臺灣博碩士論文加值系統

諸多會計醜聞舞弊事件接續爆發，使得社會投資大眾對市場膽怯因而衝擊整體經濟市場資源失衡等影響。有鑑於舞弊事件爆發後所產生之經濟浩劫，終於喚醒正視鑑識會計專業對舞弊行為偵調之重要性覺醒。此重要性在於舞弊稽核得以其鑑識會計專業切入舞弊之偵調，將能善盡其責，公平正義保護市場，且協助投資社會大眾遠離資訊不對等的失衡關係，進一步維持穩定市場應有的秩序。據此，本研究以國際間聞名之重大舞弊事件為標的，以2002年至2011年，計10年為研究期間，來分析探討從鑑識會計探究舞弊行為的偵調，續深入剖析日本奧林巴斯公司舞弊事件討論，並提出相關建議。
研究結果發現:
本研究發現從鑑識會計專業切入發現舞弊行為事件具下列五種特性：1.舞弊事件以不實陳述類型為居多，其次為貪腐類型；在不實陳述類型中又偏重在財務性型態；2.爆發舞弊事件的操縱手法運作，則多以虛假收入、利害衝突、支出不實、內部外部文件等；3.舞弊事件之不實表達年數幾乎超逾於一年以上且多集中於1~3年期間，最長為10年進行舞弊行為；4.舞弊事件發生在能源業、電信業、金融業、電子業產業之比重顯重；5.管理階層與員工之舞弊行為人實有存在涉及舞弊行為的現象，居多為管理階層操控，員工被迫執行，且舞弊行為人多以2人以上為之。而本研究中有超逾半數事件結果如是。

Many accounting scandals fraud follow the outbreak of social public investor timid to impact the overall economic and market resources imbalance. Therefore, the frauds after the outbreak of economic catastrophe, finally wake up to face up to the importance of the forensic accounting professional investigators are engaged in corrupt conduct awakening. This is important because the fraud auditor to be a forensic accounting professional cut fraud investigators are, and will be able to fulfill its responsibility, fairness and justice to protect the market, and to assist the investment community away from the imbalance in the relationship of information not to further maintain a stable market order. Accordingly, the subject of international well-known material accounting scandals fraud, to analyze explore from the forensic accounting fraud investigation during from 2002 to 2011, the Japanese Olympus Corp. accounting scandal fraud, identify how the degree of the informatics.

The findings of this study are as follows:
This study find five characteristics of fraud investigation, as: 1.) The type of fraud is focus on Fraudulent statements, followed by the Corruption type; emphasis in financial pattern; 2.) The operation of the manipulations of the outbreak of fraud, the more false Fictitious Revenues, Conflicts of Interest, Fraudulent Disbursements, Internal/External Documents; 3.) For the fraud period almost more than one year and the range about 1 to 3 years, and the longest is ten years; 4.) The occurred in energy industry, telecommunications, finance ,electronics; 5.) About the fraud perpetrators by Manager and Employee, the more false Manager whom more than two people to perform.

目錄...................................................................................................................Ⅰ
圖目錄...............................................................................................................Ⅲ
表目錄...............................................................................................................Ⅳ
第一章 緒論........................................................................................................1
第一節 研究背景及動機.....................................................................................1
第二節 研究目的................................................................................................5
第三節 研究架構與流程.....................................................................................6
第二章 文獻探討................................................................................................8
第一節 舞弊三角理論.........................................................................................8
第二節 舞弊風險管理.......................................................................................13
第三節 舞弊偵測及調查...................................................................................19
第四節 財務報表審計與鑑識會計....................................................................22
第五節 鑑識會計的運用...................................................................................27
第三章 研究方法..............................................................................................29
第一節 研究設計..............................................................................................29
第二節 操作型定義..........................................................................................30
第三節 研究期間與研究樣本...........................................................................31
第四節 資料來源..............................................................................................36
第四章 鑑識會計對舞弊行為之偵調................................................................37
第一節 舞弊類型與舞弊型態...........................................................................37
第二節 操縱手法..............................................................................................39
第三節 不實表達年數及發生產業分佈............................................................47
第四節 舞弊行為人之位階與人數....................................................................50
第五章 個案研究-日本 奧林巴斯公司Olympus Corp.舞弊案.............................51
第一節 奧林巴斯公司舞弊案之簡介................................................................51
第二節 鑑識會計在奧林巴斯公司舞弊案的偵調.............................................52
第六章 結論與建議..........................................................................................56
第一節 研究結論..............................................................................................56
第二節 研究建議..............................................................................................57
參考文獻..........................................................................................................58

圖目錄
【圖1-3-1】研究流程圖.....................................................................................7
【圖2-1-1】舞弊樹狀圖...................................................................................11
【圖2-1-2】舞弊三角理論圖...........................................................................12
【圖2-2-1】內部控制整合架構.......................................................................15
【圖2-4-1】財務報表審計...............................................................................22
【圖2-4-2】鑑識會計之架構...........................................................................23
【圖2-4-3】鑑識會計運用時機.......................................................................24
【圖2-4-4】鑑識會計之運用架構...................................................................26
【圖4-1-1】舞弊類型分佈圖..........................................................................38
【圖4-1-2】不實陳述舞弊型態分佈圖...........................................................38
【圖4-2-1】舞弊行為事件操縱手法分佈圖...................................................43
【圖4-3-1】不實表達年數分佈圖..................................................................48
【圖5-2-1】Olympus舞弊操縱手法一.............................................................54
【圖5-2-2】Olympus舞弊操縱手法二.............................................................54

表目錄
【表2-2-1】舞弊風險管理的方法與運用...........................................................18
【表2-3-1】調查與稽核之差異表......................................................................21
【表2-4-1】會計師查核與鑑識查核之異同表...................................................24
【表2-4-2】財務報表審計與鑑識會計異同表...................................................25
【表3-3-1】舞弊事件爆發年度分佈表..............................................................32
【表3-3-2】舞弊事件發生地域分佈表..............................................................32
【表3-3-3】舞弊事件樣本之基本資料..............................................................33
【表4-1-1】舞弊類型研究結果差異表..............................................................38
【表4-2-1】操縱手法彙總表..............................................................................44
【表4-3-1】不實表達年數之敘述統計表...........................................................47
【表4-3-2】舞弊事件發生產業分佈表..............................................................49
【表4-4-1】舞弊行為人之位階與人數敘述統計表...........................................50
【表4-4-2】舞弊行為人之位階研究結果差異表...............................................50

中文部份
1.馬秀如(民96)計畫主持，鑑識會計制度之理論與實務運作，臺灣證券交易所。
2.馬嘉應(民99)，從查核技巧看見鑑識會計，2010鑑識會計高峰論壇研討會。
3.馬嘉應(民95)審計學，第二版，臺北，五南圖書出版股份有限公司。
4.洪啟仁(民100)認識鑑識會計-舞弊之預防、偵測、調查與回應，初版，台北市：安侯企管出版；財經研究教育基金會。
5.蘇英婷(民96)，分析美國財務報表舞弊之特性與博達案之共通性研究，東吳大學會計學系碩士論文。
6.陳虹任(民95)，鑑識會計之探討，臺灣大學會計學研究所碩士論文。
7.王振東(民97)，鑑識會計導入我國法制之研究，國立政治大學法律科際整合研究所碩士論文。
8.趙琪，洪翊崧(民90)，「以代理理論與服務品質觀點探討基金投資行為」，臺大管理論叢，第十一卷第二期，P.175~196。
9.陳紫雲，陳伊伶(民101)，「公司治理缺失-剖析Olympus舞弊案件」，會計研究月刊，第316期，P.87~93。
10.陳伯松(民100)，「紅旗警訊」，會計研究月刊，第309期，P.14~17。
11.財團法人中華民國會計研究發展基金會(民99)，審計準則公報第四十八號「瞭解受查者及其環境以辨認並評估重大不實表達風險」，發布日為九十九年十一月十五日，自一○一年一月一日起實施。
12.自由時報，「中國企業蓋假銀行，應付財務查核」，民國100年9月1日，國際財經版。
英文部份
1. ACFE(2008),2008 Report to the Nations on Occupational Fraud and Abuse.
2. ACFE(2010),2010 Report to the Nations on Occupational Fraud and Abuse-Global Fraud Study.
3. Bonita K.P.,K (2011),” Conducting Effective Ponzi Scheme Investigations”, Journal of Forensic & Investigative Accounting, Volume 3: No. 3, July-December , LUS.
4. Christopher P.A (2011),” U.S. Foodservice: A Case Study in Fraud and Forensic Accounting”, Journal of Forensic & Investigative Accounting, Volume 3: No. 3, July-December, LUS.
5. Golden, T.W., S.L. Skalak, and M.M. Clayton (2006),”A Guide to Forensic Accounting Investigation”, John Wiley& Sons, Inc.
6. IAASB(2003),INTERNATIONAL STANDARD ON AUDITING 315, Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment.
7. Mariah .C.W (2011),” Where Did the Money Go? A Forensic Analysis of the Cash Position of General Motors Following the Bailout”, Journal of Forensic & Investigative Accounting, Volume 3: No. 3, July-December, LUS.
8. Mohammed Q. (2011),” Fraud Prevention and Detection in the United States: A Macro Perspective”, Journal of Forensic & Investigative Accounting, Volume 3: No. 3, July-December, LUS.
9. Wells, T. Joseph.(1992),Fraud Examination : Investigative and Audit Procedures.
10. Wells, T. Joseph., Kranacher Mary-Jo., and Riley R.A(2010),Forensic Accounting and Fraud Examination.
網路資料
1.http://en.wikipedia.org/wiki/Accounting_scandals
2.http://www.bus.lsu.edu/accounting/faculty/lcrumbley/jfia/articles.htm
3.http://www.citizenworks.org/corp/corp-scandal.php
4.http://www.coso.org/
5.http://www.forbes.com/2002/07/25/accountingtracker_print.html
6.http://www.ifac.org/
7.http://www.jerry-finance.com
8.http://www.kpmg.edu.tw
9.http://www.mbalib.com/
10.http://www.oecd.org/
11.http://www.olympus-global.com/zh/
12.http://www.roccpa.org.tw/
13.http://www.sec.gov/divisions/enforce/friactions.shtml
14.http://www.wikipedia.org/
電影資料
1.Alex ,G. (2005) Enron : the Smartest Guys in the Room, USA, Magnolia Pictures.
2.Charles,F.(2010), Inside Job ,USA, Representational Pictures.