654321/92090
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62797/95867 (66%)
造訪人次 : 3734168      線上人數 : 394
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧:
  • 您可在西文檢索詞彙前後加上"雙引號",以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋,建議至進階搜尋限定作者欄位,可獲得較完整資料
  • 進階搜尋
    請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/92090


    題名: An Investigation of Auditor's Responsibility for Fraud Detection in Taiwan
    作者: Hsu, Chih-shun;Kung, Fan-hua;Kieran James
    貢獻者: 淡江大學會計學系
    關鍵詞: Audit expectation gap;Auditors'responsibilities;Fraud detection;Taiwan
    日期: 2013-06
    上傳時間: 2013-08-19 10:39:20 (UTC+8)
    出版者: Las Vegas: Macrothink Institute
    摘要: 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.
    關聯: Asian Journal of Finance & Accounting,5(1),p.30-47
    DOI: 10.5296/ajfa.v5i1.2020
    顯示於類別:[會計學系暨研究所] 期刊論文

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    An Investigation of Auditor's Responsibility for Fraud Detection in Taiwan.pdf304KbAdobe PDF1檢視/開啟
    index.html0KbHTML275檢視/開啟
    index.html0KbHTML122檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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