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
Views 2898      Downloads 93
Author
Zhao Yan, School of Economic and Management, North China Electric Power University of Beijing, Beijing, China
Article Tools
Follow on us
Abstract
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.
Keywords
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
References
[1]
Liu Xing, Chen Lirong, Liu Bin, Sun Fangcheng Non-audit services affect the independence of certified public accountants? [J], p30.
[2]
Yan Yuying An empirical study on the influence of non audit services on audit independence [J], 2012(4), p13.
[3]
H.s. Rosen and T. Gayer: Public Finance [M] (China Renmin University Press, 2009 (9), p235.
[4]
Tang Jing An empirical study on the influence of non-audit services on audit independence [J], 2007(4), p35-45.
[5]
Hao Fang The influence of non-audit services on audit independence [A], 2007 (5), p70-73.
[6]
Lin Yaping Discussion on the non-audit business and audit independence based on audit perspective [J], 2012 (7), p61-p62.
[7]
Li Minghui Independence of internal audit: Based on the relationship of internal audit institutions to explore the relationship between [J], 2009 (1), p69-75.
[8]
Cao Yujun An empirical study on the influencing factors of audit independence [J], 2000(4), p39-51.
[9]
Qi Xiaoning Shen Jiangli Analysis on the relationship between non audit services and audit independence of CPA [J], 2011(10), p57-60.
[10]
Liu Jun Non-audit services and audit independence [A], 2005(9), p119-122.
ADDRESS
Science Publishing Group
1 Rockefeller Plaza,
10th and 11th Floors,
New York, NY 10020
U.S.A.
Tel: (001)347-983-5186