Financial reporting risk assessment and audit pricing

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...

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Bibliographic Details
Published in:ISBEIA 2012 - IEEE Symposium on Business, Engineering and Industrial Applications
Main Author: Paino H.; Tahir W.M.M.W.
Format: Conference paper
Language:English
Published: 2012
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84874365754&doi=10.1109%2fISBEIA.2012.6423014&partnerID=40&md5=572e5234702d5c151a1d9a1a4a6d5e1f