| Summary: | 碩士 === 靜宜大學 === 會計學系 === 100 === This research is mostly talking about the relationship between practice experiences for certified CPA’s in listed company, the size of the CPA firm and the financial statement in lawbreaking activities. According to the past records, as a CPA is more knowledgeable for accounting, he or she can deal with the situation for lawbreaking activities more. Law firms will put more resource to employee training to improve CPA’s ability. Besides, it also can increase the quality of the earnings of the financial reports. According to the past financial records, this research analyzes the financial report’s lawbreaking activities with Logistic Regression from CPA’s practice experiences, sexes and law firms. This research choose 41 samples from the accused from engaged in illegal activities or enterprises and owner of financial reporting fraud from 2001 to 2010. It turns out to be obviously negative of practice experiences and the size of law firms for CPA. Besides, this result is opposite of expected when the probabilities of lawbreaking activities is significant correlated as the male with lead auditor and the female with concurring auditor. The reasons may due to the power which CPA’s can control. The results can be a reference when people want to invest.
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