Ming-Chieh Wang

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Due to the uncertainty of the business environment and critical competition, financial statement fraud (FSF) risk is higher than in past decades. Most FSF is caused by top managers who have the authority to override the internal controls and deploy de facto power against audit committees. An auditor is the last line of defense to detect FSF. Unfortunately,(More)
Detecting fraudulent financial statements (FFS) is critical in order to protect the global financial market. In recent years, FFS have begun to appear and continue to grow rapidly, which has shocked the confidence of investors and threatened the economics of entire countries. While auditors are the last line of defense to detect FFS, many auditors lack the(More)
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