FRAUD RISK AND AUDIT QUALITY: THE CASE OF US PUBLIC FIRMS

Copernican Journal of Finance & Accounting, Год журнала: 2022, Номер 11(1), С. 29 - 47

Опубликована: Июнь 20, 2022

The study raises questions about the fraud detection technique and relevance of audit quality to mitigate fraud. paper suggests a more comprehensive proxy for risk that relies on combination Z-score Beneish M-score. Basing Logit, regressions are applied sample 5,613 US-listed public firms. reveals existence an internal auditor independent members within committee would potentially reduce risk. Hiring Big external paying it high fees is also helpful. Findings show that, unlike firm leverage, both profitability growth opportunities have negative effect Leverage provides motivation fraudulent financial reporting. It important note this research underscores audit’s monitoring role Also, adopted model helps regulators, bankers, managers auditors detect at early stage. So needed action can be taken suitable time. Finally, in study, we focus financially distressed companies rather than those with restatements. We suggest collective tool predict risk; which expected offer reliable do binary models.

Язык: Английский

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THE ASSOCIATION BETWEEN AUDIT FEE AND AUDIT QUALITY: A META-ANALYSIS STUDY

Jurnal Ekonomi dan Bisnis Airlangga, Год журнала: 2024, Номер 34(1), С. 77 - 98

Опубликована: Май 30, 2024

Introduction: This study aims to reconcile conflicting empirical results from previous studies on the relationship between audit fees and quality. In addition, it investigated whether contradictory findings were moderated by different types of quality measures. The also makes cross-country comparisons evidence provide more insights. Methods: utilized meta-analysis integrate further moderators association. Results: revealed that had a positive effect These observable for both developed developing countries, indicating beneficial consequences should not be overlooked. Furthermore, this found size influence Conclusion suggestion: contributes stream research investigating To best our knowledge, represents one pioneering efforts apply statistical issue addressed.

Язык: Английский

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Financial statement comparability and audit fee: Evidence from Turkiye

Gazi iktisat ve işletme dergisi, Год журнала: 2024, Номер 10(2)

Опубликована: Июнь 28, 2024

Makale Türü

Язык: Английский

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