Effects Of A Decision Aid For The Assessment Of Fraudulent Financial Reporting: An Application Of SAS No. 82

The Statement on Auditing Standards (SAS) No.82, Consideration of Fraud in a Financial Statement Audit, requires the auditor to assess the risk of material misstatement due to a fraud and to consider the assessment in designing appropriate audit procedures to be performed. The SAS No. 82 has thus explicitly made the detection of material fraud the auditor’s responsibility. The purpose of the study is to use the risk factors identified in SAS No. 82 as the foundation to develop a decision aid to help auditors assess the likelihood of fraudulent financial reporting and to empirically test the effects of the decision aid on assessing the likelihood of fraudulent financial reporting. Using a sample of 45 fraud engagements and 206 nonfraud engagements, we developed and tested a logistic regression model that estimates the likelihood of fraudulent financial reporting. We found that the logistic model (proxied as a decision aid in the study) outperforms the practicing auditors in assessing risk for fraud and nonfraud cases

A Study Of The Relationships Between Career Orientation, Achievement Motivation, Job Satisfaction, And Intention To Stay For Auditors: Using Big CPA Firms As An Example

As the high turnover rate has long plagued the accounting firms, the study investigated the relationships between career orientation, achievement motivation, job satisfaction, and intention to stay for auditors in Taiwan accounting firms.  Variables were chosen due to their potential concerns to auditors’ intention to stay in the accounting firms.  A carefully validated instrument was used to obtain the data. The responses of 122 auditors, with at least one year of audit experience, were drawn from the five biggest accounting firms in Taiwan. LISREL was used to evaluate the empirical data with the hypothesized model and test the results. The results of the empirical test led us to two results: (1) auditors with higher degrees of achievement motivation have higher degrees of job satisfaction, and (2) auditors with higher degrees of job satisfaction have higher degrees of intention to stay

The Impact of Bankers on the Board on Corporate Dividend Policy: Evidence from an Emerging Market

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Integration of Radar Detection and Real Time Rainfall Data for Estimation during Typhoon Period

本研究利用中央氣象局QPESUMS (Quantitative Precipitation Estimation Segregation Using Multiple Sensor) 系統之雷達估計雨量進行雨量特性分析，整合地面雨量站觀測，再透過數值與統計分析方法，求得具有代表性的定量降雨估計 (QPE) 資訊，可以提供各類依賴雨量進行預測災害警戒訂定之參考。雷達觀測可以反應空氣中水氣含量，雖無法精準估計出空間中水汽量的多寡，但是可以做為地面雨量估計的參考。而地面雨量站的降雨觀測資料是反映該地實際降雨的情況。但是自動雨量觀測站之設置成本頗高。因此，無法在地面大量架設自動觀測雨量站。所以，對於地面降雨的分布情形就得依賴各種內插方式來求得。本研究嘗試將高解析度的雷達降雨估計資料與地面雨量觀測資料共同整合，以求得出較精確的地面降雨估計。從案例研究成果發現，Kriging 方法在差值校正上的表現較Barnes為佳，因此可運用於未來災害即時預警之降雨指標，以改善目前因降雨估計誤差所導致災害預警的不確定性。This research adopts the radar detection, updated every 10 minutes, from the QPESUMS (Quantitative Precipitation Estimation-Segregation Using Multiple Sensor) system provided by the Central Weather Bureau for analyzing rainfall characteristics and integrating this data with the surface rain-gauge observations. A representative Quantitative Precipitation Estimation (QPE) will be obtained through numerical and systematic analysis, which can be applied as a reference for precipitation-based disaster forecasts and warning-issue standards. The major advantage of radar detection is the precision of spatial analysis. The 1.3 km X 1.3 km grid of the radar data is much finer than rain gauge observation. Furthermore, radar can estimate moisture content in the air; it can be used as a reference for surface rainfall estimates. Rain gauges only report the pinpoint data at very limited location. Therefore, estimations of surface rainfall distribution are obtained by a series of interpolation methods. From extensive case study results, the Kriging is more effective than Barnes. Therefore, it can be used in the future for precipitation standards during instant disaster warnings to improve the uncertainty of the errors in the current rainfall estimation.中文摘要 ------------------------------------------------I 英文摘要 ----------------------------------------------III 目錄 ------------------------------------------------V 表目錄 ----------------------------------------------VII 圖目錄 ---------------------------------------------VIII 第一章 緒論 ---------------------------------------1 1.1 研究動機 ---------------------------------------1 1.2 研究目的 ---------------------------------------2 1.3 研究流程 ---------------------------------------4 第二章 文獻回顧 ---------------------------------------7 2.1 客觀分析方法 ------------------------------7 2.1.1 Cressman法 ------------------------------8 2.1.2 Barnes法 ------------------------------9 2.2 地理統計方法 -----------------------------10 2.2.1 距離反比權重法 -----------------------------10 2.2.2 克利金內插法 -----------------------------11 2.3 克利金(Kriging)內插法於降雨推估之應用----------12 2.3.1 簡單克利金法 -----------------------------14 2.3.2 一般克利金法 -----------------------------15 2.3.3 克利金趨勢模型 -----------------------------17 第三章 雷達降雨估計方法 -----------------------------19 3.1 雷達基本原理 --------------------------------------19 3.2 雷達回波估計雨量方法 -----------------------------21 3.3 QPESUMS資料內容 -----------------------------23 第四章 降雨估計資料分析 -----------------------------27 4.1 客觀分析內插法 -----------------------------27 4.2 空間統計內插法 -----------------------------28 4.3 雷達降雨估計與地面即時觀測資料差值分析 -----------32 第五章 雷達及雨量站觀測降雨整合方法 -----------35 5.1 整合氣象雷達與即時降雨資料的概念模式 -----------35 5.2 整合氣象雷達與即時降雨資料方法 -----------39 5.3 整合氣象雷達與即時降雨資料方法之分析 -----------46 5.4 討論 -----------------------------65 第六章 結論與討論 -----------------------------71 6.1 結論 -----------------------------71 6.2 討論與建議 -----------------------------72 參考文獻 -----------------------------------------------74 附錄 --------------------------------------7