Implementation of Forensic Accounting into Corporate Governance Mechanism - A Transnational Comparative Study

in International Symposium (oral presentation paper), 國際研討會(全文口頭發表)
標題Implementation of Forensic Accounting into Corporate Governance Mechanism - A Transnational Comparative Study
出版類型國際研討會(全文口頭發表)
出版年度2010
AuthorsWen-Hsi Lydia Hsu, 許文西
會議名稱第二屆海峽兩岸會計學術研討會暨第三屆中國會計與財務國際論壇
出版日期Jun 7 2010 12:0
會議地點政治大學商學院
其他編號0000
中文摘要

Forensic Accounting can achieve the the prevention of business fraudulences from “before”, in the middle”, and “after” an event, which is better than the governance mechanisms of a company to enhance the prevention side. Forensic Accounting has been applied in the United States, Canada and other countries for years. At present, it has not yet implemented the system of Forensic Accounting in Taiwan.
This study explores the system of Forensic Accounting in the United States, Canada, China and Taiwan. Through the comparing and the anglicizing, supporting how to implement forensic accounting into the basis of corporate governance in Taiwan. The results have provided many useful insights into forensic accounting and corporate governance mechanism. It may help the government and professional institutions to reflect on how to set up the system of Forensic Accounting, to support the study of investigations in the fraudulences. It may also reduce delays in the cases of business fraudulences and improve the cognition and practice for Forensic Accounting in Taiwan.
Key Words: Forensic Accounting, Corporate Governance, Litigation Support, Fraud Examination.

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