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Cpa’S Duties Toward Fraud Detection And Reporting: Taiwan Regulations

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  • Chih-shun Hsu

Abstract

This paper aims to review CPAs’ responsibilities for fraud detection and reporting. It will first explore, through literature analysis and review of Taiwan regulation, the accounting professions’ changing stand toward CPAs’ responsibilities to detect and report fraud. In addition, Taiwan’s existing laws and profession promulgations on CPAs’ fraud-related responsibilities will be examined and discussed. Finally, the 2002 US Sarbanes-Oxley Act’s impact on Taiwan CPAs’ duties in fraud detection and Taiwan government’s responses to such duties by expectations gap will be examined.

Suggested Citation

  • Chih-shun Hsu, 2011. "Cpa’S Duties Toward Fraud Detection And Reporting: Taiwan Regulations," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 41-54.
  • Handle: RePEc:ibf:gjbres:v:5:y:2011:i:3:p:41-54
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    More about this item

    Keywords

    Auditor’s responsibility; fraud detection; auditing regulations; audit profession;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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