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Xie, Yuf, Xie, Yut and Xie, S (2019)

Financial data Conformance to Benfordís Law and its impact on Audit Fees

2019 International Conference on Education, E-Learning and Economic Research (IC3ER 2019), pp. 311-318.

ISSN/ISBN: Not available at this time. DOI: Not available at this time.



Abstract: By Adopting the newest concept of FSD score sourcing from the usage of Benfordís law, we include it as one of the decisive variables in the audit fees model designed in the 1980s. We want it to represent the probability of the occurrence of accounting fraud for the listed Chinese companies in A share market and then verify its relationship with audit fees. Our result shows good compliance with financial data to Benfordís law and there is no evidence indicating the association between audit fees and FSD scores.


Bibtex:
@inproceedings{, author = {Yufan Xie and Yuteng Xie and Sihui Xie}, year = {2019}, title = {Financial data Conformance to Benfordís Law and its impact on Audit Fees}, book title = {Proceedings of International Conference on Education, E-Learning and Economic Research (IC3ER 2019)}, pages = {311--318}, url = {https://webofproceedings.org/proceedings_series/ESSP/IC3ER%202019/ER21059.pdf}, } BOOKTITLE={Proceedings of the <year> XX Conference}, ADDRESS={},


Reference Type: Conference Paper

Subject Area(s): Accounting, Economics