AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD

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ETEMADI HOSSEIN; ABDOLI LEILA

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Journal Paper

Paper Information

Journal: JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE Year:2018 | Volume:4 | Issue:4 (15) Page(s): 23-43

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Information Journal Paper

Title

AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD

Author(s)

ETEMADI HOSSEIN | ABDOLI LEILA | Issue Writer Certificate

Keywords

AUDIT QUALITYQ1

FRAUDQ2

FINANCIAL STATEMENTQ1

Abstract

The main purpose of this study investigates the effect of AUDIT QUALITY in the FINANCIAL STATEMENT FRAUD. This study investigates whether the risk of FRAUD in the FINANCIAL STATEMENTs of companies with higher AUDIT QUALITY has been reduced. In general, the higher AUDIT QUALITY in reducing the incidence of in the FINANCIAL STATEMENTs FRAUD of companies listed in Tehran Stock Exchange (48 companies' FRAUD and 48 companies' non- FRAUD) the period 2008 to 2014 were reviewed. To test the hypotheses, research logistic regressions is used. results show a significant negative relationship between the audit firm size, audit industry specialization, the length of the auditor -client relationship, industry specialistaudit firms with long tenure and quality control point with the FINANCIAL STATEMENT FRAUD which indicates that the Whatever, the higher the quality audit firms committing FRAUD in the FINANCIAL STATEMENTs less.

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APA: Copy

ETEMADI, HOSSEIN, & ABDOLI, LEILA. (2018). AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, 4(4 (15) ), 23-43. SID. https://sid.ir/paper/252291/en

Vancouver: Copy

ETEMADI HOSSEIN, ABDOLI LEILA. AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD. JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE[Internet]. 2018;4(4 (15) ):23-43. Available from: https://sid.ir/paper/252291/en

IEEE: Copy

HOSSEIN ETEMADI, and LEILA ABDOLI, “AUDIT QUALITY AND FINANCIAL STATEMENT FRAUD,” JOURNAL OF FINANCIAL ACCOUNTING KNOWLEDGE, vol. 4, no. 4 (15) , pp. 23–43, 2018, [Online]. Available: https://sid.ir/paper/252291/en

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