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
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 fe...
| Main Authors: | , |
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| Format: | Research Reports |
| Language: | English |
| Published: |
Research Management Institute (RMI)
2012
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/21735/ |
| _version_ | 1848805322151428096 |
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| author | Wan Tahir, Wan Mardyatul Miza Paino, Halil |
| author_facet | Wan Tahir, Wan Mardyatul Miza Paino, Halil |
| author_sort | Wan Tahir, Wan Mardyatul Miza |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T22:09:11Z |
| format | Research Reports |
| id | uitm-21735 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:09:11Z |
| publishDate | 2012 |
| publisher | Research Management Institute (RMI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-217352018-10-03T06:59:09Z https://ir.uitm.edu.my/id/eprint/21735/ 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 Paino, Halil Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure 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. Research Management Institute (RMI) 2012 Research Reports NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/21735/1/LP_WAN%20MARDYATUL%20MIZA%20WAN%20TAHIR%20RMI%2012_5.pdf 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. (2012) [Research Reports] <http://terminalib.uitm.edu.my/21735.pdf> (Unpublished) |
| spellingShingle | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Wan Tahir, Wan Mardyatul Miza Paino, Halil 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 |
| title | 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 |
| title_full | 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 |
| title_fullStr | 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 |
| title_full_unstemmed | 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 |
| title_short | 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 |
| title_sort | 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 |
| topic | Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure |
| url | https://ir.uitm.edu.my/id/eprint/21735/ |