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系統識別號 U0026-0207201517115800
論文名稱(中文) 使用非財務指標來偵測舞弊、重編、危機的風險:以台灣公司為例
論文名稱(英文) Using Nonfinancial Measures to Asses Fraud, Restatement and Distress Risk: The case of Taiwanese Firms
校院名稱 成功大學
系所名稱(中) 會計學系
系所名稱(英) Department of Accountancy
學年度 103
學期 2
出版年 104
研究生(中文) 林佳蓉
研究生(英文) Chia-Jung Lin
學號 R16021043
學位類別 碩士
語文別 英文
論文頁數 61頁
口試委員 指導教授-楊朝旭
口試委員-蔡柳卿
口試委員-陳政芳
口試委員-黃炳勳
中文關鍵字 非財務指標  財務報表舞弊  財務報表重編  財務危機 
英文關鍵字 Non-financial measures  Fraudulent Financial Statements  Financial Restatement  Financial Distress 
學科別分類
中文摘要 由於分析性程序只考量到財務資訊,在偵測舞弊風險的時候可能因為財務 資訊的操縱導致審計效果不佳,近來許多學者開始另外尋找更有效的辦法,期望可以找到新的方法來偵測財報舞弊。本篇研究的主要目的是去探討審計人員 是否可以透過跟財務指標(例:營收)有相關性的非財務指標(例:員工人數)來進行財報舞弊風險的偵測。另外本研究再把這個觀念延伸至財報重編、財務危 機的風險偵測。由於審計人員可以確實去驗證非財務指標的正確性,加上非財 務指標也較不容易被操縱,財務指標與非財務指標之間的不一致或許可以視為 一個財報舞弊、財報重編、財務危機高風險的警示。
結果顯示,財務績效和非財務指標之間不一致的情況在財報舞弊、財報重編和財務危機公司的樣本會相較於其配對公司更嚴重。在 加入控制變數進行羅吉斯回歸分析之後可以發現,其不一致的情況會與財報舞弊、財報重編和財務危機公司呈顯著正相關,也就表示不一致情況的確可以視 為一個財報舞弊、財報重編、財務危機高風險的警示。本篇研究證明了非財務 指標確實可以用來偵測財報舞弊、財報重編、財務危機的風險。
英文摘要 Since analytical procedures using only financial data are likely to be ineffective for detecting fraud, the profession has re-evaluated its fraud assessment processes and has attempted to find new ways identifying fraud. The purpose of this study is to examine whether auditors can effectively use nonfinancial measures (NFMs) that are positively correlated with financial measures (e.g., revenue growth) to assess fraud, restatement and distress risk. Given that auditors can identify NFMs (e.g., employee growth) that are positively correlated with financial measures (e.g., revenue growth) and NFMs are less easily manipulated than financial statements, inconsistencies between NFMs and financial performance measures may be indicative of higher fraud ,restatement and distress risk.
It is found that discrepancies between NFMs and financial measures are greater for fraud, restatement and distress firms than is the case for their competitors. It is also found that inconsistencies between NFMs and financial measures appear to be a red flag for fraud, restatement and distress when variables that have been previously linked to the likelihood of fraud, restatement and distress are included in the model. Overall, the results empirically show that NFMs can be effectively used to assess fraud, restatement and distress risk.
論文目次 1. INTRODUCTION 1
1.1 The Motivation and Purpose of This Study 1
1.2 The Contribution and Framework of this Study 3
2. LITERATURE REVIEW 4
2.1 Introduction to Fraud 4
2.2 Introduction to Financial Restatement 5
2.2.1 Introduction to Financial Restatement 5
2.2.2 Reasons for Financial Restatement 6
2.2.3 Economic Consequences of Financial Restatement 6
2.2.4 Characteristics of Financial Restatement 7
2.2.5 Relation between Financial Restatement and Fraud 7
2.3 Introduction to Financial Distress 8
2.4 Research on Nonfinancial Measures 9
2.4.1 Change in Analytical Procedures 9
2.4.2 Relation between NFMs and Financial Performance 10
2.4.3 Advantage of using NFMs 11
2.5 Examples 13
3. HYPOTHESES DEVELOPMENT AND RESEARCH DESIGN 15
3.1 Hypothesis Development 15
3.1.1 Inconsistencies between revenue growth and NFM growth 15
3.1.2 Inconsistencies are positively associated with fraud, restated and distressed firms 16
3.2 Sample Selection 20
3.3 Methodology for Collecting NFM Data 23
3.4 Research Design 24
3.4.1 Statistical Models 24
3.4.2 Control Variable Definition 27
4. EMPIRICAL RESULTS FOR FRAUD SAMPLE 31
4.1 Descriptive Statistics for Fraud 31
4.2 Test of Hypotheses 33
5. EMPIRICAL RESULTS FOR RESTATEMENT SAMPLE 37
5.1 Descriptive Statistics for Restatement 37
5.2 Test of Hypotheses 39
6. Empirical Results FOR DISTRESS SAMPLE 43
6.1 Descriptive Statistics for Distress 43
6.2 Test of Hypotheses 45
7. ROBUSTNESS TESTS 50
7.1 Robustness Test of Fraud 50
7.2 Robustness Test of Restatement 50
8. CONCLUSIONS 54
REFFERENCES………………………………………………………………………………………………….56
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