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

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

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政大機構典藏 > 商學院 > 國際經營管理英語碩士學程IMBA > 學位論文 > Item 140.119/128596

請使用永久網址來引用或連結此文件: https://nccur.lib.nccu.edu.tw/handle/140.119/128596

題名:	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
作者:	蔡櫂檠 Tsai, Daphne
貢獻者:	吳文傑 Wu, Jack 蔡櫂檠 Daphne Tsai
關鍵詞:	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
日期:	2020
上傳時間:	2020-02-05 17:45:23 (UTC+8)
摘要:	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.
參考文獻:	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). Available at: https://searchcio.techtarget.com/definition/Sarbanes-Oxley-Act Jerry Ravi, Alan Frank & Brain Ferrara (2017): J-SOX Versus U.S. Sarbanes Oxley Act Specifics of J-SOX Requirements. Available at: https://www.eisneramper.com/j-sox-sarbanes-oxley-act/ Moody, Mandy (2013): Lehman Brothers: Accounting Left to Interpretation. Available at: https://www.fraudconferencenews.com/home/2013/6/24/lehman-brothers-accounting-left-to-interpretation Wikipedia contributors. Olympus scandal. Wikipedia, The Free Encyclopedia. Available at: https://en.wikipedia.org/w/index.php?title=Olympus_scandal&oldid=894257470. Accessed April 26, 2019 John Dudovskiy (2018): The Ultimate Guide to Writing a Dissertation in Business Studies: A Step-by-Step Assistance. Available at: https://research-methodology.net/research-methods/qualitative-research/case-studies/ For Burton’s Legal Thesaurus: Burton’s Legal Thesaurus, 4E. S.v. "Fraud." Retrieved April 29 2019. Available at: https://legal-dictionary.thefreedictionary.com/Fraud Accounting fraud. BusinessDictionary.com. Retrieved April 25, 2019. Available at: http://www.businessdictionary.com/definition/accounting-fraud.html Neil Gerber. (2007): Occupational Fraud and Abuse, Part I: Losses Suffered by Victim Organizations. Available at: https://peoriamagazines.com/ibi/2007/aug/occupational-fraud-and-abuse Tracy Coenen: The Fraud Triangle and What You Can Do About It. Available at: https://www.allbusiness.com/the-fraud-triangle-and-what-you-can-do-about-it-4968017-1.html Wikipedia contributors. (2019, April 19). Internal control. In Wikipedia, The Free Encyclopedia. Retrieved 02:34, May 2, 2019, Available at: https://en.wikipedia.org/w/index.php?title=Internal_control&oldid=893155115 Coso.org. (2013). Welcome to COSO. [online] Available at: https://www.coso.org/Pages/default.aspx Controls Framework: COSO Definition of Internal Control. Available at: http://www.controlsframework.com/definition.php Surbhi S (2017): Difference Between Internal Control and Internal Audit. Available at: https://keydifferences.com/difference-between-internal-control-and-internal-audit.html Jean-Grégoire Manoukian (2016): What’s the Difference Between Internal Audit & Internal Control? Available at: https://enablon.com/blog/2016/05/05/whats-the-difference-between-internal-audit-internal-control IIA (2013). IIA Position Paper: The Three Lines Of Defense In Effective Risk Manage-ment And Control. 1st ed. [ebook] The Institute of Internal Auditors. Available at: https://na.theiia.org/standards-guidance/Public%20Documents/PP%20The%20Three%20Lines%20of%20Defense%20in%20Effective%20Risk%20Management%20and%20Control.pdf FUJIFILM Holdings Corporation (2017). FUJIFILM Holding Corporation Independent Investigative Committee (IIC) report (2017) [ebook] Available at: https://www.fujifilmholdings.com/en/pdf/investors/finance/materials/ff_irdata_investigation_001e.pdf Fujixerox.com (n.d.). Corporate History [online] Available at: https://www.fujixerox.com/eng/company/profile/history/corporate.html Fujixerox.co.nz (n.d.). About Fuji Xerox New Zealand [online] Available at: https://www.fujixerox.co.nz/en/Company/About-Fuji-Xerox-New-Zealand FUJIFILM Holdings Corporation (2017): Report on inappropriate accounting at overseas subsidiaries of Fuji Xerox Co., Ltd. Available at: https://www.fujifilmholdings.com/en/sustainability/message/01.html Occupational Safety and Health Administration: The Whistleblower Protection Program. Available at: https://www.whistleblowers.gov/ WPAC (2015): Best Practices for Protecting Whistleblowers and Preventing and Addressing Retaliation. Available at: https://www.whistleblowers.gov/sites/default/files/2016-11/WPAC_BPR_42115.pdf Jim Ratley (2012): Creating an Effective Whistleblower Program. Available at: https://www.securitymagazine.com/articles/83343-creating-an-effective-whistleblower-program Department of Defense Office of Inspector General: Comprehensive List of Fraud Indicators. Available at: https://www.dodig.mil/Portals/48/Documents/Components/Audit/IndicatorsOnly.pdf?ver=2017-10-06-112758-037×tamp=1507303733372
描述:	碩士國立政治大學國際經營管理英語碩士學位學程(IMBA) 105933018
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0105933018
資料類型:	thesis
DOI:	10.6814/NCCU202000063
顯示於類別:	[國際經營管理英語碩士學程IMBA] 學位論文

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