以往的研究，指出舞弊公司通常會藉由操弄盈餘管理的手法，以達成公司設定之目標，故盈餘管理一直被認為與舞弊直接相關。以往有關盈餘管理文獻在探討盈餘管理偵測有許多貢獻，以Dechow, Sloan, and Sweeney (1995)所提出的Modified Jones Model模式為最具代表性，近年來，Dechow, Hutton, Kim, and Sloan (2012)提出新偵測盈餘管理方法計算非裁決性應計數，考量應計項目之反轉效果，可以大幅增加測試盈餘管理的能力。由於舞弊與盈餘管理之操作手法相似，本研究欲了解兩者之間的關聯性及運用盈餘管理應計項目模型偵測舞弊發生之可能性，並且嘗試以Dechow et al. (2012)提出的應計項目模型檢測企業是否具有嚴重操縱盈餘的情況，及導致公司未來發生舞弊事件之可能性，本研究將以2004年至2013年因舞弊而被起訴之公司為樣本，測試上市櫃公司是否具有舞弊風險。
In previous studies, the fraud firms are often manipulating earnings management in order to achieve the goals set by the company. So the earnings management has been considered directly related to the fraud. In the past, the earnings management literature explore detecting earnings management has many contributions; Dechow, Sloan, and Sweeney (1995) proposed Modified Jones Model mode is the most representative. In recent years, Dechow, Hutton, Kim, and Sloan (2012) propose a new test model, taking into consideration the effect of the reversal of nondiscretionary accrued items, you can dramatically increase the ability of the test of earnings management. Due to it is similar about operating practices of fraud and earnings management fraud. Understand the cor-relation and use earnings management model to find the possibility of fraud detection. Use Dechow et al. (2012)'s earnings management model to detect whether a company has a serious manipulation of earnings and result in occuring the possibility of fraud in the company's future. We set a fraud prediction model by fraud companies as a sample to which were selected between 2002 and 2012. This study provides information that determines companies whether have the risk of fraud to investor.
