| Summary: | 碩士 === 國立中央大學 === 會計研究所 === 107 === The fraud of financial industry in Taiwan has emerged in endlessly. For example, Mega Holdings was fined $5.7 billion dollars by NYDFS because of legal compliance in 2016. Besides, Hackers stole more than $80 million dollars from an ATM network of First Financial Bank without using a bank machine card in 2016. This burglary indicate the information security issue of financial industry is more and more important. These hidden risks of the company cannot be discovered from the figures above the financial statements. This study would like to use the text disclosed in the annual report to predict the risk of the company. Through the academic records disclosed in the annual report, we establish the management profession, legal profession and information profession of management in different positions. Also, we use the administrative sanction of Financial Supervisory Commission measure the risk of the company. Finally, we link the position profession and the administrative sanction.
The results are following below, in the situation of no distinction between positions, the management profession of management cannot reduce the administrative sanction. In the situation of distinction between positions, the management profession of CEOs cannot reduce the administrative sanction. The legal profession of regulator compliance and the information profession of Chief Information Officer can reduce the administrative sanction. The contribution of this study is establish the database of educational profession and the process of establishing. In the future, this database can be applied in different industry.
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