| Summary: | 碩士 === 國立屏東科技大學 === 企業管理系所 === 97 === Forensic Accounting can achieve the the prevention of business fraudulences from "before", "in the middle", and "after" an event, which is better than the governance mechanisms of a company to enhance the prevention side. In recent years, economic crimes are rampant, and many major corrupt scandals have occurred in many countries, therefore, implementing the system of Forensic Accounting is increased in the world. Forensic Accounting is the integration of accounting, auditing and investigation techniques. It provides the services of litigation support and fraud investigation, to investigate the fraudulence, to calculate damages and to prevent scandals. The first purpose of this study is comparing and analyzing the development of forensic accounting in the United States, Canada and China. Then, explore the correlation between corporate governance and forensic accounting in Taiwan. Finally to provide the suggestions for corporate governance mechanisms proposed to import from a Forensic Accounting, so that our corporate governance quality of defense fraud more to upgrade. The literature analysis is the main research methods of this study. First of all, collect information of development strategy and related Forensic Accounting status of the United States, Canada and China. Then, take the existing literature for comparative analysis of secondary data, to collate, compare, analysis, and depth of understanding. Compared to the U.S.A., Canada and China, Forensic Accounting system in Taiwan has no significant action and in-depth development currently. It even has a big gap in the development of Forensic Accounting system between China and Taiwan. The same purpose of Forensic Accounting and corporate governance is preventing the development of business fraud. So implenmetning Forensic Accounting into internal and external mechanisms of corporate governance in Taiwan is not only to strengthen its "before" and "in the middle" of the preventive effect, but also has more assistance "after" the fraud investigation and analysis of assessment, in order to reduce the occurance of business fraud and shorten the time of its investigation and trial in Taiwan. This study hopes to take a positive perception to the importance of Forensic Accounting in Taiwan. The implementation of Forensic Accounting is to prevent the incidents of business fraud, and to enhance our understanding and for the Forensic Accounting practice. Therefore, from the organizations of non-governmental and primary school education, training professional and relevant Forensic Accounting’s professionals to meet the future needs of Forensic Accounting’s professionals gradually.
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