政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/128596

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Title:	舞弊與失職之風險管理-以會計舞弊為分析案例 Managing risk of fraud and misconduct – a case study of one accounting scandal
Authors:	蔡櫂檠 Tsai, Daphne
Contributors:	吳文傑 Wu, Jack 蔡櫂檠 Daphne Tsai
Keywords:	會計欺詐會計醜聞不當行為內部控制內部審計 Accounting fraud Accounting scandal Misconduct Internal control Internal Audit
Date:	2020
Issue Date:	2020-02-05 17:45:23 (UTC+8)
Abstract:	無 Corporate fraud has been the significant impact on the financial statement in the past decades and always the headlines of the national news around the world. This thesis mainly discusses the corporate fraud by examination the literature review related to the fraud and its relationship with internal control and internal audit. One accounting fraud within on Japanese listed company is selected to bring up for discussion which detail analysis on its background, the cause of its accounting fraud and the consequence caused. After reviewing the literature and detail analysis on one accounting fraud, it is important that the corporation to establish an ethical education between employees and executives within the company including strong corporate governance and enhance internal control and audit procedures.
Reference:	English Reference: Kristin A. Kennedy (2012), An Analysis of Fraud: Causes, Prevention, and Notable Cases, thesis for the Honors Theses and Capstones, University of New Hampshire Sarbanes-Oxley Act of 2002, et seq. (2002). Dowd, Kayla. (2016). A Comparison of Accounting Fraud Before and After Sarbanes-Oxley. In BSU Honors Program Theses and Projects. Item 165, Bridgewater State University Saldana, Johnny, Patricia Leavy, and Natasha Beretvas. Fundamentals of Qualitative Research, edited by Johnny Saldana, et al., Oxford University Press, USA, 2011. Fraud Act 2006, UK. (2006) Mudzamir Mohamed (2013). Countering Fraud in the Insurance Industry: A Case Study of Malaysia., thesis for the degree of Doctor of Philosophy of the University of Portsmouth ACFE (2018). Report To The Nations: On Occupational Fraud And Abuse 2018. US: Association Of Certified Fraud Examiner (ACFE) OECD (2015). Principles of Corporate Governance: OECD Report to G20 Finance Ministers and Central Bank Governors Olga Bubilek (2017). Importance of Internal Audit and Internal Control in an organization – Case Study., International Business Degree Thesis for Bachelor of Business Administration Chinese Reference: 李美玲 (2012)，從鑑識會計探究舞弊行為的偵調，東吳大學會計學系碩士在職專班碩士學位論文。 Reference Websites: John R. Clemency & LeGrande Simith (2002) Corporate Fraud: Where Should the Buck Really Stop? Corporate Fraud Perspective 2002. Available at: https://www.abi.org/abi-journal/corporate-fraud-where-should-the-buck-really-stop-corporate-fraud-perspective-2002 Chukwunedu O.S., Okafor G.O. & Ofoegbu G.N. (2013): Corporate Fraud in Nigeria- A Two Case Study. Available at: https://www.researchgate.net/publication/262300127_Corporate_Fraud_in_Nigeria-_A_Two_Case_Study Margaret Rouse (2018): Sarbanes-Oxley Act (SOX). 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Description:	碩士國立政治大學國際經營管理英語碩士學位學程(IMBA) 105933018
Source URI:	http://thesis.lib.nccu.edu.tw/record/#G0105933018
Data Type:	thesis
DOI:	10.6814/NCCU202000063
Appears in Collections:	[國際經營管理英語碩士學程IMBA] 學位論文

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