臺灣博碩士論文加值系統

摘　　要
2002年7月通過沙賓氏法案(Sarbanes-Oxley Act)期望藉由公司治理的相關機制，能有效減少企業財務報表不實表達的發生。若財務報表成為詐欺舞弊的工具，除了其投資人及債權人遭受龐大的損失之外，社會大眾對整體商業環境的信賴，也會受到影響。根據所美國Committee of Sponsoring Organizations of the Treadway Commission (COSO，1999)對於財務報表詐欺的定義為：「故意或是魯莽的行為，導致財務報表有重大的誤導」故研究主要目的係探討我國上市櫃公司發生之財務報表舞弊。根據2000年至2007年間34家舞弊公司與其他非舞弊公司之資料，共選取112個樣本，並透過Logistic迴歸方法，實證結果顯(1)企業設有獨立董事與財務報表舞弊呈顯著負相關；(2)集團企業與財務報表舞弊呈顯著正相關。(3)企業具有股份盈餘偏離差將可能發生財務報表舞弊現象，但不顯著。

ABSTRACT
The purpose of this study is to investigate the relationships between a company with financial statement fraud and the following factors such as (1) whether the company has independent directors,(2) whether the company has a deviation between voting rights and cash flow rights, and (3) whether it is a group-affiliation corporate. There is a data sample of 112 selected from 34. Taiwanese listed financial statement fraud companies and other non-financial statement fraud companies during the years from 2000 to 2007. The empirical results by using Logistic regression show that:
(1)There exists a significantly negative relationship between financial statement fraud and independent director;
(2)A group-affiliation corporate would significantly give rise to financial statement fraud ,and
(3)For a company with a deviation between voting rights and cash flow rights, financial statement fraud might happen, but it is not significant.

摘要 iv
英文摘要 v
致謝 vi
目次 vii
表目錄 ix
圖目錄 x
第一章 緒論 1
1.1 研究背景與動機 1
1.2 研究目的 4
1.3 研究方法與論文架構 5
第二章 文獻探討 7
2.1財務報表舞弊 7
2.2.1 財務報表舞弊之定義 7
2.2.2 相關國內外文獻 10
2.2.3 財務報表重編 11
2.2 股權結構 14
2.2.1 控制權與現金流量權 14
2.3 集團企業 18
2.3.1 公司法 18
2.3.2 證券交易所 19
2.3.3 中華徵信所 21
2.2董事會 24
2.2.1 董事會職責 25
2.2.2 獨立董事機制 27
2.2.3 董事會規模 29
第三章 研究方法 30
3.1 研究假說 30
3.2 實證模型與定義變數 32
3.3 應變數之衡量 33
3.4 樣本選取與資料來源 37
3.5 資料分析方法 39
第肆章 實證結果 40
4.1 敘述性統計分析 40
4.2 Pearson相關係數 43
4.3 Mann-Whitney-Wilcoxon均數檢定 45
4.4 Logistic邏輯斯分析 47
4.5 實證結果彙總 51
第伍章 結論及建議 52
5.1 結論 52
5.2 後續研究與建議 53
參考文獻 54

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