| Summary: | 碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 106 === The scope of forensic accounting applications is wide and can be large or small. The larger ones can be the investigation of the company’s capital flows and the investigation of securities fraud, while the small ones can only investigate the accidental economic losses of personal cars. There is no standard operating procedure for investigation, depending on the nature of the case.
In this paper, the detection of corporate fraud is analyzed with financial and non-financial information. The results show that the case company has financial receivables is higher than their peers and the R&D expense ratio is lower than their peers before the fraud. Although the operating income has grown year by year, the cash flow is outflow. While in non-financial terms, the company's directors' shareholding ratio is reduced, the director and supervisor's stock pledge ratio is too high, the radical recognition of revenue tends, transferred to invest in a number of oversas companies with investment as operating projects and have losses situation, and have a loan or endorse with a related person. Therefore, before the outbreak of fraud, the case company has shown signs in the financial and non-financial information that the investor needs to attention to its operational and financial situation.
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