Legal Responsibility on Financial Statement Fraud

  • 蘇 榕芝

Student thesis: Doctoral Thesis


This paper takes public limited company as the research object collects and sorts out the judgments of the company's on financial statement fraud in recent years This paper mainly analyzes the cases on financial statement fraud in Taiwan by means of the results of empirical research Judicial yuan law and regulations system retrieving has been judged since November 1 2013 to the present and will be presented in a form and a graphic after being sorted out The main industries are the technology industry Guilty proportion accounted for 88 4% Only 42% of cases filed civil claims The main motive of the crime is "employment class personal and family enjoyment" The most behavioral pattern is "hypocritical circular trading or inflated operating income" The behavior lasts for a short period of 1 to 3 years It is mainly used by the Bureau of Investigation and the Public Prosecutor’s Office as a way to detect fraud There is no correlation between the stock market index and the number of frauds In the practice of courts criminal cases refer to forensic accounting as the judgment standard is very few It is recommended that the company’s internal whistle-blower system be established as soon as possible with the company’s internal control management as the main focus preventing financial information from being false in advance and avoiding subsequent countries It can also avoid the costly verification of the court and reduce the loss of the victim
Date of Award2019
Original languageEnglish
SupervisorHsuan-Chu Lin (Supervisor)

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