A Study on Forensic Accounting and Financial Statement Fraud

• Main Authors: Liang, Shih-Wei, 梁仕維
• Other Authors: Lee, Cherng
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/87663074770512994116

碩士 === 東海大學 === 法律學系 === 105 === Business fraud is a commercial crime. The government should crack down on fraud via judiciary to protect stakeholders’ property and equity or prevent the business fraud. This way can conform people's expectations. However, fraud model unceasingly renews and raise the complexity of fraud case. The offices of prosecution and police and the ministry of justice investigation have a lot of difficulties in fraud investigation and interrogation that have to be overcome. If without the accountant’s professional technical assistance in the fraud case, judicial official can’t solve the case as soon as possible. This thesis investigates forensic accounting and financial statement fraud and discusses the types of the fraud. Furthermore, this thesis discusses the real fraud techniques, the function of forensic accounting and the effects after the fraud case by case study, for example, the whistleblower protection. Forensic accounting is a hotly debated issue in Taiwan today. In business fraud case investigation and trial processing, the process usually depends on professional accounting and finance knowledge. But the judicial official is not great at those professional knowledge, so we need forensic accounting. This thesis will introduce the development of Taiwan’s forensic accounting. By gathering different viewpoints, this thesis hopes to contribute to the development of forensic accounting in Taiwan.