沙氏法是美國在經歷一連串包括安隆、世界通訊等知名企業在內的財報不實醜聞後，為重建投資大眾對公開發行公司財報及美國證券市場的信心，迅速於2002年7月30日頒佈之一項企業革新法。綜觀其中66項條款，引發最多爭議、且對所有公司影響最大的首推404條款。該條款要求管理階層與簽證會計師評估公司與財務報導有關之內部控制制度其有效性，而爭議的重點主要在其實施方式和高遵循成本。 本研究透過個案研究，以深度訪談與問卷調查的方式，瞭解個案公司為遵循沙氏法404條款而推動之專案其組織架構與施行程序，同時蒐集公司主管及員工之意見，以分析實施效益並提出建議。 研究發現，33.34%的受訪者認同公司遵循沙氏法404條款所獲得的效益大於成本，17.34%反對，49.33%持中性看法。受訪者除認為實施沙氏法專案有助於強化同仁的風險意識、引導公司重新檢視與財務報導有關之內部控制制度，並將作業程序標準化、提升內控品質與財報可信度、遵循集團政策外，同時認為沙氏法專案有改善的空間，尤其在整合公司現有的風險控管機制、簡化測試流程及對測試文件的要求等方面。 誠如個案公司財務長所重視的“塑造企業文化”，沙氏法404條款強調的是“由上到下、以風險為基礎”，因此，樹立正確的在上位者之語調與表態極為重要，尤其是董事會、執行長和財務長，必須全力支持，建構具成本效益且符合沙氏法404條款的測試架構，以評估與財務報導有關之內部控制，進而確保財務報導之可靠性。 / After a whole series of financial scandals, such as Enron and WorldCom frauds, the US government swiftly declared the Corporate Reform Law on July 30, 2002, i.e. the Sarbanes-Oxley Act of 2002 (“SOX”), aiming to restore investors’ confidence in financial statements of the public companies and the US security market, as well. Among 66 sections in total in SOX, the most contentious aspect, which has also made significant impacts on companies, is Section 404 (“SOX 404”) requiring management and the external auditors to assess the effectiveness of Internal Control over Financial Reporting (“ICFR”). The key point of contention is its stringent implementation and high compliance cost. In-depth interview and questionnaire survey methods were adopted in this case study to explore how the researched company (“the Company”) implemented its project in response to SOX 404 and then to have a detailed analysis based upon the answers and comments obtained from the interviewees and the questionnaire respondents. Suggestions are made at the end of the study. The study finds that 33.34% of the respondents agreed with the view that compliance with SOX 404 generates greater benefit than cost to the Company, while 17.34% were against it, and 49.33% remained neutral. Despite the fact that abiding by SOX may enhance the employees’ risk awareness, guide the company to reexamine its ICFR, add more credibility of financial reports, and conform to Group policy etc., both the interviewees and the respondents consider that there is room for improvement as far as SOX 404 project is concerned. For example, a full integration of the existing risk management mechanisms and also a great simplification of testing procedures and documentation requirements. Just as the CFO of the Company highlights the importance of molding enterprise culture, SOX 404 is also top-down, risk-based oriented. As a result, it is essential to set the right tone at the top. The Board of Directors, CEO, and CFO must give their full support for building a testing framework, which is cost-effective and keeps to SOX 404. By doing so, ICFR can be accurately assessed, and the reliability of financial reports can be virtually assured.

Dans un contexte d’harmonisation comptable internationale visant à améliorer la qualité de l’information financière publiée par les groupes internationaux afin d’en assurer l’utilité, notre recherche doctorale a pour objet d’apporter une contribution à l’évaluation de l’utilité et de la comparabilité de l’information sectorielle. Cette recherche adopte une approche qualitative mono-sectorielle à travers l’étude du contenu des rapports de recommandation des analystes et des rapports annuels des grands groupes hôteliers internationaux, et une approche internationale à travers la comparaison des référentiels IAS/IFRS et US GAAP. Nous proposons en premier lieu d’étudier l’utilité de l’information sectorielle pour les analystes financiers à travers l’utilisation qu’ils en font dans leurs rapports et le lien de cette utilisation avec l’exactitude des prévisions qu’ils réalisent. Nous analysons ensuite l’évolution de la comparabilité de l’information sectorielle « normée » publiée par les groupes et la comparabilité de leurs pratiques de publication hors annexe. En raison de la diversité des pratiques de publication des firmes, l’utilité et la comparabilité de l’information sectorielle publiée par les groupes hôteliers internationaux demeurent perfectibles. / International accounting harmonization aims to improve financial reporting quality in order to enhance its usefulness. In this context, we study the usefulness and the comparability of segment information. Our research is mainly qualitative – analysis of annual reports and analysts’ reports contents - , hotel industry based and IAS/IFRS versus US GAAP focused. First, we address whether segment information is useful for financial analysts assessing usefulness through its use and its link with forecasts’ precision. Second, the research deals with the evolution of normalized segment information comparability and with the comparability of segment voluntary disclosures reported by international hotel groups. We find that, mainly because of the heterogeneity of disclosure practices, both usefulness and comparability of segment information remains incomplete and perfectible in the international hotel industry.

政府為雇主之公務人員退休撫卹計劃，依據現行退撫法規設立公務人員退休撫卹基金管理委員會及監理委員會負責業務執行，屬於雇主〈即政府〉責任之退休基金提撥政策依法由公務人員退休撫卹基金管理委員會釐定，定期依照精算評估報告規劃年度提撥率與基金負債，由於公務人員退休撫卹制度之健全與否攸關國家行政效能，依歐美先進國家之作法，均依據精算原理擬定合適之退休金提撥原則，並將財務資訊透過政府單位之財務報導予以認列與揭露，本研究鑑於公務人員退休撫卹計劃之特殊性與重要性，以美國政府會計準則第27號公報為參考依據，探討政府採用退休金提撥原則之合理性，如何正確揭露於相關之財務報導，適度認列公務人員退休基金之負債，同時清楚呈現基金之提撥歷程，建立完整之精算揭露準則與方法。 第一章 緒論 第一節 研究動機和目的 第二節 研究範圍和限制 第三節 研究架構和內容 第二章 公務人員退休撫卹計劃 第一節 退休撫卹計劃的類型 第二節 公務人員退休撫卹計劃之角色 第三章 退休基金之提撥原則 第一節 前言 第二節 確立提撥所依據的精算負債 第三節 確立基金提撥的方法與目標 第四節 建立財務分析模式 第五節 確定目標成本提撥的穩定度 第六節 檢驗基金提撥是否符合法律與會計規範 第四章 公務人員退休撫卹計劃之財務報導 第一節 不同退撫計劃財務報導之差異 第二節 我國公務人員退撫計劃之種類 第三節 公務人員退撫計劃財務報導之基本概念 第四節 公務人員退撫計劃資訊之揭露 第五章 結論與建議 第一節 結論 第二節 建議 第三節 後續研究之建議 附錄一 名詞解釋 附錄二 各種精算成本法之數學公式及說明 附錄三 公務人員退撫計劃退休金相關精算資訊財務報導之範例說明 附錄四 中華民國精算學會「退休辦法一般公認精算評估準則」 附錄五 財務會計準則公報第十八號精算評估中針對具有共同性精算假設所應採用之基礎 參考書目 / According to enact public employees pension regulations, the Taiwan public employee management board and supervisory board was established to perform the administration for the government employees pension plan. The management board is required by law to set up the funding policy and disclose the plan liabilities to the plan members annually. Since the financial soundness and compensation suitability of the pension scheme is directly related to the government productivity and competency, the funding schedule need to be guided carefully based on the sounded actuarial principle. In this study, statement No.27 of the government standard accounting board (GASB) employed in United States is examined to investigate the substantive funding policy and financial reporting. The financial reporting of the funding schedule for the public and the accrued liabilities disclosed in the balance sheet of the pevsion fund are also scrutinized. Finally explicit requirements for actuarial reporting and general actuarial principle for government employees pension plan are proposed.

為改善資訊揭露環境，並增進上市公司的資訊透明度，上海證券交易所在2004年起對所有上市公司強制實施XBRL財務報導格式，本研究檢驗強制實施XBRL財務報導格式對於公司經營績效之影響，以上海證券交易所上市公司為研究對象，研究期間為2003年至2010年，並考慮中國國有企業的特色，將樣本公司分為國有企業與民營企業，分別檢視強制實施XBRL財務報導格式對其經營績效之影響。基於中國國有企業之組織特性，本研究假設僅有民營企業可獲益於強制實施XBRL財務報導格式，並因此提升經營績效。實證結果顯示，確實僅有民營企業獲得XBRL財務報導的效益，在強制實施XBRL財務報導格式後經營績效提升，但由於組織特性的關係，強制實施XBRL財務報導格式的預期效益並未顯現在國有企業，對中國國有企業來說，資訊透明度與外部監督的提升不足以解決其經營上之代理問題。

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

Recent corporate reporting history is well–known for its corporate failures and questionable accountancy practices, many of which caused the profession to be frowned upon. However, the splodge on the accounting profession?s reputation goes deeper than its corporate reporting failures. The scientific foundation thereof is also being questioned in academic circles. Even though accounting scholars have been trying to formulate foundational accounting theories, it has been the accounting regulators that have been more successful in promoting their versions of what accounting theory should be, which place a question mark on the legitimacy of current day accounting theory. This thesis aims to delve deeper into the foundational philosophies of accounting and its impact on the practice of accounting. With the current accounting globalisation efforts, the profession?s stewardship function is becoming less prominent in its promulgated standards, which in turn brings the focus on the many questionable ethical practices found in the profession. Even though the regulatory bodies require their members to commit themselves to professional codes of conduct, which entails competency, integrity, objectivity and confidentiality, the 1st article in this thesis claims that ethical conduct is more than mere adherence to rules and regulations. It is also about the image of not only the profession, but also accounting research and education. Accounting is broadly practised, researched and taught within its so–called conceptual framework, of which a key objective is to guide and inform accounting practice. The conceptual framework became the basis upon which accounting theory is based. However, many accounting scholars are openly critical of presenting accounting theory as a set of practical guidelines. The 2nd article in the thesis concludes that, from an academic perspective, accounting theory should be based on three quintessential guidelines. The first of which is its primary purpose of reporting on the historic economic events, secondly the provision of useable and comparable information about these events and finally, the facilitation of business decisions based on relevant and reliable information. In the above mentioned business decisions, the concept of value is often taken for granted and many accounting techniques? effectiveness is judged on how well it approximates an item?s value. The 3rd article argues that the multiple purposes for which accounting information is used complicates the issue of value, as reported by accounting. Two key conflicting valuation perspectives are the so–called decision–usefulness and true income perspectives. The current drive towards fair value accounting, as opposed to historic cost accounting, cast doubts on the reliability and relevance of accounting information. Even though it may be argued that value–based techniques are more relevant because it is a better reflection of the current business conditions, the mere subjective nature thereof and the accountant?s objective valuation skills make the true relevance of this information questionable. Furthermore, mixed model valuations found in financial statements makes cross–company information unreliable. Accountancy research of the past four decades focussed on the concept of user decision–usefulness. The user is also pre–eminent in the globalisation of accounting standards of the FASB and the IASB, where users are specified as the equity investors, lenders and capital providers. The 4th article acknowledges that although these user categories are important consumers of the financial data, there are other users which are also impacted by the financial information and the company?s operational performances. There are also concerns over accounting?s key assumptions, such as its quantification and predictive abilities, which are fundamental to the decision–usefulness objective. Furthermore, there are questions around how the regulators decided what information is suppose to be useful and what type of utility is being sought. In summary, the focus on the vocational aspects of accountancy stands in contrast to claims of accounting as an academic discipline in the social sciences. The reality is that the practices of the profession will probably always play a central role in what is taught at university level, and the regulators, as the final authority on accounting standards, will probably remain dictatorial in promulgating their versions of accounting theory. Yet, accounting and its wide spread impact on society, makes it a key discipline within the economical and management sciences. It is therefore essential for the resurrection of accounting as a social scientific discipline that there is a return to foundational accounting research that will prepare (and enable) prospective practitioners and academics to question the status quo and push back on accounting practices that are threatening to extinguish the flame of accounting scholarship. / Thesis (Ph.D. (Accounting))--North-West University, Potchefstroom Campus, 2011.

The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained. / Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.

增長層級式自我組織映射網路(GHSOM)屬於一種非監督式類神經網路，為自我組織映射網路(SOM)的延伸，擅長於對樣本分群，以輔助分析樣本族群裡的共同特徵，並且可以透過族群間存在的空間關係假設來建立分類器，進而辨別出異常的資料。 因此本研究提出一個創新的對偶方法(即為一個建立決策支援系統架構的方法)分別對舞弊與非舞弊樣本分群，首先兩類別之群組會被配對，即辨識某一特定無弊群體的非舞弊群體對照組，針對這些配對族群，套用基於不同空間假設所設立的分類規則以檢測舞弊與非舞弊群體中是否有存在某種程度的空間關係，此外並對於舞弊樣本的分群結果加入特徵萃取機制。分類績效最好的分類規則會被用來偵測受測樣本是否有舞弊的嫌疑，萃取機制的結果則會用來標示有舞弊嫌疑之受測樣本的舞弊行為特徵以及相關的輸入變數，以做為後續的決策輔助。 更明確地說，本研究分別透過非舞弊樣本與舞弊樣本建立一個非舞弊GHSOM樹以及舞弊GHSOM樹，且針對每一對GHSOM群組建立分類規則，其相應的非舞弊/舞弊為中心規則會適應性地依循決策者的風險偏好最佳化調整規則界線，整體而言較優的規則會被決定為分類規則。非舞弊為中心的規則象徵絕大多數的舞弊樣本傾向分布於非舞弊樣本的周圍，而舞弊為中心的規則象徵絕大多數的非舞弊樣本傾向分布於舞弊樣本的周圍。 此外本研究加入了一個特徵萃取機制來發掘舞弊樣本分群結果中各群組之樣本資料的共同特質，其包含輸入變數的特徵以及舞弊行為模式，這些資訊將能輔助決策者(如資本提供者)評估受測樣本的誠實性，輔助決策者從分析結果裡做出更進一步的分析來達到審慎的信用決策。 本研究將所提出的方法套用至財報舞弊領域(屬於財務舞弊偵測的子領域)進行實證，實驗結果證實樣本之間存在特定的空間關係，且相較於其他方法如SVM、SOM+LDA和GHSOM+LDA皆具有更佳的分類績效。因此顯示本研究所提出的機制可輔助驗證財務相關數據的可靠性。此外，根據SOM的特質，即任何受測樣本歸類到某特定族群時，該族群訓練樣本的舞弊行為特徵將可以代表此受測樣本的特徵推論。這樣的原則可以用來協助判斷受測樣本的可靠性，並可供持續累積成一個舞弊知識庫，做為進一步分析以及制定相關信用決策的參考。本研究所提出之基於對偶方法的決策支援系統架構可以被套用到其他使用財務數據為資料來源的財務舞弊偵測情境中，作為輔助決策的基礎。 / The Growing Hierarchical Self-Organizing Map (GHSOM) is extended from the Self-Organizing Map (SOM). The GHSOM’s unsupervised learning nature such as the adaptive group size as well as the hierarchy structure renders its availability to discover the statistical salient features from the clustered groups, and could be used to set up a classifier for distinguishing abnormal data from regular ones based on spatial relationships between them. Therefore, this study utilizes the advantage of the GHSOM and pioneers a novel dual approach (i.e., a proposal of a DSS architecture) with two GHSOMs, which starts from identifying the counterparts within the clustered groups. Then, the classification rules are formed based on a certain spatial hypothesis, and a feature extraction mechanism is applied to extract features from the fraud clustered groups. The dominant classification rule is adapted to identify suspected samples, and the results of feature extraction mechanism are used to pinpoint their relevant input variables and potential fraud activities for further decision aid. Specifically, for the financial fraud detection (FFD) domain, a non-fraud (fraud) GHSOM tree is constructed via clustering the non-fraud (fraud) samples, and a non-fraud-central (fraud-central) rule is then tuned via inputting all the training samples to determine the optimal discrimination boundary within each leaf node of the non-fraud (fraud) GHSOM tree. The optimization renders an adjustable and effective rule for classifying fraud and non-fraud samples. Following the implementation of the DSS architecture based on the proposed dual approach, the decision makers can objectively set their weightings of type I and type II errors. The classification rule that dominates another is adopted for analyzing samples. The dominance of the non-fraud-central rule leads to an implication that most of fraud samples cluster around the non-fraud counterpart, meanwhile the dominance of fraud-central rule leads to an implication that most of non-fraud samples cluster around the fraud counterpart. Besides, a feature extraction mechanism is developed to uncover the regularity of input variables and fraud categories based on the training samples of each leaf node of a fraud GHSOM tree. The feature extraction mechanism involves extracting the variable features and fraud patterns to explore the characteristics of fraud samples within the same leaf node. Thus can help decision makers such as the capital providers evaluate the integrity of the investigated samples, and facilitate further analysis to reach prudent credit decisions. The experimental results of detecting fraudulent financial reporting (FFR), a sub-field of FFD, confirm the spatial relationship among fraud and non-fraud samples. The outcomes given by the implemented DSS architecture based on the proposed dual approach have better classification performance than the SVM, SOM+LDA, GHSOM+LDA, SOM, BPNN and DT methods, and therefore show its applicability to evaluate the reliability of the financial numbers based decisions. Besides, following the SOM theories, the extracted relevant input variables and the fraud categories from the GHSOM are applicable to all samples classified into the same leaf nodes. This principle makes that the extracted pre-warning signal can be applied to assess the reliability of the investigated samples and to form a knowledge base for further analysis to reach a prudent decision. The DSS architecture based on the proposed dual approach could be applied to other FFD scenarios that rely on financial numbers as a basis for decision making.

本文透過比較分析我國收入認列會計準則、現行IFRSs收入認列規定、顧客合約收入草案規定及現行稅務法令規定之差異，對企業在會計及稅務上之影響進行研究分析。研究結果分為兩部分：會計影響方面，在ROC GAAP轉換為IFRSs時有影響者為委託人和代理人之判斷；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨、保固、再買回協議、開帳並代管之銷售等五個部分；轉換為IFRSs及顧客合約收入草案時皆有影響者為客戶忠誠計劃、客戶移轉之資產及建造合約三個部分。在稅務影響方面，在ROC GAAP轉換為IFRSs實有影響者為多元要素合約、委託人和代理人之判斷、客戶忠誠計劃、分期付款銷貨、商品或勞務交換、授權費和權利金及客戶移轉之資產七個部分；在IFRSs轉換為顧客合約收入草案時有影響者為信用風險、附退貨權之銷貨及保固；轉換為IFRSs及顧客合約收入草案時皆有影響者為建造合約。 / This study compares the differences between Taiwanese revenue recognition standards, existing IFRSs revenue recognition requirements, IFRS exposure draft “Revenue from contract with customer” and the current tax laws regulation and analyzes the impacts of adopting IFRSs on Taiwanese entities’ accounting and tax practices. The conclusions of this study are divided into two parts. The first part is for accounting. The issue of principal versus agent consideration will have an impact on accounting only when ROC GAAP conversion with IFRSs. The issues of credit risk, sale with a right of return, warranties, repurchase agreements and bill-and-hold arrangements will have impact on accounting only when the exposure draft becomes effective. The issues of customer loyalty program, transfers of assets from customers and construction contracts will have impacts on accounting both when first time adopting IFRSs and subsequently applying the exposure draft. The second part is for taxation. The issues of multiple-element arrangement, principal versus agent consideration, customer loyalty program, installment sales, exchange for goods or services, royalties and transfers of assets from customers will have impacts on taxation only when first-time adopting IFRSs. The issues of credit risk, sale with right of returns and warranties will have impacts on tax only when the exposure draft becomes effective. The issue of construction contracts will have an impact on taxation both when first time adopting IFRSs and subsequently applying the exposure draft.