文章基本信息

标题：Empirical Study on the Analysis of the Influence of the Audit Fees and Non Audit Fees Ratio to the Fraud Risk
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作者：Marilena Mironiuc ; Marilena Mironiuc ; Ioan-Bogdan Robu 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2012
卷号：62
页码：179-183
DOI：10.1016/j.sbspro.2012.09.028
语种：English
出版社：Elsevier
摘要：AbstractAlthough the main objective of the financial auditing is represented by the expression of an opinion regarding the accuracy of the financial statement, the greatest financial frauds at international level have proven the complicity of the auditor to their commitment. In these situations, the independence and the objectiveness of the auditor have been affected by the level of the audit and non-audit fees paid by the client company. This research proposes an analysis of the audit and non-audit fees to the fraud risk, by using the logistic regression analysis for the fraud risk assessment, by activity field of the client. The results of the research allege that a low level of audit fees and a high level of the non-audit fees have caused the increase of the fraud risk of the companies listed on the New York Stock Exchange between 2001 and 2002.
关键词：Fraud risk;Financial auditing;Audit and non-audit fees;Influence factors