The Non-audit Business Impact on Audit Independence and Its Research
Journal of Finance and Accounting
Volume 4, Issue 2, March 2016, Pages: 52-57
Received: Apr. 13, 2016; Published: Apr. 14, 2016
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Zhao Yan, School of Economic and Management, North China Electric Power University of Beijing, Beijing, China
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With the development of social economy, the traditional audit review business of accounting firms already can’t adapt to the fierce competition, according to the repositioning strategy, the development of non-audit services is imperative, but inevitably in the process of providing non-audit services there are a lot of problems, which is worthy to think and research them. This essay based on the characteristics of non-audit services and the related knowledge of economics, analyzes its influence on audit independence from positive and negative two aspects; by collecting relevant data and using two binary logistic regression model finally we get the analysis of influence of non-auditing services to audit independence amount, non-audit services have no substantial impact on the independence of the audit conclusion and puts forward relevant suggestions.
Keyword Non-audit Services, Keyword Independence of the Audit, Keyword Influence, Keyword Two Binary Logistic Regression Model
To cite this article
Zhao Yan, The Non-audit Business Impact on Audit Independence and Its Research, Journal of Finance and Accounting. Vol. 4, No. 2, 2016, pp. 52-57. doi: 10.11648/j.jfa.20160402.14
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