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    Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/77442

    Title: 由鑑識會計角度偵測公司之舞弊-以某個案公司為例;Detection of Corporate Fraud by Forensic Accounting- A Case Company for Example
    Authors: 張美代;Chang, Mei-Tai
    Contributors: 會計研究所企業資源規劃會計碩士在職專班
    Keywords: 鑑識會計;舞弊;Forensic Accounting;Fraud
    Date: 2018-07-17
    Issue Date: 2018-08-31 14:38:48 (UTC+8)
    Publisher: 國立中央大學
    Abstract: 鑑識會計應用的範圍很廣,可大可小,大者可以是公司資金流向商業上的調查、涉及證券詐欺犯罪上的調查,而小者可以僅是個人車子意外經濟損失上的調查,故其偵查並無一定的標準作業程序,端視個案性質內容而定。
    ;The scope of forensic accounting applications is wide and can be large or small. The larger ones can be the investigation of the company’s capital flows and the investigation of securities fraud, while the small ones can only investigate the accidental economic losses of personal cars. There is no standard operating procedure for investigation, depending on the nature of the case.
    In this paper, the detection of corporate fraud is analyzed with financial and non-financial information. The results show that the case company has financial receivables is higher than their peers and the R&D expense ratio is lower than their peers before the fraud. Although the operating income has grown year by year, the cash flow is outflow. While in non-financial terms, the company′s directors′ shareholding ratio is reduced, the director and supervisor′s stock pledge ratio is too high, the radical recognition of revenue tends, transferred to invest in a number of oversas companies with investment as operating projects and have losses situation, and have a loan or endorse with a related person. Therefore, before the outbreak of fraud, the case company has shown signs in the financial and non-financial information that the investor needs to attention to its operational and financial situation.
    Appears in Collections:[企業資源規劃(ERP)會計碩士在職專班] 博碩士論文

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