Use of regression models when performing fraud risk assessment procedures in the audit process
Andrey Vladimirovich Bakhteev, Sergey Arzhenovskiy, Natalya Nikolayevna Khakhonova, Yelena Vyacheslavovna Kuznetsova
| Year of publication: |
2017
|
|---|---|
| Authors: | Bakhteev, Andrey Vladimirovich ; Arzhenovskiy, Sergey Valentinovich ; Chachonova, N. N. ; Kuznecova, E. V. |
| Published in: |
European research studies. - Piraeus : [Verlag nicht ermittelbar], ISSN 1108-2976, ZDB-ID 2479315-2. - Vol. 20.2017, 3B, p. 22-33
|
| Subject: | Risk of material misstatement | financial statement fraud | earnings management | risk assessment procedure | logit model | nonfinancial measures | Bilanzdelikt | Accounting fraud | Wirtschaftsprüfung | Financial audit | Bilanzpolitik | Accounting policy | Risikomanagement | Risk management | Betrug | Fraud | Regressionsanalyse | Regression analysis | Logit-Modell | Logit model | Risiko | Risk |
freely available