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.
| Published in | Journal of Finance and Accounting (Volume 4, Issue 2) |
| DOI | 10.11648/j.jfa.20160402.14 |
| Page(s) | 52-57 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2016. Published by Science Publishing Group |
Keyword Non-audit Services, Keyword Independence of the Audit, Keyword Influence, Keyword Two Binary Logistic Regression Model
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APA Style
Zhao Yan. (2016). The Non-audit Business Impact on Audit Independence and Its Research. Journal of Finance and Accounting, 4(2), 52-57. https://doi.org/10.11648/j.jfa.20160402.14
ACS Style
Zhao Yan. The Non-audit Business Impact on Audit Independence and Its Research. J. Finance Account. 2016, 4(2), 52-57. doi: 10.11648/j.jfa.20160402.14
AMA Style
Zhao Yan. The Non-audit Business Impact on Audit Independence and Its Research. J Finance Account. 2016;4(2):52-57. doi: 10.11648/j.jfa.20160402.14
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Download@article{10.11648/j.jfa.20160402.14,
author = {Zhao Yan},
title = {The Non-audit Business Impact on Audit Independence and Its Research},
journal = {Journal of Finance and Accounting},
volume = {4},
number = {2},
pages = {52-57},
doi = {10.11648/j.jfa.20160402.14},
url = {https://doi.org/10.11648/j.jfa.20160402.14},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20160402.14},
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.},
year = {2016}
}
TY - JOUR T1 - The Non-audit Business Impact on Audit Independence and Its Research AU - Zhao Yan Y1 - 2016/04/14 PY - 2016 N1 - https://doi.org/10.11648/j.jfa.20160402.14 DO - 10.11648/j.jfa.20160402.14 T2 - Journal of Finance and Accounting JF - Journal of Finance and Accounting JO - Journal of Finance and Accounting SP - 52 EP - 57 PB - Science Publishing Group SN - 2330-7323 UR - https://doi.org/10.11648/j.jfa.20160402.14 AB - 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. VL - 4 IS - 2 ER -
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