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| Autor: | Hsiu-Fang Hsieh, 謝秀芳 |
|---|---|
| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 The listed company's financial report is not real or fraudulent, because it is concealed, purposeful and intentional, so it is not easy to be found. Even in the Taiwan listed law and decrees has become mature, and have a professional accountant team audit by quarter, but the financial fraud cases occurrence every year. To make the information open and transparent be trusted by the public. The government must strengthen the power of supervision, how to improve corporate governance and internal control and internal audit, and strengthen fraud plot warning, in order to achieve the regeneration and suppression of listed company fraud plot, safeguard the shareholders, is the purpose of the research. This study takes S company's as a sample to analyze whether the financial structure before and after the crisis is significantly different. In order to see if investors or auditors can observe the financial indicators when the crisis happens, At the same time in the study of corporate governance and internal audit after the crisis and the improvement of the antifraud. The results of the study showed that the fraud practices and the purpose is different. However, before the outbreak of the fraud cases, the financial and non-financial information disclosed by the public information Observatory are exposed. Accounting and internal auditor according to law and decrees to routine check, but should accept the knowledge and training of forensic accounting, in order to find the problem and put forward the enterprise risk warning and prevent it from the company’s and government’s database. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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