The Analysis on the Incentives of Financial Fraud－Based on the Misappropriation of Assets

• Main Authors: Ku-Feng Chen, 陳谷楓
• Other Authors: Wen-Guey Lin、Kuang-Hsun Shih
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/aasfd5

碩士 === 中央警察大學 === 刑事警察研究所 === 100 === In view of listed companies assets were misappropriated and emptied which is resulting in an unstable society and economic. Such financial crimes have the characteristics of high occult, high reward with low risk. The criminals also come with a professional background in finance. It is easy to destory the order of the financial markets. Based on the causes of fraudulent acts, as listed in No. 43 of GAAS in Taiwan, this study adds another cause “capability” and probe into the motivation factors of assets misapporiation fraud from the perspective of managers and judicial officers. In the following analysis through DEMATEL and ANP, this study acquire the related weights to construct motivation levels. The findings reveal that the top five evaluation index weights in sequence are "job convenient", "lack of division and supervision", "authorized transactions", "personal financial pressure", "internal asset management system". The "opportunity to commit fraud " is the most critical motivation factors to financial crimes. Lack of proper opportunities, it had no proceed to a fraud criminal behavior. Consequently, this study proposes the following six recommendations: 1) improve corporate governance power; 2) strengthen the supervisory function of financial business; 3) establish the precautionary mechanism for overseeing economic crime; 4) strengthen the interagency communication and cooperation regarding economic crime; 5) regularly review and amend the laws and regulations that govern bank institutions and financial services; 6) continue to build cross-border liaison and co-operation mechanism.