| Reference: | 江玟瑜(2019)。以資料探勘技術偵測財務報表舞弊。國立臺灣大學會計學研究所碩士論文。
岑紹基(2010)。語言功能與中文教學：系統功能語言學在中文教學上應用。香港：香港大學出版社。
李承諺(2013)。應用舞弊三角理論偵測及預測財務報表舞弊-以台灣上市(櫃)公司為例。國立成功大學會計研究所學位論文。
林宜萱(2013)。財經領域情緒辭典之建置與其有效性之驗證-以財經新聞為元件。臺灣大學會計學研究所學位論文。
黃娟娟 (2012)。公司年報文字探勘與財務預警資訊內涵。逢甲大學商學博士學位學程博士論文。
廖宜心(2019)。資料探勘技術於繼續經營能力評估模型之應用－媒體情緒分析。國立臺灣大學會計學研究所碩士論文。
賴士詮(2018)。結合文字探勘與財務指標建置財務預警模型之研究。國立政治大學資訊管理系研究所學位論文。
財團法人中華民國會計研究發展基金會，審計準則公報第四十三號-查核財務報表對舞弊之考量。
Abrahams, A.S., Fan, W., Wang, G.A., Zhang, Z., and Jiao, J. (2015) An integrated text analytic framework for product defect discovery. Production and Operations Management, 24,6, 975–990.
Amiram, D., Bozanic, Z., Cox, J. D., Dupont, Q., Karpoff, J. M., & Sloan, R. (2018). Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature. Review of Accounting Studies, 23(2), 732–783.
An, Z., Chen, C., Naiker, V., & Wang, J. (2020). Does media coverage deter firms from withholding bad news? Evidence from stock price crash risk. Journal of Corporate Finance, 64, 101664.
Bao, Y., Ke, B., Li, B., Yu, Y. J., & Zhang, J. (2020). Detecting Accounting Fraud in Publicly Traded U.S. Firms Using a Machine Learning Approach. Journal of Accounting Research, 58(1), 199-235.
Beasley, M. S., Carcello, J. V., Hermanson, D. R., & Neal, T. L. (2010) “Fraudulent Financial Reporting: 1998–2007: An Analysis of U.S. Public Companies.” Sponsored by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), 2010.
Bian, S., Jia, D., Li, F., & Yan, Z. (2019). A New Chinese Financial Sentiment Dictionary for Textual Analysis in Accounting and Finance. SSRN Electronic Journal. doi:10.2139/ssrn.3446388
Brazel, J. F., Jones, K. L., and Zimbelman, M. F. (2009). Using nonfinancial measures to assess fraud risk. Journal of Accounting Research, 47,5, 1135–1166.
Brown, N. C., Crowley, R. M., & Elliott, W. B. (2020). What Are You Saying? Using topic to Detect Financial Misreporting. Journal of Accounting Research, 58(1), 237–291.
Call, A. C., Kedia, S., & Rajgopal, S. (2016). Rank and file employees and the discovery of misreporting: The role of stock options. Journal of Accounting and Economics, 62(2-3), 277-300.
Cao, J., Luo, X., & Zhang, W. (2020). Corporate employment, red flags, and audit effort. Journal of Accounting and Public Policy, 39(1).
Cecchini, M., Aytug, H., Koehler, G. J., & Pathak, P. (2010). Detecting Management Fraud in Public Companies. Management Science, 56(7), 1146–1160.
Chen, Y., Liou, W., Chen, Y., & Wu, J. (2019). Fraud detection for financial statements of business groups. International Journal of Accounting Information Systems, 32, 1-23.
Dechow, P. M., Ge, W., Larson, C. R., & Sloan, R. G. (2011). Predicting material accounting misstatements. Contemporary Accounting Research, 28(1), 17–82.
Dong, W., Liao, S., & Zhang, Z. (2018). Leveraging Financial Social Media Data for Corporate Fraud Detection. Journal of Management Information Systems, 35(2), 461–487.
Gray, G. L., & Debreceny, R. S. (2014). A taxonomy to guide research on the application of data mining to fraud detection in financial statement audits. International Journal of Accounting Information Systems, 15(4), 357-380.
Hasnan, S., Razali, M. H., & Hussain, A. R. (2020). The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement. Journal of Financial Crime, 27(2).
Hobson, J. L., Mayew, W. J., & Venkatachalam, M. (2011). Analyzing Speech to Detect Financial Misreporting. Journal of Accounting Research, 50(2), 349–392.
Jacobs, H. (2020). Hype or help? Journalists’ perceptions of mispriced stocks. Journal of Economic Behavior & Organization, 178, 550–565.
Kim, C. S., Wang, K., Zhang, L. D.(2018). Readability of 10-k reports and stock price crash risk. Contemporary Accounting Research, 36(2),1184-1216.
Loughran, T., & Mcdonald, B. (2011). When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10-Ks. The Journal of Finance, 66(1), 35-65.
Miller, G. S. (2006). The Press as a Watchdog for Accounting Fraud. Journal of Accounting Research, 44(5), 1001–1033.
Purda, L.; and Skillicorn, D. (2014). Accounting variables, deception, and a bag of words: Assessing the tools of fraud detection. Contemporary Accounting Research, 32,3, 1193–1223.
Richardson, S. A., Sloan, R. G., Soliman, M. T., & Tuna, I. (2005). Accrual reliability, earnings persistence and stock prices. Journal of Accounting and Economics, 39(3), 437-485.
Singh, N., Lai, K., Vejvar, M., & Cheng, T. C. (2019). Data‐driven auditing: A predictive modeling approach to fraud detection and classification. Journal of Corporate Accounting & Finance, 30(3), 64-82.
Skousen, C. and Wright, C. (2008). Contemporaneous risk factors and the prediction of financial statement fraud. Journal of Forensic Accounting, IX,37-62.
Summers, S. L. and Sweeney, J. T. (1998) Fraudulently misstated financial statements and insider trading: An empirical analysis. Accounting Review, 73,1, 131–146.
Sun, Y., Sun, X., & Wu, W. (2020). Who detects corporate fraud under the thriving of the new media? Evidence from Chinese‐listed firms. Accounting & Finance.
ACFE Report to the Nations: 2020 Global Fraud Study. (2020). Retrieved from https://www.acfe.com/report-to-the-nations/2020/
投保中心依投保法第10條之1第1項第1款代表公司提起公司法第214條、227條訴訟時，起訴對象可否及於「卸任董監事」？—最高法院一○六年度台上字第二四二○號民事判決。取自：https://www.angle.com.tw/news/post27.aspx?ip= |
