Enterprise Crisis Analysis with the 3 risk types of New Basel Accord

• Main Authors: Huei-Jen Mei, 梅慧珍
• Other Authors: Jiun-Fei Chiu
• Format: Others
• Language: zh-TW
• Published: 2006
• Online Access: http://ndltd.ncl.edu.tw/handle/70463806785578324127

碩士 === 元智大學 === 管理研究所 === 94 === ABSTRACT The purpose of this study is to study and analyze the main causes of those companies which fell in serious operational crises consecutively from 1995 to 2004. This study employs the 3 major types of risk defined in New Basel Capital Accord （Basel II, finalized in June 2004, and will be implemented in 2006）to categorize the risk incurring enterprise crises. This study makes analysis & comparison between the Basel II and ERM of COSO in the areas of Internal Control and Risk Management. The results are as follows. (一)60% of crises are incurred by the Operational Risk. (二)In the independent auditors’ reports, the “qualified opinion” and “modified qualified opinion” dominated 82% of the total. (三)72% of the companies incurring crises are audited by the Big-5 audit firms. (四)The top-3 industries where crises occurred most frequently are Electronics, Steel-making and Construction, with the percentages incurred by Operational Risk of 63%, 79%, and 50%, respectively. (五)There is no trend of concentration of crises occurrence incurred by any one of the 3 risk types during the period from 1998 to 2001.