Financial reporting risk and business risk assessments as fraud detection mechanism and its impact on audit pricing / Wan Mardyatul Miza Wan Tahir and Dr Halil Paino

Wan Tahir, Wan Mardyatul Miza and Paino, Halil (2012) Financial reporting risk and business risk assessments as fraud detection mechanism and its impact on audit pricing / Wan Mardyatul Miza Wan Tahir and Dr Halil Paino. Research Reports. Research Management Institute (RMI), Shah Alam. (Unpublished)

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Abstract

Financial information that has being deteriorated by fraud will misled users. Hence, the main objective of this paper is to identify the association between five ratios of financial reporting risks to predict fraud. Furthermore, this paper also investigates the impacts of fraud detection on audit fee. Thus, sample of 10 of fraudulent companies and sample of 40 non fraudulent companies are being identified to achieve the objective. Stepwise logistic regression was being employed. The results clearly indicate that changes in sales, receivables and allowance for doubtful debts have significant effect of fraud detection. However, fraud detection gives no or little impact on audit fees.

Item Type: Monograph (Research Reports)
Creators:
CreatorsEmail
Wan Tahir, Wan Mardyatul MizaUNSPECIFIED
Paino, HalilUNSPECIFIED
Subjects: H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Divisions: Research Management Institute (RMI)
Item ID: 21735
Uncontrolled Keywords: Financial reporting risk; Business risk assessments; Fraud detection mechanism; Audit pricing
Last Modified: 03 Oct 2018 06:59
Depositing User: Staf Pendigitalan 2
URI: http://ir.uitm.edu.my/id/eprint/21735

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