| Summary: | 碩士 === 靜宜大學 === 會計學系研究所 === 96 === In Taiwan, there are many cases about misappropriation of assets explored in organized and over the counter market companies recently. The continual financial fraudulent reporting not only bring loss to investors and creditor banks, but also broaden expectation gap to financial statements users and auditors. Therefore, in order to discuss the expectation of auditors and legal professions to responsibility of fraud and due to care. The main idea of this study is use qualitative research. The secondary is quantification research. This study tries to combine audit risk factors with criminology for case study, we use organized and over the counter market companies which have occurred accounting scandal during January 2004 to September 2007 in Taiwan. By discussing the process of fraud and analyzing and arranging adjudication of court, we can summarize the basis of adjudication to realize the responsibility of relative person. In quantification research perspective, we use questionnaire to survey. The sample of this study are positions of in-charge or working experience above three years in Big 4 accounting firms. We use T test to analysis the cognitive expectation of auditor and lawyer. The definition of “cognitive expectation” is the relationship between accountants’ responsibility and identification of facts in financial fraudulent reporting.
The result of this study suggests that the relationship between accountants’ responsibility and identification of facts have significance difference in financial fraudulent reporting. To decrease the significance difference of cognitive expectation, the accounting firms have to enhance the knowledge of law with new employees. The government also should have definite identification in accountants’ auditing responsibility.
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