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作者(中文):索 莎
作者(外文):Soza Gunera, Lidia V.
論文名稱(中文):詐欺風險管理對企業價值的影響:以拉丁美洲某公司為例
論文名稱(外文):The Effect of Fraud Risk Management on Firm Value: Evidence from Latin American Companies
指導教授(中文):林哲群
指導教授(外文):Lin, Che-Chu
口試委員(中文):張焯然
楊屯山
口試委員(外文):Chang, Jow-Ran
Yang, Twan-Shan
學位類別:碩士
校院名稱:國立清華大學
系所名稱:國際專業管理碩士班
學號:107077435
出版年(民國):110
畢業學年度:109
語文別:英文
論文頁數:69
中文關鍵詞:詐欺風險管理管理內部控制系統公司估值公司治理
外文關鍵詞:fraudrisk managementmanagement internal control systemsfirm valuationcorporate governance
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Management fraud has been an improper and unlawful way to deceive investors and stakeholders. Two decades after the big financial scandals, the markets are still working on building back trust. Even though a wide range of literature on risk management is available, there is limited evidence on fraud risk management. The main purpose of this paper is to examine the factors that impact fraud management effectiveness. The basic argument presented is that there is a significant relation between fraud risk management effectiveness and firm value. Based on a sample of 30 firms listed in the S&P 500 index, empirical evidence supports the main assumption studied in the paper. The study implements the comparable companies’ valuation model to measure the firm value, along with relevant regulations and best practices to develop a fraud risk management index.
Pages
Abstract i
Dedication ii
Acknowledgements iii
Table of Contents iv
Chapter 1 Introduction 1
1.1 Motives 1
1.2 Research Statement 2
Chapter 2 Fraud Management and Firm Value 3
2.1 Literature Review 3
Managerial Fraud 3
Fraud Management and Corporate Governance 6
Fraud Management and Audit Committee 12
Chapter 3 Empirical Study 17
3.1 Research Design 17
Board of Directors Monitoring 17
Audit Committee Financial Expertise 18
Compliance with Law and Regulations 19
Good Corporate Governance 19
3.2 Data and Sample Criteria 21
3.3 Measurement of Variables 21
3.4 Empirical Results 24
Summary Statistics 24
Main Results 26
Chapter 4 Conclusion and Limitations 27
Chapter 5 Suggestions 28
References 29-36
Appendix A 37
Appendix B 38-67
Appendix C 68
Appendix D 69
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