臺灣博碩士論文加值系統

先前文獻對於財務報表舞弊公司是否比較會從事避稅或是比較不會避稅見解不一，實證結果也不一致。藉由探討避稅與企業舞弊間之關聯性，本研究對於在這個議題有所幫助。
本文以利用「新聞檢索」方式蒐集在2008-2013年間企業舞弊案件作為本研究樣本，再以1:10配對方式，選取非舞弊之對照組樣本公司，利用無母數檢定及Logistic迴歸進行實證分析。
實證結果顯示，相較於非舞弊樣本公司，舞弊樣本公司避稅代理變數之有效稅率為高，避稅與舞弊二者呈顯著負相關，說明進行財務報表舞弊的公司相對地比較不會避稅，另外在敏感性分析實證結果顯示，財稅差異與企業舞弊呈顯著負相關，支持上述結論，避稅公司不傾向以舞弊手段操縱財務報表。

There are competing arguments and mixed prior evidence on whether firms that are aggressive in their financial reporting exhibit more or less tax aggressiveness. Our research contributes to resolving this issue by examining the association between aggressive tax reporting and accounting fraud. proxies for tax aggressiveness to our evidence, we generally find that tax aggressive ROC publicly traded company are less likely to commit accounting fraud. However, we caution that our results are sensitive to how tax aggressiveness is measured.
In this paper, the use of "News Archive" to collect in corporate fraud cases between 2008-2013 as the research sample. In matching mode, the use of Mann-Whitney Wilcoxon Test and analysis Logistic regression.
Effective tax rates load positively in multivariate results, implying that fraud firms are less tax aggressiveness. Book-tax differences load negatively in Additional analysis also support the conclusion, find that tax aggressive firms are less apt to fraudulently manipulate their financial statements.

中文摘要..........................i
ABSTRACT........................ii
誌 謝............................iii
目錄.............................iv
表目錄...........................v
圖目錄...........................vi

第一章 緒論.......................7
第一節 研究動機與目的...............7
第二節 研究架構....................9

第二章 文獻回顧....................11
第一節 企業舞弊之相關研究............11
第二節 避稅之相關研究...............13
第三節 企業舞弊與避稅之相關研究.......15

第三章 研究方法....................17
第一節 樣本選取與資料來源............17
第二節 實證模型與變數衡量............29
第三節 資料分析方法.................34

第四章 實證結果及分析...............35
第一節 敘述性統計量與單變量分析.......35
第二節 Logistic迴歸分析............40
第三節 敏感性分析..................44

第五章 結論與建議..................49
第一節 結論.......................49
第二節 研究限制與建議...............51
參考文獻..........................52

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